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Business Tax Transition - Classification Codes

Instructions:

1. Locate your business tax classification and your business' fiscal year end for the Federal Tax purposes.
2. The transition period is the period covered by business tax return that will be filed in 2014.
3. The return due date is shown on the chart.
4. After computing the tax liability (net gross receipts time the tax rate applicable for the classification), you should pay the amount computed or the minimum tax shown, whichever is greater.

Classification 1

Fiscal Year
Transition period
# of months
Due date
Minimum tax
Oct-Sep
Jan 1, 2013 - Sept 30, 2013
9
Jan 15, 2014
$17
Nov-Oct
Jan 1, 2013 - Oct 31, 2013
10
Feb 15, 2014
$18
Dec-Nov
Jan 1, 2013 - Nov 30, 2013
11
Mar 15, 2014
$20
Jan-Dec
Jan 1, 2013 - Dec 31, 2013
12
April 15, 2014
$22
Feb-Jan
Jan 1, 2013 - Jan 31, 2014
13
May 15, 2014
$24
Mar-Feb
Jan 1, 2013 - Feb 28, 2014
14
June 15, 2014
$26
Apr-Mar
Jan 1, 2013 - Mar 31, 2014
15
July 15, 2014
$28
May-Apr
Jan 1, 2013 - Apr 30, 2014
16
Aug 15, 2014
$29
Jun-May
Jan 1, 2013 - May 31, 2014
17
Sept 15, 2014
$31
Jul-Jun
Jan 1, 2013 - June 30, 2014
18
Oct 15, 2014
$33
Aug-Jul
Jan 1, 2013 - July 31, 2014
19
Nov 15, 2014
$35
Sep-Aug
Jan 1, 2013 - Aug 31, 2014
20
Dec 15, 2014
$37
Previous filing period for Class 1 taxpayers was Jan - Dec

Classification 2

Fiscal Year
Transition period
# of months
Due date
Minimum tax
Oct-Sep
Apr 1, 2013 - Sept 30, 2013
6
Jan 15, 2014
$11
Nov-Oct
Apr 1, 2013 - Oct 31, 2013
7
Feb 15, 2014
$13
Dec-Nov
Apr 1, 2013 - Nov 30, 2013
8
Mar 15, 2014
$15
Jan-Dec
Apr 1, 2013 - Dec 31, 2013
9
April 15, 2014
$17
Feb-Jan
Apr 1, 2013 - Jan 31, 2014
10
May 15, 2014
$18
Mar-Feb
Apr 1, 2013 - Feb 28, 2014
11
June 15, 2014
$20
Apr-Mar
Apr 1, 2013 - Mar 31, 2014
12
July 15, 2014
$22
May-Apr
Apr 1, 2013 - Apr 30, 2014
13
Aug 15, 2014
$24
Jun-May
Apr 1, 2013 - May 31, 2014
14
Sept 15, 2014
$26
Jul-Jun
Apr 1, 2013 - June 30, 2014
15
Oct 15, 2014
$28
Aug-Jul
Apr 1, 2013 - July 31, 2014
16
Nov 15, 2014
$29
Sep-Aug
Apr 1, 2013 - Aug 31, 2014
17
Dec 15, 2014
$31
Previous filing period for Class 2 taxpayers was Apr - Mar

Classification 3

Fiscal Year
Transition period
# of months
Due date
Minimum tax
Oct-Sep
July 1, 2013 - Sept 30, 2013
3
Jan 15, 2014
$6
Nov-Oct
July 1, 2013 - Oct 31, 2013
4
Feb 15, 2014
$7
Dec-Nov
July 1, 2013 - Nov 30, 2013
5
Mar 15, 2014
$9
Jan-Dec
July 1, 2013 - Dec 31, 2013
6
April 15, 2014
$11
Feb-Jan
July 1, 2013 - Jan 31, 2014
7
May 15, 2014
$13
Mar-Feb
July 1, 2013 - Feb 28, 2014
8
June 15, 2014
$15
Apr-Mar
July 1, 2013 - Mar 31, 2014
9
July 15, 2014
$17
May-Apr
July 1, 2013 - Apr 30, 2014
10
Aug 15, 2014
$18
Jun-May
July 1, 2013 - May 31, 2014
11
Sept 15, 2014
$20
Jul-Jun
July 1, 2013 - June 30, 2014
12
Oct 15, 2014
$22
Aug-Jul
July 1, 2013 - July 31, 2014
13
Nov 15, 2014
$24
Sep-Aug
July 1, 2013 - Aug 31, 2014
14
Dec 15, 2014
$26
Previous filing period for Class 3 taxpayers was July - June

Classification 4

Fiscal Year
Transition period
# of months
Due date
Minimum tax
Oct-Sep
Oct 1, 2013 - Sept 30, 2014
12
Jan 15, 2015
$22
Nov-Oct
Oct 1, 2013 - Oct 31, 2013
1
Feb 15, 2014
$2
Dec-Nov
Oct 1, 2013 - Nov 30, 2013
2
Mar 15, 2014
$4
Jan-Dec
Oct 1, 2013 - Dec 31, 2013
3
April 15, 2014
$6
Feb-Jan
Oct 1, 2013 - Jan 31, 2014
4
May 15, 2014
$7
Mar-Feb
Oct 1, 2013 - Feb 28, 2014
5
June 15, 2014
$9
Apr-Mar
Oct 1, 2013 - Mar 31, 2014
6
July 15, 2014
$11
May-Apr
Oct 1, 2013 - Apr 30, 2014
7
Aug 15, 2014
$13
Jun-May
Oct 1, 2013 - May 31, 2014
8
Sept 15, 2014
$15
Jul-Jun
Oct 1, 2013 - June 30, 2014
9
Oct 15, 2014
$17
Aug-Jul
Oct 1, 2013 - July 31, 2014
10
Nov 15, 2014
$18
Sep-Aug
Oct 1, 2013 - Aug 31, 2014
11
Dec 15, 2014
$20
Previous filing period for Class 4 taxpayers was Oct - Sept

Classification 5

Fiscal Year
Transition period
# of months
Due date
Minimum /Maximum
Oct-Sep
Jan 1, 2013 - Sept 30, 2013
9
Jan 15, 2014
$338/$1,125
Nov-Oct
Jan 1, 2013 - Oct 31, 2013
10
Feb 15, 2014
$375/$1,250
Dec-Nov
Jan 1, 2013 - Nov 30, 2013
11
Mar 15, 2014
$413/$1,375
Jan-Dec
Jan 1, 2013 - Dec 31, 2013
12
April 15, 2014
$450/$1,500
Feb-Jan
Jan 1, 2013 - Jan 31, 2014
13
May 15, 2014
$488/$1,625
Mar-Feb
Jan 1, 2013 - Feb 28, 2014
14
June 15, 2014
$525/$1,750
Apr-Mar
Jan 1, 2013 - Mar 31, 2014
15
July 15, 2014
$563/$1,875
May-Apr
Jan 1, 2013 - Apr 30, 2014
16
Aug 15, 2014
$600/$2,000
Jun-May
Jan 1, 2013 - May 31, 2014
17
Sept 15, 2014
$638/$2,125
Jul-Jun
Jan 1, 2013 - June 30, 2014
18
Oct 15, 2014
$675/$2,250
Aug-Jul
Jan 1, 2013 - July 31, 2014
19
Nov 15, 2014
$713/$2,375
Sep-Aug
Jan 1, 2013 - Aug 31, 2014
20
Dec 15, 2014
$750/$2,500
Previous filing period for Class 5 taxpayers was Jan - Dec

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