I have a Subchapter S corporation that was disolved November 6, 2014. I assume the final 1120-S will be a short year return ending on that date. But when is the return due? Does "15th day of the second month after" mean January 23rd. Or January 15th? How about February 15th?
Is this clarified anywhere in the regs, or anything else authoritative at the IRS site?