
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6072]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                    Subchapter A--Returns and Records
 
           PART V--TIME FOR FILING RETURNS AND OTHER DOCUMENTS
 
Sec. 6072. Time for filing income tax returns


(a) General rule

    In the case of returns under section 6012, 6013, 6017, or 6031 
(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 corporations

    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. Returns required for 
a taxable year by section 6011(e)(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 FSC or former FSC) 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 87-834, Sec. 17(b)(3), 
Oct. 16, 1962, 76 Stat. 1051; Pub. L. 92-178, title V, Sec. 504(b), Dec. 
10, 1971, 85 Stat. 551; Pub. L. 94-455, title X, Sec. 1053(d)(3), title 
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1649, 1834; Pub. L. 95-
628, Sec. 6(a), Nov. 10, 1978, 92 Stat. 3630; Pub. L. 98-369, div. A, 
title VIII, Sec. 801(d)(13), July 18, 1984, 98 Stat. 997.)


                               Amendments

    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, Sec. 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, Sec. 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.


                    Effective Date of 1984 Amendment

    Amendment 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

    Section 6(b) of Pub. L. 95-628 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 Amendment

    Amendment 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 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 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, Sec. 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.

                  Section Referred to in Other Sections

    This section is referred to in section 6654 of this title.
