Internal Revenue Code · 26 U.S.C.
§ 6072. Time for filing income tax returns
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6072
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 16, 1962 by Pub. L. 87–834
- Last amended
- July 31, 2015 by Pub. L. 114–41
- Amendments
- 7 dated changes in the source credit
- Length
- 5 subsections · 666 words · about 3 min to read
- Cross-references
- cites 7; cited by 2 Code sections and 41 other regulations
- Regulations
- 5 issued under this section
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 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 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.
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, § 17(b)(3), Oct. 16, 1962, 76 Stat. 1051; Pub. L. 92–178, title V, § 504(b), Dec. 10, 1971, 85 Stat. 551; Pub. L. 94–455, title X, § 1053(d)(3), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1649, 1834; Pub. L. 95–628, § 6(a), Nov. 10, 1978, 92 Stat. 3630; Pub. L. 98–369, div. A, title VIII, § 801(d)(13), July 18, 1984, 98 Stat. 997; Pub. L. 110–172, § 11(g)(20), Dec. 29, 2007, 121 Stat. 2491; Pub. L. 113–295, div. A, title II, § 220(u), Dec. 19, 2014, 128 Stat. 4036; Pub. L. 114–41, title II, § 2006(a)(1), July 31, 2015, 129 Stat. 457.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6072
- § 1.6072-1 Time for filing returns of individuals, estates, and trusts.
- § 1.6072-2 Time for filing returns of corporations.
- § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations.
- § 1.6072-4 Time for filing other returns of income.
- § 301.6072-1 Time for filing income tax returns.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 7 other sections
- § 6012 Persons required to make returns of income
- § 6037 Return of S corporation
- § 6011(c)(2) General requirement of return, statement, or list
- § 1381(a)(1) Organizations to which part applies
- § 1388(a) Definitions; special rules
- § 501(a) Exemption from tax on corporations, certain trusts, etc.
- § 401(a) Qualified pension, profit-sharing, and stock bonus plans
Cited by 2 Code sections
- § 6428B(g)(5)(B)(iii) 2021 recovery rebates to individuals
- § 6654(j) Failure by individual to pay estimated income tax
Cited in 41 regulations not issued under it
- § 1.217-1 Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
- § 1.217-2 Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.
- § 1.338-10 Filing of returns.
- § 1.367(a)-7 Outbound transfers of property described in section 361(a) or (b).
- § 1.444-3T Manner and time of making section 444 election (temporary).
- § 1.615-6 Election to deduct under section 615.
- § 1.615-7 Effect of transfer of mineral property.
- § 1.615-9 Notification under Tax Reform Act of 1969.
- § 1.645-1 Election by certain revocable trusts to be treated as part of estate.
- § 1.874-1 Allowance of deductions and credits to nonresident alien individuals.
- § 1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- § 1.882-4 Allowance of deductions and credits to foreign corporations.
- § 1.921-2 Foreign Sales Corporation—general rules.
- § 1.936-1 Elections.
- § 1.1248(f)-1 Certain nonrecognition distributions.
- § 1.1295-1 Qualified electing funds.
- § 1.1402(c)-2 Public office.
- § 1.1402(c)-3 Employees.
- § 1.1402(e)-3A Time limitation for filing application for exemption.
- § 1.1402(e)(2)-1 Time limitation for filing waiver certificate.
- § 1.1402(h)-1 Members of certain religious groups opposed to insurance.
- § 1.1446-6 Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
- § 1.6013-6 Election to treat nonresident alien individual as resident of the United States.
- § 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
Show 17 more
- § 1.6031(a)-1 Return of partnership income.
- § 1.6032-1 Returns of banks with respect to common trust funds.
- § 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations.
- § 1.6071-1 Time for filing returns and other documents.
- § 1.6073-1 Time and place for filing declarations of estimated income tax by individuals.
- § 1.6073-2 Fiscal years.
- § 1.6073-3 Short taxable years.
- § 1.6081-1 Extension of time for filing returns.
- § 1.6081-5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
- § 1.6151-1 Time and place for paying tax shown on returns.
- § 15.1-1 Elections to deduct.
- § 301.6316-4 Return requirements.
- § 301.6316-5 Manner of paying tax by foreign currency.
- § 301.6361-1 Collection and administration of qualified taxes.
- § 301.6501(g)-1 Certain income tax returns of corporations.
- § 301.6651-1 Failure to file tax return or to pay tax.
- § 301.6686-1 Failure of DISC to file returns.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 114–41Parts changed in 2015: (a) (b)
- Amended by Pub. L. 113–295Parts changed in 2014: (b)
- Amended by Pub. L. 110–172Parts changed in 2007: (c)
- Amended by Pub. L. 98–369Parts changed in 1984: (c)
- Amended by Pub. L. 95–628Parts changed in 1978: (e)
- Amended by Pub. L. 94–455Parts changed in 1976: (e)
- Amended by Pub. L. 92–178Parts changed in 1971: (b)
- Enacted by Pub. L. 87–834Parts changed in 1962: (d)
Where it sits in the 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
Nearby sections
- § 6071 Time for filing returns and other documents
- § 6072 Time for filing income tax returns
- § 6073 Repealed
- § 6074 Repealed
- § 6075 Time for filing estate and gift tax returns
- § 6076 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
The FSC Repeal and Extraterritorial Income Exclusion Act of 2000, referred to in subsec. (c), is Pub. L. 106–519, Nov. 15, 2000, 114 Stat. 2423. For complete classification of this Act to the Code, see Short Title of 2000 Amendments note set out under section 1 of this title and Tables.
Amendments
2015—Subsec. (a). Pub. L. 114–41, § 2006(a)(1)(B), substituted “or 6017” for “6017, or 6031”.
Subsec. (b). Pub. L. 114–41, § 2006(a)(1)(A), 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.”
2014—Subsec. (b). Pub. L. 113–295 substituted “section 6011(c)(2)” for “section 6011(e)(2)”.
2007—Subsec. (c). Pub. L. 110–172 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”.
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, § 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, § 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.
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Amendment by Pub. L. 114–41 applicable to returns for taxable years beginning after Dec. 31, 2015, with special rule for certain C corporations, see section 2006(a)(3) of Pub. L. 114–41, set out as a note under section 170 of this title.
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
Pub. L. 95–628, § 6(b), Nov. 10, 1978, 92 Stat. 3630, 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, § 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.