The filing deadlines for the research tax credit are consistent with the 3-year statute of limitations.

For Accounting Year End May 31, 2004

• if filed without extension, you must file for your Research Tax Credit by August 15, 2007.
• if filed with extension, you must file for your Tax Credit by February 15, 2008.

For Accounting Year End June 30, 2004

• if filed without extension, you must file for your Research Tax Credit by September 15, 2007.
• if filed with extension, you must file for your Tax Credit by March 15, 2008.

For Accounting Year End July 31, 2004

• if filed without extension, you must file for your Research Tax Credit by October 15, 2007.
• if filed with extension, you must file for your Tax Credit by April 15, 2008.

For Accounting Year End August 31, 2004

• if filed without extension, you must file for your Research Tax Credit by November 15, 2007.
• if filed with extension, you must file for your Tax Credit by May 15, 2008.

For Accounting Year End September 30, 2004

• if filed without extension, you must file for your Research Tax Credit by December 15, 2007.
• if filed with extension, you must file for your Tax Credit by June 15, 2008.

For Accounting Year End October 31, 2004

• if filed without extension, you must file for your Research Tax Credit by January 15, 2008.
• if filed with extension, you must file for your Tax Credit by July 15, 2008.

For Accounting Year End November 30, 2004

• if filed without extension, you must file for your Research Tax Credit by February 15, 2008.
• if filed with extension, you must file for your Tax Credit by August 15, 2008.

For Accounting Year End December 31, 2004

• if filed without extension, you must file for your Research Tax Credit by March 15, 2008.
• if filed with extension, you must file for your Tax Credit by September 15, 2008.