In general, an organization that is required to file Form 4720 or Form 6069 must file the return by the due date of its annual return. If an organization is not required to file an annual return, any required excise tax return is due by the fifteenth day of the fifth month after the end of the organization's tax year.
Use the table below to find the due date of penalty excise tax returns (Forms 4720 and 6069) that a tax-exempt organization must file. To use the table, you must know when your organization’s tax year ends.
|Ending date of tax year||Initial return due date||Extended due date|
|December 31||May 15||November 15|
|November 30||April 15||October 15|
|October 31||March 15||September 15|
|September 30||February 15||August 15|
|August 31||January 15||July 15|
|July 31||December 15||June 15|
|June 30||November 15||May 15|
|May 31||October 15||April 15|
|April 30||September 15||March 15|
|March 31||August 15||February 15|
|February 28/29||July 15||January 15|
|January 31||June 15||December 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.
An organization will only be allowed an extension of 6 months for a return for a tax year.