I have found that SMLCCs owned by partnerships and an S corporation are due 03/15. Apparently, SMLCCs owned by other entities are due 04/15. However, I see some language about SMLCCs owned by passthrough entities generally are due 03/15.
So, when is the return for an SMLCC owned by a trust due? Does it matter whether or not it passes through income? Or is it just due 04/15 because it is not a partnership or S corporation?
I am trying to figure out whether the extended due date is tomorrow or 10/15. (Or would it be 09/30??)