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The IRS offers Free File for eligible taxpayers, allowing them to prepare and e-file their federal tax returns at no cost. C corporations with fiscal years ending in April must file or extend their tax returns by April 15. Those that use a fiscal year system must file or extend their return on or before the 15th day of the https:\/\/rusimpex.ru\/Content_e\/Economics\/Econom\/eco00.htm<\/a> fourth month following the end of their fiscal year. Shareholders who meet Oregon filing requirements must file an Oregon tax return. Refer to the appropriate tax forms and instructions, based on what type of taxpayer the shareholder is (individual, corporation, trust, other), for more information.<\/p>\n<\/p>\n