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If A1 = 12/31/2012(year end) B1 = Corporation, Individual, trust etc (type of entity) I want C1 to compute the date the tax return will be due Based on ye and type of entity, due date will be 3.5 or 2.5 months from year end.

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Your question is unclear. What exactly do you want the calculation to do? –  Dave Apr 4 '13 at 19:56
Not an answer, but a lookup table might be a better approach. –  pnuts Apr 5 '13 at 15:43
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You can use the formula something like below

if( criteria, a1 + 74, a1 + 105 )

criteria as you define

74 : no of days ( 1st 2.5 months in the non-leap year ) 105 : no of days ( 1st 3.5 months in the non-leap year )

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Might be slight improvement to use =IF(criterion,EOMONTH(A1,3)-15,EOMONTH(A1,4)-15). –  pnuts Apr 5 '13 at 15:41
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