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IRC §280E Annual Federal Tax Return Deadline (Cannabis Fiscal Year)

Starts: Thursday, October 15, 2026
Authority: Internal Revenue Service ↗

Cannabis businesses operating on a fiscal year ending June 30 must file their federal returns by October 15 (on extension). IRC §280E applies in full for fiscal years ending before DEA rescheduling is effective. Businesses should maximize COGS allocations and consider §471(c) elections before filing.

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