26 U.S.C. § 6072 — Time for filing income tax returns

Page 3417 TITLE 26—INTERNAL REVENUE CODE § 6072 the year following the calendar year to which such returns relate. (c) Returns and statements relating to employee wage information and nonemployee com- pensation Forms W–2 and W–3 and any returns or state- ments required by the Secretary to report non- employee compensation shall be filed on or be- fore January 31 of the year following the cal- endar year to which such returns relate. (d) Special taxes For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732. (Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85–859, title II, § 204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2002(a), July 22, 1998, 112 Stat. 724; Pub. L. 109–59, title XI, § 11125(b)(21), Aug. 10, 2005, 119 Stat. 1957; Pub. L. 114–113, div. Q, title II, § 201(a), (c), Dec. 18, 2015, 129 Stat. 3076.) Editorial Notes AMENDMENTS 2015—Subsec. (b). Pub. L. 114–113, § 201(c), substituted ‘‘subpart B of part III of this subchapter (other than re- turns and statements required to be filed with respect to nonemployee compensation)’’ for ‘‘subparts B and C of part III of this subchapter’’. Subsecs. (c), (d). Pub. L. 114–113, § 201(a), added subsec. (c) and redesignated former subsec. (c) as (d). 2005—Subsec. (c). Pub. L. 109–59 substituted ‘‘section 5732’’ for ‘‘section 5142’’. 1998—Subsecs. (b), (c). Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c). 1976—Subsec. (a). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1958—Subsec. (b). Pub. L. 85–859 inserted reference to section 5142 of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2015 AMENDMENT Pub. L. 114–113, div. Q, title II, § 201(d), Dec. 18, 2015, 129 Stat. 3076, provided that: ‘‘(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section [amending this section and section 6402 of this title] shall apply to re- turns and statements relating to calendar years begin- ning after the date of the enactment of this Act [Dec. 18, 2015]. ‘‘(2) DATE FOR CERTAIN REFUNDS.—The amendment made by subsection (b) [amending section 6402 of this title] shall apply to credits or refunds made after De- cember 31, 2016.’’ EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title. EFFECTIVE DATE OF 1998 AMENDMENT Pub. L. 105–206, title II, § 2002(c), July 22, 1998, 112 Stat. 724, provided that: ‘‘The amendment made by sub- section (a) [amending this section] shall apply to re- turns required to be filed after December 31, 1999.’’ EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Ef- fective Date note under section 5001 of this title. § 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 re- turns 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, ex- cept as otherwise provided in the following sub- sections 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 fol- lowing 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. Re- turns 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 individ- uals and foreign corporations Returns made by nonresident alien individuals (other than those whose wages are subject to withholding under chapter 24) and foreign cor- porations (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 de- scribed 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 per- cent of its net earnings from business done with or for its patrons, or which paid patron- age dividends in such an amount out of the net earnings from business done with or for pa- trons 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 Sep- tember 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 orga- nization exempt from taxation under section 501(a) (other than an employees’ trust described Page 3418 TITLE 26—INTERNAL REVENUE CODE [§ 6073 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. (Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 87–834, § 17(b)(3), Oct. 16, 1962, 76 Stat. 1051; Pub. L. 92–178, title V, § 504(b), Dec. 10, 1971, 85 Stat. 551; Pub. L. 94–455, title X, § 1053(d)(3), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1649, 1834; Pub. L. 95–628, § 6(a), Nov. 10, 1978, 92 Stat. 3630; Pub. L. 98–369, div. A, title VIII, § 801(d)(13), July 18, 1984, 98 Stat. 997; Pub. L. 110–172, § 11(g)(20), Dec. 29, 2007, 121 Stat. 2491; Pub. L. 113–295, div. A, title II, § 220(u), Dec. 19, 2014, 128 Stat. 4036; Pub. L. 114–41, title II, § 2006(a)(1), July 31, 2015, 129 Stat. 457.) Editorial Notes REFERENCES IN TEXT The FSC Repeal and Extraterritorial Income Exclu- sion Act of 2000, referred to in subsec. (c), is Pub. L. 106–519, Nov. 15, 2000, 114 Stat. 2423. For complete classi- fication 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), sub- stituted ‘‘or 6017’’ for ‘‘6017, or 6031’’. Subsec. (b). Pub. L. 114–41, § 2006(a)(1)(A), in heading, substituted ‘‘Returns of partnerships and S corpora- tions’’ for ‘‘Returns of corporations’’ and, in text, sub- stituted ‘‘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.’’ 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 In- come 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 dele- gate’’ 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 provi- sions relating to returns by an exempt cooperative as- sociation described in section 1381(a)(1), or by an orga- nization 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 pa- tronage 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 ex- empt cooperative associations taxable under the provi- sions of section 522. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2015 AMENDMENT Amendment by Pub. L. 114–41 applicable to returns for taxable years beginning after Dec. 31, 2015, with spe- cial rule for certain C corporations, see section 2006(a)(3) of Pub. L. 114–41, set out as a note under sec- tion 170 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 applicable to trans- actions 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, pro- vided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to returns for tax- able 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 ap- plicable 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 other- wise 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 im- posed 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. [§ 6073. Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 750; Sept. 25, 1962, Pub. L. 87–682, § 1(a)(2), (b), (c), 76 Stat. 575; Oct. 4, 1976, Pub. L. 94–455, title X, § 1012(c), title XIX, § 1906(b)(13)(A), 90 Stat. 1614, 1834; Nov. 10, 1978, Pub. L. 95–628, § 7(a), 92 Stat. 3630; Sept. 3, 1982, Pub. L. 97–248, title III, § 328(b)(2), 96 Stat. 618, related to time for fil- ing declarations of estimated income tax by individ- uals. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal applicable with respect to taxable years be- ginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as an Effective Date of 1984 Amend- ment note under section 6654 of this title.