As it was explained to me when I filed for a business license, the deadline for taxes is 3.5 months after the end of your fiscal year. If it ends Dec 31 (like it does for individuals), then taxes are due April 15. And even then, starting your budget in Jan is really too late (it means you are without any budget from Jan 1 until you decide.
But if you end your fiscal year on Sept 30, I believe you have to file your taxes Jan 15.
The reason corporations have their fiscal year end sometime other than Dec 31 is to be able to work on the end-of-year things (like taxes) sometime other than when the vast majority of other people are doing the same thing.
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