The 2018 CBT-100, BFC-1, and CBT-100S returns are currently in the process of being finalized. Therefore, taxpayers filing a CBT-100, BFC-1, or CBT-100S, with an original due date of November 15, 2018 or December 15, 2018, (i.e. fiscal tax year filers which had a tax year ending July 31, 2018 and August 31, 2018, respectively) have been granted an automatic extension to file their tax returns by January 15, 2019. Taxpayers filing under this automatic extension will not be charged late filing penalties or interest if the returns are filed by the extended due date. The extension applies only to the filing of the return and does not extend the time to make all required payments.