# 26 U.S.C. § 6072: Time for filing income tax returns Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6072(a)(1). ## § 6072(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. ## § 6072(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. ## § 6072(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. ## § 6072(d) Returns of cooperative associations In the case of an income tax return of— **§ 6072(d)(1)** an exempt cooperative association described in section 1381(a)(1), or **§ 6072(d)(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. ## § 6072(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. ## Regulations - [Treas. Reg. § 1.6072-1](/26/reg/1.6072-1.md): Time for filing returns of individuals, estates, and trusts. (interprets § 6072) - [Treas. Reg. § 1.6072-2](/26/reg/1.6072-2.md): Time for filing returns of corporations. (interprets § 6072) - [Treas. Reg. § 1.6072-3](/26/reg/1.6072-3.md): Income tax due dates postponed in case of China Trade Act corporations. (interprets § 6072) - [Treas. Reg. § 1.6072-4](/26/reg/1.6072-4.md): Time for filing other returns of income. (interprets § 6072) - [Treas. Reg. § 301.6072-1](/26/reg/301.6072-1.md): Time for filing income tax returns. (interprets § 6072) ## Final rules - [85 FR 5323](https://www.federalregister.gov/documents/2020/01/30/2020-00467/return-due-date-and-extended-due-date-changes) (2020): Return Due Date and Extended Due Date Changes - [84 FR 9231](https://www.federalregister.gov/documents/2019/03/14/2019-03474/eliminating-unnecessary-tax-regulations) (2019): Eliminating Unnecessary Tax Regulations - [82 FR 33441](https://www.federalregister.gov/documents/2017/07/20/2017-15209/return-due-date-and-extended-due-date-changes) (2017): Return Due Date and Extended Due Date Changes - [67 FR 78371](https://www.federalregister.gov/documents/2002/12/24/02-32149/election-to-treat-trust-as-part-of-an-estate) (2002): Election To Treat Trust as Part of an Estate ## Leading cases - [Swallows Holding, Ltd. v. Commissioner, 126 T.C. 96 (2006)](https://www.courtlistener.com/opinion/4696960/swallows-holding-ltd-v-commr/) - [Crocker v. Commissioner, 92 T.C. 899 (1989)](https://www.courtlistener.com/opinion/4706941/crocker-v-commissioner/) - [Espinosa v. Commissioner, 107 T.C. 146 (1996)](https://www.courtlistener.com/opinion/4695320/espinosa-v-commissioner/) ## Connections Cites: § 401 Qualified pension, profit-sharing, and stock bonus plans; § 501 Exemption from tax on corporations, certain trusts, etc.; § 1381 Organizations to which part applies; § 1388 Definitions; special rules; § 6011 General requirement of return, statement, or list; § 6012 Persons required to make returns of income; § 6031 Return of partnership income Cited by: § 6428B 2021 recovery rebates to individuals; § 6654 Failure by individual to pay estimated income tax Derived from: 1939 § 53; 1939 § 143(c); 1939 § 217; 1939 § 235(a); 1939 § 3805 ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 749 - 1962-10-16: [Pub. L. 87-834](/26/act/87-834.md), 76 Stat. 1051 - 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 551 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1649 - 1978-11-10: [Pub. L. 95-628](/26/act/95-628.md), 92 Stat. 3630 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 997 - 2007-12-29: [Pub. L. 110-172](/26/act/110-172.md), 121 Stat. 2491 - 2014-12-19: [Pub. L. 113-295](/26/act/113-295.md), 128 Stat. 4036 - 2015-07-31: [Pub. L. 114-41](/26/act/114-41.md), 129 Stat. 457