Which year composite form should be used by a fiscal tax year filer?

The year of the composite form should match the flow-through entity’s year-end date.  A fiscal year Flow-Through Entity (FTE)  will file a composite return for the calendar year in which the fiscal year ends.  This will be a different year form than the federal return. 

Example:  A fiscal year FTE with a year-end  of September 30, 2016 will file a 2016 composite return even though the FTEs federal filing will be a 2015 return.