Fiduciary Due Dates

If you file on a calendar year, your tax return (Form M2, Income Tax Return for Estates and Trusts) and payment are due by April 15 of the following year.

If you file on a fiscal year, the due date is the 15th day of the fourth month after the end of your tax year.

When the due date is on a weekend or holiday, returns and payments must be postmarked or electronically transmitted on or by the next business day.