A calendar-year Subchapter S corporation was formally dissolved and all\nassets distributed on November 6, 2014. One CPA says "the 15th day of the\nthird month" is calculated from the end of the short year, and the final\nreturn is therefore due January 21, 2015.\n\nHowever, I found this in Publication 538 in the Short Tax Year section:\n\n"Example 2.\n\nA calendar year corporation dissolved on July 23, 2012. Its final return is\ndue by October 15, 2012. It will cover the short period from January 1, 2012,\nthrough July 23, 2012."\n\nSo that example would imply that in my case the due date would be February\n15, 2015.\n\nI'd like to know what position the IRS takes in actual practice on this\nissue. It doesn't appear to be spelled out anywhere in the regs that I can\nfind.\n\nAny insights would be appreciated.