First Post! So here goes: We are a C corp that just had an 11/30/17 2017 year-end...so fiscal year 2018 technically started in 2017; on 12/1/17.

Our next Year End will be 11/30/18. My question is: since we started FY 2018 in calendar year 2017 and the new 2018 tax changes didn't take effect until 1/1/18.....a month into our fiscal year, which tax rates will our 11/30/18 tax return be subject to....2017 or 2018?

Thank you for your help! Have a great day. Wade

2017 rate for your 2017 return. as you said, A fiscal tax year f your C corp is a period of 12 consecutive months ending on the last day of any month other than December, or a 52?53 week period that ends on a specific day of the week occurring either in the last week or nearest the last day of a specific month.Then, you neede to file your C corp t\return of 1120 is due on the 15th day of the third month following the end of the corporation's tax year. For example, corporations with a fiscal year ending March 31 must file their tax returns by June 15. Corps whose fiscal year ends June 30 must file by Sep. 15; fiscal years ending Sep. 30, by Dec. 15. Any tax due must be paid at this time.

Thank you for your reply, but the question wasn't about filing dates....it was about applicable tax rates. I will restate to hopefully make it more clear:

Our 2018 Fiscal year begins on 12-1-17 and ends on 11-30-18.......so will we be subject to the 2017 35% rate or the new 2018 rates of 21% even though our Fiscal Year End started before the new rates took effect on 1-1-18? Thanks in advance!