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

Trusts other than section 401(a) or 408(a) trusts

Section 401(a) or 408(a) trusts
Initial due date

Extended due date

Initial due date Extended due date
December 31  May 15 November 15 April 15 October 15
November 30 April 15 October 15 March 15 September 15
October 31 March 15  September 15 February 15 August 15
September 30 February 15 August 15 January 15 July 15
August 31 January 15 July 15 December 15 June 15
July 31 December 15 June 15 November 15 May 15
June 30 November 15 May 15 October 15 April 15
May 31 October 15 April 15 September 15 March 15
April 30 September 15 March 15 August 15 February 15
March 31 August 15 February 15 July 15 January 15
February 28/29 July 15 January 15 June 15 December 15
January 31 June 15 December 15 May 15 November 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: