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.
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.
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.
Returns of cooperative associations
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. 73668A Stat. 749Pub. L. 87–834, § 17(b)(3)76 Stat. 1051Pub. L. 92–178, title V, § 504(b)85 Stat. 551Pub. L. 94–455, title X, § 1053(d)(3)90 Stat. 1649Pub. L. 95–628, § 6(a)92 Stat. 3630Pub. L. 98–369, div. A, title VIII, § 801(d)(13)98 Stat. 997Pub. L. 110–172, § 11(g)(20)121 Stat. 2491Pub. L. 113–295, div. A, title II, § 220(u)128 Stat. 4036Pub. L. 114–41, title II, § 2006(a)(1)129 Stat. 457(, ; , , ; , , ; , title XIX, § 1906(b)(13)(A), , , 1834; , , ; , , ; , , ; , , ; , , .)
Editorial Notes
References in Text
Pub. L. 106–519114 Stat. 2423section 1 of this titleThe FSC Repeal and Extraterritorial Income Exclusion Act of 2000, referred to in subsec. (c), is , , . For complete classification of this Act to the Code, see Short Title of 2000 Amendments note set out under and Tables.
Amendments
Pub. L. 114–41, § 2006(a)(1)(B)2015—Subsec. (a). , substituted “or 6017” for “6017, or 6031”.
Pub. L. 114–41, § 2006(a)(1)(A)Subsec. (b). , in heading, substituted “Returns of partnerships and S corporations” for “Returns of corporations” and, in text, substituted “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.”
Pub. L. 113–2952014—Subsec. (b). substituted “section 6011(c)(2)” for “section 6011(e)(2)”.
Pub. L. 110–1722007—Subsec. (c). substituted “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)” for “a FSC or former FSC”.
Pub. L. 98–3691984—Subsec. (c). inserted “or a FSC or former FSC” after “United States”.
Pub. L. 95–6281978—Subsec. (e). added subsec. (e).
Pub. L. 94–455, § 1053(d)(3)1976—Subsec. (e). , 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 delegate” after “Secretary”.
Pub. L. 92–1781971—Subsec. (b). 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.
Pub. L. 87–8341962—Subsec. (d). 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.
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Pub. L. 114–41section 2006(a)(3) of Pub. L. 114–41section 170 of this titleAmendment by applicable to returns for taxable years beginning after , with special rule for certain C corporations, see , set out as a note under .
Effective Date of 1984 Amendment
Pub. L. 98–369section 805(a)(1) of Pub. L. 98–369section 245 of this titleAmendment by applicable to transactions after , in taxable years ending after such date, see , as amended, set out as a note under .
Effective Date of 1978 Amendment
Pub. L. 95–628, § 6(b)92 Stat. 3630
Effective Date of 1976 Amendment
section 1053(d)(3) of Pub. L. 94–455section 1053(e) of Pub. L. 94–455section 1504 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .
Effective Date of 1971 Amendment
Pub. L. 92–178section 507 of Pub. L. 92–178section 991 of this titleAmendment by applicable with respect to taxable years ending after , except that a corporation may not be a DISC for any taxable year beginning before , see , set out as an Effective Date note under .
Effective Date of 1962 Amendment
Pub. L. 87–834section 1381(a) of this titlesection 17(c) of Pub. L. 87–834section 1381 of this titleAmendment by applicable to taxable years of organizations described in beginning after , except as otherwise provided, see , set out as an Effective Date note under .
Filing of Income Tax Returns for 1958 by Life Insurance Companies
Pub. L. 86–69, § 3(i)73 Stat. 140section 802(a) of this title, , , required every life insurance company subject to the tax imposed by to make a return after , and on or before , 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 , was to be considered for any such purposes as a return for such taxable year.