C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.6072-1

Time for filing returns of individuals, estates, and trusts

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(a) In general—(1) Returns of income for individuals, estates and trusts. Except as provided in paragraphs (b) and (c) of this section, returns of income required under sections 6012, 6013, 6014, and 6017 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)) 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 (section 671 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) 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) 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) or (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)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 and § 301.7503-1 of this chapter (Regulations on Procedure and Administration).

[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 7426, 41 FR 33263, Aug. 9, 1976; T.D. 7670, 45 FR 6931, Jan. 31, 1980; T.D. 9032, 67 FR 78382, Dec. 24, 2002]
Notes of Decisions
Cited in 10 cases (1 in the last 5 years), 1971–2021 · leading case: Elec. & Neon, Inc. v. Comm'r, 56 T.C. 1324 (Tax Ct. 1971).
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Elec. & Neon, Inc. v. Comm'r, 56 T.C. 1324 (Tax Ct. 1971). · cites it 2× “, provides: "If the taxpayer exercised ordinary business care and prudence and was nevertheless *102 unable to file the return within the prescribed time, then the delay is due to a reasonable cause.”
Krause v. Comm'r, 61 T.C.M. 1670 (Tax Ct. 1991). · cites it 2× “Despite the extensions, petitioners still filed their 1982 return six months late, April 15, 1984.”
Favell v. United States, 22 Cl. Ct. 571 (Ct. Cl. 1991). “6071; 26 C.F.R. § 1.6072-1 (1990). If the relevant April 15 falls on a Saturday or Sunday, the taxes *576 are due on the following day which is not a Saturday, Sunday, or legal holiday.”
Laidlaw v. Comm'r, 2017 T.C. Memo. 167 (Tax Ct. 2017). · cites it 2× “However, when April 15 falls on a Saturday, Sunday, or "legal holiday" as defined in section 7503 , the due date is postponed until the next succeeding day which is not a Saturday, Sunday, or legal holiday. Sec. 7503 ; see also sec.”
Sherwood v. Comm'r, 1997 T.C. Memo. 26 (Tax Ct. 1997). · cites it 2× “Respondent contends that petitioners' submission of Forms 1040-NR constituted a filing of their 1991 Federal income tax returns on July 18, 1992.”
Bennett v. Comm'r, 67 T.C.M. 2817 (Tax Ct. 1994). · cites it 2× “6072-1(a), Income Tax Regs. , petitioner's 1988 income tax return was due to be filed on or before April 15, 1989.”
Munroe v. Comm'r, 61 T.C.M. 1797 (Tax Ct. 1991). · cites it 2× “, the income tax returns of individuals are required to be filed on or before the 15th day of the fourth month following the close of the taxable year with exceptions not pertinent here.”
Bradley v. Comm'r, 1996 T.C. Memo. 461 (Tax Ct. 1996). · cites it 2× “6651(a)(1). Petitioners' 1991 Federal income tax return was due on April 15, 1992.”
United States v. Newman (W.D.N.C. 2021). “§ 6072 and 26 C.F.R. § 1.6072-1 ; c. Beginning with the 2021 tax year, pay by August 15 of the year in which the federal income tax return (Form 1040) is filed all balances of tax liabilities, interests, and penalties reported on the returns as filed with the Internal Revenue…”
McDonald v. Comm'r, 61 T.C.M. 1876 (Tax Ct. 1991). · cites it 2× “Under section 6072(a) and section 1.6072-1(a), Income Tax Regs.”
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