Fee:	Initial Filings (for new corporations) have a $100 minimum. Annual Filings have a $10 Secretary of State fee for C and S Corporations.
Forms:	2008 Form CPT - (+ AL-CAR) - For C Corporations (instructions) 2008 Form PPT - (+ AL-CAR) - For S Corporations (instructions) 2008 Schedule BPT-IN - Initial Annual Return for new companies only (instructions) 2008 Schedule AL-CAR - Annual Report used by all (except new) corporations (instructions)
Due Dates:	Calendar year C and S Corporations must file Business Privilege Tax Returns by March 15th. Returns for fiscal year corporations are due no later than two and a half months after the beginning of the taxpayer's taxable year.  Annual Reports are due after January 1st, but no later than March 15th. The Initial Annual Return must be filed within 2 months and 15 days after incorporation.

 Corporation Tax Return

Tax:	Income Tax Rate is 6.5% of net income.
Forms:	Form 20C - 2007 Corporation Income Tax Return (instructions) Form 20S - 2007 S Corporation Information/Tax Return (instructions) BIT-V - 2007 Business Income Tax Payment Voucher Corp Tax Form List - Corporate Income Tax Forms 1996-2007 S Corp Tax Form List - S Corp and PTE Forms 1996-2007
Due Dates:	The income tax return for the calendar year is due on or before March 15th. For fiscal year or short-year taxpayers, the return is due on or before the 15th day of the 3rd month following the close of the tax period. NOTE: If the tax liability is more than $5000, a corporation must make estimated tax payments (see instructions).