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Return Due Dates for Exempt Organizations: Form 990-T (Trusts)

Use the table below to find the due date of a tax-exempt organization's unrelated business income tax return (Forms 990-T). To use the table, you must know when your organization’s tax year ends.

 

Ending date of tax year  Initial due date - trust other than section 401(a) or 408(a) trust Initial due date - section 401(a) or 408(a) trust First extended due date - trust  (other than section 401(a) or 408(a) trust)  Second extended due date  - trust (other than section 401(a) or 408(a) trust) First extended due date - section 401(a) or 408(a) trust Second extended due date - section 401(a) or 408(a) trust
 December 31  May 15 April 15 August 15 November 15 July 15 October 15
 November 30  April 15 May 15  July 15  October 15 August 15 November 15
 October 31 March 15 June 15 June 15  September 15 September 15 December 15
 September 30  February 15 July 15  May 15  August 15 October 15 January 15
 August 31  January 15 August 15  April 15  July 15 November 15 February 15
 July 31  December 15 September 15  March 15  June 15 December 15 March 15
 June 30  November 15 October 15  February 15   May 15 January 15 April 15
 May 31  October 15 November 15  January 15  April 15 February 15 May 15
 April 30  September 15 December 15  December 15  March 15 March 15 June 15
 March 31  August 15 January 15  November 15  February 15  April 15 July 15
February 28/29 July 15 February 15 October 15 January 15   May 15 August 15
January 31 June 15 March 15 September 15 December 15  June 15 September 15
             

If a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.  The table above does not reflect the additional day.

Additional information:

Page Last Reviewed or Updated: 13-Dec-2016