USA Fiscal Year/Calendar Year Confusion with Massachusetts filing

[KazaaModo]

I started a S Corporation on May 7, 2013 incorporated in Massachusetts. I chose a fiscal year ending 04/30. This past week (02/15/14) I filed my tax return on this S Corporation which was rejected by MA Dept. of Revenue but not yet by IRS. The reason given by MA was the accounting year is not over and I have Pre-filed asking me to fix the dates. My questions are:

Q. Since I chose Fiscal year for taxation, am I exempted from March 15th deadline and thus what would be the deadline for a corp with fiscal year ending 04/30?

Q. Do i simply ignore the rejection of the filing and re-file anew after 04/30 or do I have to fill some form to withdraw the above filing officially or do I simply amend the above filing in a few months?

Q. This question is unrelated to the above 2, If I wish to dissolve the S corporation before its 12 months are over, do I still have to pay the $456 mandatory excise tax?

Thanks for your help!

KazaaModo

 

[kirby]

Mass rule for an s corp is 15th day of the third month after the close of your fiscal year.
So close is 4/30/14 and third month after is July so July 15th 2014 is your Mass deadline.

Your filing was rejected so nothing has been filed by you. So just file after 4/30.

Yup you still pay the $456. The $456 is a minimum tax and not subject to being prorated.