Codified text.
(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.
Codified text.
(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.
Codified text.
(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) 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.
Codified text.
(d) Returns of cooperative associations.—In the case of an income tax return of a cooperative association described in section 1381(a), a return made on the basis of the 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.
Codified text.
(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.
Editorial commentary — not part of the primary text.
Editorial note. Source credits are preserved as editorial metadata derived from the official Office of the Law Revision Counsel publication.
Editorial note. Aug. 16, 1954, ch. 736, 68A Stat. 749; as amended through Pub. L. 114–41, title II, § 2006(a)(1)–(3), July 31, 2015, 129 Stat. 457, and subsequent amendments.
Revision history
- 1954-08-16 — Enacted as part of the Internal Revenue Code of 1954 (ch. 736, 68A Stat. 749).
- 2015-07-31 — Amended by § 2006 of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (Pub. L. 114-41, 129 Stat. 457) to modify due dates for partnership and C-corporation returns.