§6072 — Title 26 Internal Revenue Code | U.S. Code

Summary

Most personal and regular business income tax returns must be filed by the 15th day of April for calendar-year filers, or by the 15th day of the fourth month after a fiscal year ends. Partnership and S‑corporation returns are due by the 15th day of March for calendar-year filers, or by the 15th day of the third month after a fiscal year ends. Returns for a DISC must be filed by the fifteenth day of the ninth month after the taxable year ends. Nonresident alien individuals (except those whose wages have withholding) and certain foreign corporations file by the 15th day of June for calendar-year filers, or by the 15th day of the sixth month after a fiscal year ends. The law also lists two specific kinds of cooperatives: exempt cooperative associations and organizations required to pay patronage dividends equal to at least 50 percent of net earnings (or that paid that amount in the most recent year). Tax‑exempt organizations (other than employee trusts under section 401(a)) must file by the 15th day of the fifth month after the taxable year ends.

Title 26, §6072

Internal Revenue Code — Source: USLM XML via OLRC

(a)In the case of returns under section 6012, 6013, or 6017 (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 partnerships under section 6031 and returns of S corporations under section 6012 and 6037 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(c)(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 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 former FSC (as defined in section 922 as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000)) 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)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,

(e)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.

Notes & Related Subsidiaries

Editorial Notes

References in Text

The FSC Repeal and Extraterritorial Income Exclusion Act of 2000, referred to in subsec. (c), is Pub. L. 106–519, Nov. 15, 2000, 114 Stat. 2423. For complete classification of this Act to the Code, see

Short Title

of 2000

Amendments

note set out under section 1 of this title and Tables.

Amendments

2015—Subsec. (a). Pub. L. 114–41, § 2006(a)(1)(B), substituted “or 6017” for “6017, or 6031”. Subsec. (b). Pub. L. 114–41, § 2006(a)(1)(A), in heading, substituted “Returns of partnerships and S corporations” for “Returns of corporations” and, in text, substituted “Returns of partnerships under section 6031 and returns of S corporations under section 6012 and 6037 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.” for “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.” 2014—Subsec. (b). Pub. L. 113–295 substituted “section 6011(c)(2)” for “section 6011(e)(2)”. 2007—Subsec. (c). Pub. L. 110–172 substituted “a former FSC (as defined in section 922 as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000)” for “a FSC or former FSC”. 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, § 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, § 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.

Statutory Notes and Related Subsidiaries

Effective Date

of 2015 AmendmentAmendment by Pub. L. 114–41 applicable to returns for taxable years beginning after Dec. 31, 2015, with special rule for certain C corporations, see section 2006(a)(3) of Pub. L. 114–41, set out as a note under section 170 of this title.

Effective Date

of 1984 AmendmentAmendment 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 Pub. L. 95–628, § 6(b), Nov. 10, 1978, 92 Stat. 3630, 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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, § 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.

§6072 Time for filing income tax returns

Summary

Title 26, §6072

Notes & Related Subsidiaries

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References in Text

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Statutory Notes and Related Subsidiaries

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