Policy or Plan Ending Date in month of: File return no later than: Applicable rate: Oct - 2012 July 31, 2013 $1 Nov - 2012 July 31, 2013 $1 Dec - 2012 July 31, 2013 $1 Jan - 2013 July 31, 2014 $1 Feb - 2013 July 31, 2014 $1 Mar - 2013 July 31, 2014 $1 Apr - 2013 July 31, 2014 $1 May - 2013 July 31, 2014 $1 Jun - 2013 July 31, 2014 $1 Jul - 2013 July 31, 2014 $1 Aug - 2013 July 31, 2014 $1 Sep - 2013 July 31, 2014 $1 Oct - 2013 July 31, 2014 $2 Nov - 2013 July 31, 2014 $2 Dec -2013 July 31, 2014 $2