[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 405-406]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6072-1  Time for filing returns of individuals, estates, and trusts.

    (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

[[Page 406]]

the decedent's death that is filed in accordance with Sec.  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 Sec.  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]