26 U.S.C. § 6072
Time for filing income tax returns
# (a) General rule
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 and S corporations
Returns of partnerships under section 6031 and returns of S corporations under sections 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 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 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) 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.
Source: view the official text
Cited by 44
- 26 CFR § 1.1248(f)-1 — Certain nonrecognition distributions.
- 26 CFR § 1.1295-1 — Qualified electing funds.
- 26 CFR § 1.1402(c)-2 — Public office.
- 26 CFR § 1.1402(c)-3 — Employees.
- 26 CFR § 1.1402(e)(2)-1 — Time limitation for filing waiver certificate.
- 26 CFR § 1.1402(e)-3A — Time limitation for filing application for exemption.
- 26 CFR § 1.1402(h)-1 — Members of certain religious groups opposed to insurance.
- 26 CFR § 1.1446-6 — Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
- 26 CFR § 1.217-1 — Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
- 26 CFR § 1.217-2 — Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.
- 26 CFR § 1.338-10 — Filing of returns.
- 26 CFR § 1.367(a)-7 — Outbound transfers of property described in section 361(a) or (b).
Show 32 more
- 26 CFR § 1.444-3T — Manner and time of making section 444 election (temporary).
- 26 CFR § 1.6013-6 — Election to treat nonresident alien individual as resident of the United States.
- 26 CFR § 1.6014-2 — Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
- 26 CFR § 1.6031(a)-1 — Return of partnership income.
- 26 CFR § 1.6032-1 — Returns of banks with respect to common trust funds.
- 26 CFR § 1.6033-2 — Returns by exempt organizations and returns by certain nonexempt organizations.
- 26 CFR § 1.6037-1 — Return of electing small business corporation.
- 26 CFR § 1.6071-1 — Time for filing returns and other documents.
- 26 CFR § 1.6073-1 — Time and place for filing declarations of estimated income tax by individuals.
- 26 CFR § 1.6073-2 — Fiscal years.
- 26 CFR § 1.6073-3 — Short taxable years.
- 26 CFR § 1.6081-1 — Extension of time for filing returns.
- 26 CFR § 1.6081-5 — Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
- 26 CFR § 1.615-6 — Election to deduct under section 615.
- 26 CFR § 1.615-7 — Effect of transfer of mineral property.
- 26 CFR § 1.615-9 — Notification under Tax Reform Act of 1969.
- 26 CFR § 1.6151-1 — Time and place for paying tax shown on returns.
- 26 CFR § 1.645-1 — Election by certain revocable trusts to be treated as part of estate.
- 26 CFR § 1.874-1 — Allowance of deductions and credits to nonresident alien individuals.
- 26 CFR § 1.876-1 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- 26 CFR § 1.882-4 — Allowance of deductions and credits to foreign corporations.
- 26 CFR § 1.921-2 — Foreign Sales Corporation—general rules.
- 26 CFR § 1.936-1 — Elections.
- 26 CFR § 15.1-1 — Elections to deduct.
- 26 CFR § 301.6316-4 — Return requirements.
- 26 CFR § 301.6316-5 — Manner of paying tax by foreign currency.
- 26 CFR § 301.6361-1 — Collection and administration of qualified taxes.
- 26 CFR § 301.6501(g)-1 — Certain income tax returns of corporations.
- 26 CFR § 301.6651-1 — Failure to file tax return or to pay tax.
- 26 CFR § 301.6686-1 — Failure of DISC to file returns.
- 26 U.S.C. § 6428B — 2021 recovery rebates to individuals
- 26 U.S.C. § 6654 — Failure by individual to pay estimated income tax
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- 6072 · Time for filing income tax returns
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