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CIT Annual Returns must be filed - and final liability remitted - by the last day of the 4th month after the end of the taxpayer's tax year. Taxpayers (other than Insurance Companies or Financial Organizations) are not required to file a return or pay the tax if their apportioned gross receipts are less than $350,000. The filing threshold is annualized for tax years of less than 12 months. In addition, any taxpayer whose tax liability is $100 or less does not need to file a return or pay the tax.
