Collapse to view only § 6072. Time for filing income tax returns
- § 6071. Time for filing returns and other documents
- § 6072. Time for filing income tax returns
- [§ 6073. Repealed.
- [§ 6074. Repealed.
- § 6075. Time for filing estate and gift tax returns
- [§ 6076. Repealed.
§ 6071. Time for filing returns and other documents
(a) General rule
(b) Electronically filed information returns
(c) Returns and statements relating to employee wage information and nonemployee compensation
(d) Special taxes
(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.)
§ 6072. Time for filing income tax returns
(a) General rule
(b) Returns of partnerships and S corporations
(c) Returns by certain nonresident alien individuals and foreign corporations
(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)
(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.)
[§ 6073. Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]
[§ 6074. Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
§ 6075. Time for filing estate and gift tax returns
(a) Estate tax returns
(b) Gift tax returns
(1) General rule
(2) Extension where taxpayer granted extension for filing income tax return
(3) Coordination with due date for estate tax return
(Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91–614, title I, §§ 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub. L. 94–455, title XX, § 2008(b), Oct. 4, 1976, 90 Stat. 1892; Pub. L. 96–167, § 8(a)–(c), Dec. 29, 1979, 93 Stat. 1277, 1278; Pub. L. 97–34, title IV, § 442(d)(3), Aug. 13, 1981, 95 Stat. 322; Pub. L. 107–16, title V, § 542(b)(3), June 7, 2001, 115 Stat. 83; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.)
[§ 6076. Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]