Internal Revenue Code:Sec. 6072. Time for filing income tax returns

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
       

Statute

    Sec. 6072. Time for filing income tax returns
 
    (a) General rule
      In the case of returns under section 6012, 6013, 6017, or 6031
    (relating to income tax under subtitle A), returns made on the
    basis of the calendar year shall be filed on or before the 15th day
    of April following the close of the calendar year and returns made
    on the basis of a fiscal year shall be filed on or before the 15th
    day of the fourth month following the close of the fiscal year,
    except as otherwise provided in the following subsections of this
    section.
    (b) Returns of corporations
      Returns of corporations under section 6012 made on the basis of
    the calendar year shall be filed on or before the 15th day of March
    following the close of the calendar year, and such returns made on
    the basis of a fiscal year shall be filed on or before the 15th day
    of the third month following the close of the fiscal year.  Returns
    required for a taxable year by section 6011(e)(2) (relating to
    returns of a DISC) shall be filed on or before the fifteenth day of
    the ninth month following the close of the taxable year.
    (c) Returns by certain nonresident alien individuals and foreign
        corporations
      Returns made by nonresident alien individuals (other than those
    whose wages are subject to withholding under chapter 24) and
    foreign corporations (other than those having an office or place of
    business in the United States or a FSC or former FSC) under section
    6012 on the basis of a calendar year shall be filed on or before
    the 15th day of June following the close of the calendar year and
    such returns made on the basis of a fiscal year shall be filed on
    or before the 15th day of the 6th month following the close of the
    fiscal year.
    (d) Returns of cooperative associations
      In the case of an income tax return of -
        (1) an exempt cooperative association described in section
      1381(a)(1), or
        (2) an organization described in section 1381(a)(2) which is
      under an obligation to pay patronage dividends (as defined in
      section 1388(a)) in an amount equal to at least 50 percent of its
      net earnings from business done with or for its patrons, or which
      paid patronage dividends in such an amount out of the net
      earnings from business done with or for patrons during the most
      recent taxable year for which it had such net earnings,
    a return made on the basis of a calendar year shall be filed on or
    before the 15th day of September following the close of the
    calendar year, and a return made on the basis of a fiscal year
    shall be filed on or before the 15th day of the 9th month following
    the close of the fiscal year.
    (e) Organizations exempt from taxation under section 501(a)
      In the case of an income tax return of an organization exempt
    from taxation under section 501(a) (other than an employees' trust
    described in section 401(a)), a return shall be filed on or before
    the 15th day of the 5th month following the close of the taxable
    year.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 87-834, Sec.
    17(b)(3), Oct. 16, 1962, 76 Stat. 1051; Pub. L. 92-178, title V,
    Sec. 504(b), Dec. 10, 1971, 85 Stat. 551; Pub. L. 94-455, title X,
    Sec. 1053(d)(3), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
    Stat. 1649, 1834; Pub. L. 95-628, Sec. 6(a), Nov. 10, 1978, 92
    Stat. 3630; Pub. L. 98-369, div.  A, title VIII, Sec. 801(d)(13),
    July 18, 1984, 98 Stat. 997.)
 

Miscellaneous

                                 AMENDMENTS
      1984 - Subsec. (c). Pub. L. 98-369 inserted ''or a FSC or former
    FSC'' after ''United States''.
      1978 - Subsec. (e). Pub. L. 95-628 added subsec. (e).
      1976 - Subsec. (e). Pub. L. 94-455, Sec. 1053(d)(3), struck out
    subsec. (e) which related to income tax due dates postponed in the
    case of China Trade Act corporations.
      Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ''or his
    delegate'' after ''Secretary''.
      1971 - Subsec. (b). Pub. L. 92-178 required returns of a DISC to
    be filed on or before the fifteenth day of the ninth month
    following the close of the taxable year.
      1962 - Subsec. (d). Pub. L. 87-834 substituted provisions
    relating to returns by an exempt cooperative association described
    in section 1381(a)(1), or by an organization described in section
    1381(a)(2) which is under an obligation to pay patronage dividends
    in an amount equal to at least 50 percent of its net earnings from
    business done with or for its patrons, or which paid patronage
    dividends in such an amount out of the net earnings from business
    done with or for patrons during the most recent taxable year for
    which it had such net earnings for provisions which related to
    returns of exempt cooperative associations taxable under the
    provisions of section 522.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 applicable to transactions after Dec.
    31, 1984, in taxable years ending after such date, see section
    805(a)(1) of Pub. L. 98-369, as amended, set out as a note under
    section 245 of this title.
                      EFFECTIVE DATE OF 1978 AMENDMENT
      Section 6(b) of Pub. L. 95-628 provided that: ''The amendment
    made by subsection (a) (amending this section) shall apply to
    returns for taxable years beginning after the date of the enactment
    of this Act (Nov. 10, 1978).''
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by section 1053(d)(3) of Pub. L. 94-455 applicable with
    respect to taxable years beginning after Dec. 31, 1977, see section
    1053(e) of Pub. L. 94-455, set out as a note under section 1504 of
    this title.
                      EFFECTIVE DATE OF 1971 AMENDMENT
      Amendment by Pub. L. 92-178 applicable with respect to taxable
    years ending after Dec. 31, 1971, except that a corporation may not
    be a DISC for any taxable year beginning before Jan. 1, 1972, see
    section 507 of Pub. L. 92-178, set out as an Effective Date note
    under section 991 of this title.
                      EFFECTIVE DATE OF 1962 AMENDMENT
      Amendment by Pub. L. 87-834 applicable to taxable years of
    organizations described in section 1381(a) of this title beginning
    after Dec. 31, 1962, except as otherwise provided, see section
    17(c) of Pub. L. 87-834, set out as an Effective Date note under
    section 1381 of this title.
     FILING OF INCOME TAX RETURNS FOR 1958 BY LIFE INSURANCE COMPANIES
      Pub. L. 86-69, Sec. 3(i), June 25, 1959, 73 Stat. 140, required
    every life insurance company subject to the tax imposed by section
    802(a) of this title to make a return after June 25, 1959, and on
    or before Sept. 15, 1959, which return was to constitute the return
    for such taxable year for all purposes of this title, and no return
    filed pursuant to section 801 et seq. of this title, relating to
    life insurance companies, on or before June 25, 1959, was to be
    considered for any such purposes as a return for such taxable year.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 6654 of this title.