---
kind: "range"
citation: "26 C.F.R. §§ 1.6072-1–1.6072-4"
title: "26"
from: "1.6072-1"
to: "1.6072-4"
count: 4
url: "https://uscodex.org/cfr/26/1.6072-1..1.6072-4"
---

# §1.6072-1. Time for filing returns of individuals, estates, and trusts.

- (a) **In general—**
  - (1) **Returns of income for individuals, estates and trusts.** Except as provided in paragraphs [(b)](#b) and [(c)](#c) of this section, returns of income required under sections [6012](/cfr/26/6012.md), [6013](/cfr/26/6013.md), [6014](/cfr/26/6014.md), and [6017](/cfr/26/6017.md) of individuals, estates, domestic trusts, and foreign trusts having an office or place of business in the United States (including unrelated business tax returns of such trusts referred to in [section 511(b)(2)](/cfr/26/511.md?p=b-2)) shall be filed on or before the fifteenth day of the fourth month following the close of the taxable year.
  - (2) **Return of trust, or portion of a trust, treated as owned by a decedent—**
    - (i) **In general.** In the case of a return of a trust, or portion of a trust, that was treated as owned by a decedent under [subpart E](/cfr/26/subpartE.md) ([section 671](/cfr/26/671.md) and following), part I, subchapter J, chapter 1 of the Internal Revenue Code as of the date of the decedent's death that is filed in accordance with [§ 1.671-4(a)](/cfr/26/1.671-4.md?p=a) for the fractional part of the year ending with the date of the decedent's death, the due date of such return shall be the fifteenth day of the fourth month following the close of the 12-month period which began with the first day of the decedent's taxable year.
    - (ii) **Effective date.** This [paragraph (a)(2)](#a-2) applies to taxable years ending on or after December 24, 2002.
- (b) **Decedents.** In the case of a final return of a decedent for a fractional part of a year, the due date of such return shall be the fifteenth day of the fourth month following the close of the 12-month period which began with the first day of such fractional part of the year.
- (c) **Nonresident alien individuals and foreign trusts.** The income tax return of a nonresident alien individual (other than one treated as a resident under section [6013 (g)](/cfr/26/6013.md?p=g) or [(h)](/cfr/26/6013.md?p=h)) and of a foreign trust which does not have an office or place of business in the United States (including unrelated business tax returns of such trusts referred to in [section 511(b)(2)](/cfr/26/511.md?p=b-2)0 shall be filed on or before the fifteenth day of the sixth month following the close of the taxable year. However, a nonresident alien individual who for the taxable year has wages subject to withholding under chapter 24 of the Code shall file his income tax return on or before the fifteenth day of the fourth month following the close of the taxable year.
- (d) **Last day for filing return.** For provisions relating to the time for filing a return where the last day for filing falls on Saturday, Sunday, or a legal holiday, see [section 7503](/cfr/26/7503.md) and [§ 301.7503-1](/cfr/26/301.7503-1.md) of this chapter (Regulations on Procedure and Administration).

# §1.6072-2. Time for filing returns of corporations.

- (a) **Domestic and certain foreign corporations—**
  - (1) **In general—**
    - (i) **C corporations.** Except as provided in [paragraph (a)(2)](#a-2) of this section, the income tax return required under [section 6012](/cfr/26/6012.md) of a domestic C corporation (as defined in [section 1361(a)(2)](/cfr/26/1361.md?p=a-2)) or of a foreign C corporation having an office or place of business in the United States shall be filed on or before the fifteenth day of the fourth month following the close of the taxable year.
    - (ii) **S corporations.** The income tax return required under sections [6012](/cfr/26/6012.md) and [6037](/cfr/26/6037.md) of an S corporation (as defined in [section 1361(a)(1)](/cfr/26/1361.md?p=a-1)) shall be filed on or before the fifteenth day of the third month following the close of the taxable year.
  - (2) **Exception.** For taxable years beginning before January 1, 2026, the income tax return of a C corporation described in [paragraph (a)(1)(i)](#a-1-i) of this section that has a taxable year that ends on June 30 shall be filed on or before the fifteenth day of the third month following the close of the taxable year. For purposes of this [paragraph (a)(2)](#a-2), the return for a short period (within the meaning of [section 443](/cfr/26/443.md)) that ends on any day in June shall be treated as the return for a taxable year that ends on June 30.
- (b) **Foreign corporations not having an office or place of business in the United States.** The income tax return of a foreign corporation which does not have an office or place of business in the United States shall be filed on or before the fifteenth day of the sixth month following the close of the taxable year.
- (c) **Exempt organizations.** For taxable years beginning after November 10, 1978, the income tax return required under [section 6012](/cfr/26/6012.md) and [§ 1.6012-2(e)](/cfr/26/1.6012-2.md?p=e) of an organization exempt from taxation under [section 501(a)](/cfr/26/501.md?p=a) (other than an employee's trust under [section 401(a)](/cfr/26/401.md?p=a)) shall be filed on or before the fifteenth day of the fifth month following the close of the organization's taxable year.
- (d) **Cooperative organizations.** The income tax return of the following cooperative organizations shall be filed on or before the fifteenth day of the ninth month following the close of the taxable year:
  - (1) **Section 521 associations.** A farmers', fruit growers', or like association, organized and operated in compliance with the requirements of [section 521](/cfr/26/521.md) and [§ 1.521-1](/cfr/26/1.521-1.md); and
  - (2) **Section 1381 corporations.** For a taxable year beginning after December 31, 1962, a corporation described in [section 1381(a)(2)](/cfr/26/1381.md?p=a-2), which is under a valid enforceable written obligation to pay patronage dividends (as defined in [section 1388(a)](/cfr/26/1388.md?p=a) and [§ 1.1388-1(a)](/cfr/26/1.1388-1.md?p=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. Net earnings for purposes of this [paragraph (d)(2)](#d-2) shall not be reduced by any taxes imposed by subtitle A of the Internal Revenue Code and shall not be reduced by dividends paid on capital stock or other proprietary interest.
- (e) **DISC's and former DISC's.** The return required under [section 6011(c)(2)](/cfr/26/6011.md?p=c-2) of a corporation which is a DISC (as defined in [section 992(a)](/cfr/26/992.md?p=a) shall be filed on or before the 15th day of the 9th month following the close of the taxable year. For the rule that a DISC may not have an extension of time in which to file such return, see §§ [1.6071-1(b)](/cfr/26/1.6071-1.md?p=b), [1.6081-1(a)](/cfr/26/1.6081-1.md?p=a), and [1.6081-3(e)](/cfr/26/1.6081-3.md?p=e). The return required under [§ 1.6011-2(b)(1)](/cfr/26/1.6011-2.md?p=b-1) by a former DISC shall be filed at the time it is required to file its income tax return.
- (f) **Cross references.** For provisions relating to the time for filing a return where the last day for filing falls on Saturday, Sunday, or a legal holiday, see [section 7503](/cfr/26/7503.md) and [§ 301.7503-1](/cfr/26/301.7503-1.md) of this chapter (Regulations on Procedure and Administration). For provisions relating to the fixing of a later time for filing in the case of a return for a short period, see [paragraph (b)](/cfr/26/1.6071-1.md?p=b) of § 1.6071-1. For provisions relating to time for filing consolidated returns and separate returns for short periods not included in consolidated returns, see §§ [1.1502-75](/cfr/26/1.1502-75.md) and [1.1502-76](/cfr/26/1.1502-76.md).
- (g) **Applicability date.** This section applies to returns filed on or after January 30, 2020. [Section 1.6072-2T](/cfr/26/1.6072-2T.md) (as contained in [26 CFR part 1](/cfr/26/part1.md), revised April 2019) applies to returns before January 30, 2020.

# §1.6072-3. Income tax due dates postponed in case of China Trade Act corporations.

- (a) With respect to a taxable year beginning after December 31, 1948, and ending before October 1, 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C. ch. 4), as amended, shall not become due until December 31, 1956, provided that during any such taxable year conditions in China have been generally so unsettled as to militate against the normal commercial operations and corporate activities of such corporation. However, the postponement of the due date shall not apply to an income tax return for any such taxable year if:
  - (1) The books of account and business records are available so as to permit the filing of a proper return, and the corporation has otherwise been in a position to carry on its commercial operations and corporate activities and to make a proper distribution of its earnings or profits, if any, so as to permit the certification required by [section 941(b)](/cfr/26/941.md?p=b); or
  - (2) All the commercial operations and corporate activities of such corporation have been carried on in Hong Kong, Macao, or Taiwan (Formosa).
- (b) Notwithstanding the provisions of [paragraph (a)](#a) (1) or (2) of this section, the postponed due date referred to in this section will apply if a corporation satisfies the Commissioner that special circumstances exist, related to the unsettled conditions in China, which warrant such postponement.
- (c) The postponed due date provided for in this section is expressly subject to the power of the Commissioner to extend, as in other cases, the time for filing the income tax return. See [section 6081](/cfr/26/6081.md) and the regulations thereunder.

# §1.6072-4. Time for filing other returns of income.

- (a) **Reports for recovery of excessive profits on Government contracts.** For the time for filing annual reports by persons completing Government contracts, see [26 CFR](/cfr/26.md) (1939) 17.16 (Treasury Decision 4906, approved June 23, 1939), and [26 CFR](/cfr/26.md) (1939) 16.15 (Treasury Decision 4909, approved June 28, 1939), as made applicable to section 1471 of the Internal Revenue Code of 1954 by Treasury Decision 6091, approved August 16, 1954 (19 FR 5167, C.B. 1954-2, 47).
- (b) [Reserved]