Reg. § 53.6071-1 Time for filing returns.
(a) General rule Except as otherwise provided in this section, a return required by shall be filed at the time the private foundation or trust described in section is required to file its annual information or tax return under section or (as may be applicable).
(b) Exception The Form 4720 of a person whose taxable year ends on a date other than that on which the taxable year of the foundation or trust ends shall be filed on or before the 15th day of the fifth month following the close of such person's taxable year.
(c) Form 5227 A Form 5227 required to be filed by for a trust described in section shall be filed on or before the 15th day of the fourth month following the close of the trust's taxable year.
(d) Taxes related to black lung benefit trusts Forms 990-BL and 6069 shall be filed on or before the 15th day of the fifth month following the close of the filer's taxable year.
(e) Taxes related to political expenditures of organizations described in section 501(c)(3) of the Internal Revenue Code A Form 4720 required to be filed by for an organization liable for tax imposed by section must be filed by the unextended due date for filing its annual information return under section or, if the organization is exempt from filing, the date the organization would be required to file an annual information return if it was not exempt from filing. The Form 4720 of a person whose taxable year ends on a date other than that on which the taxable year of the organization described in section ends must be filed on or before the 15th day of the fifth month following the close of the person's taxable year.
(f) Taxes imposed on excess benefit transactions engaged in by organizations described in sections 501(c)(3) (except private foundations) and 501(c)(4)
(1) General rule A Form 4720 required by for a disqualified person or organization manager liable for tax imposed by section shall be filed by that person on or before the 15th day of the fifth month following the close of such person's taxable year.
(2) Special rule for taxable years ending after September 13, 1995, and on or before July 30, 1996 A Form 4720 required by for a disqualified person or organization manager liable for tax imposed by section on an excess benefit transaction occurring in such person's taxable year ending after September 13, 1995, and on or before July 30, 1996, is due on or before December 15, 1996.
(g) Taxes imposed with respect to prohibited tax shelter transactions to which tax-exempt entities are parties
(1) Returns by certain tax-exempt entities A Form 4720, “Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code,” required by for a tax-exempt entity described in section , (c)(2) or (c)(3) that is a party to a prohibited tax shelter transaction and is liable for tax imposed by section shall be filed on or before the due date (not including extensions) for filing the tax-exempt entity's annual information return under section . If the tax-exempt entity is not required to file an annual information return under section , the Form 4720 shall be filed on or before the 15th day of the fifth month after the end of the tax-exempt entity's taxable year or, if the entity has not established a taxable year for Federal income tax purposes, the entity's annual accounting period.
(2) Returns by entity managers of tax-exempt entities described in section 4965(c)(1), (c)(2) or (c)(3) A Form 4720, required by for an entity manager of a tax-exempt entity described in section , (c)(2) or (c)(3) who is liable for tax imposed by section shall be filed on or before the 15th day of the fifth month following the close of the entity manager's taxable year during which the entity entered into the prohibited tax shelter transaction.
(3) Transition rule A Form 4720, for a section tax that was due on or before October 4, 2007, will be deemed to have been filed on the due date if it was filed by October 4, 2007, and if all section taxes required to be reported on that Form 4720 were paid by October 4, 2007.
(h) Taxes on failures by charitable hospital organizations to satisfy the community health needs assessment requirements of section 501(r)(3) A hospital organization (as defined in ) liable for tax imposed by section must file a Form 4720 as required by , on or before the 15th day of the fifth month after the end of the hospital organization's taxable year for which it failed to meet the requirements of section .
(i) Taxes under section 4960, 4966, 4967, or 4968 A person (including a governmental entity) required by to file a return for a tax imposed by section , , , or in a taxable year must file the Form 4720 on or before the 15th day of the fifth month after the end of the person's taxable year (or, if the person has not established a taxable year for Federal income tax purposes, the person's annual accounting period).
(j) Effective/applicability date
(1) of this section applies on and after July 6, 2007.
(2) of this section applies on and after August 15, 2013.
(3) of this section applies on and after April 9, 2019.
[T.D. 7368, 40 FR 29843, July 16, 1975, as amended by T.D. 7407, 41 FR 9322, Mar. 4, 1976; T.D. 7838, 47 FR 44249, Oct. 7, 1982; T.D. 8628, 60 FR 62212, Dec. 5, 1995; T.D. 8736, 62 FR 52257, Oct. 7, 1997; T.D. 9334, 72 FR 36872, July 6, 2007; T.D. 9492, 75 FR 38708, July 6, 2010; 75 FR 46845, Aug. 4, 2010; T.D. 9629, 78 FR 49682, Aug. 15, 2013; T.D. 9708, 79 FR 79015, Dec. 31, 2014; T.D. 9855, 84 FR 14009, Apr. 9, 2019]