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26 CFR 1.443-1 - Returns for periods of less than 12 months.
(a) Returns for short period. A return for a short period, that is, for a taxable year consisting of a period of less than 12 months, shall be made under
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Form 4466 (Rev. October 2018) - IRS
File Form 4466 after the end of the corporations tax year, and no later than the due date for filing the corporations tax return (not including extensions).
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Tax Years | Internal Revenue Service
Sep 14, 2022 Requirements for filing the return and figuring the tax are generally the same as the requirements for a return for a full tax year (12 months)
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