For tax years beginning after December 31, 2015, which of the following statements regarding corporate tax filing requirements is false for corporations with a calendar year end?
a. Corporations must file their annual federal income tax returns by the 15th day of the fourth month following the close of the taxable year
b. Calendar year corporations may request an automatic five-month extension of time to file their federal income tax returns
c. An extension of the income tax filing deadline does not extend the payment deadline for any balance of tax due for the taxable year
d. Corporations must file their annual federal income tax returns by 15th day of the third month following the close of the taxable year
