Federal individual, estate, and trust income tax returns are due by April 15 (in 2017, April 18) for most taxpayers. Corporate and partnership federal returns are due two and one half months following the corporation's year end. Tax exempt entity returns are due four and one half months following the entity's year end. All federal returns may be extended, with most extensions available upon merely filing a single page form. Due dates and extension provisions for state and local income tax returns vary.