§ 1.6072-2T - Time for filing returns of corporations (temporary).

§ 1.6072-2T Time for filing returns of corporations (temporary).

(a) Domestic and certain foreign corporations -

(1) In general -

(i) C corporations. Except as provided in paragraph (a)(2) of this section, the income tax return required under section 6012 of a domestic C corporation (as defined in section 1361(a)(2)) or of a foreign C corporation having an office or place of business in the United States shall be filed on or before the fifteenth day of the fourth month following the close of the taxable year.

(ii) S corporations. The income tax return required under section 6012 and 6037 of an S corporation (as defined in section 1361(a)(1)) shall be filed on or before the fifteenth day of the third month following the close of the taxable year.

(2) Exception. For taxable years beginning before January 1, 2026, the income tax return of a C corporation described in paragraph (a)(1)(i) of this section that has a taxable year that ends on June 30 shall be filed on or before the fifteenth day of the third month following the close of the taxable year. For purposes of this paragraph (a)(2), the return for a short period (within the meaning of section 443) that ends on any day in June shall be treated as the return for a taxable year that ends on June 30.

(b)-(c) [Reserved]. For further guidance, see § 1.6072-2(b) and (c).

(d) introductory text [Reserved]. For further guidance, see § 1.6072-2(d) introductory text.

(1) Section 521 associations. A farmers', fruit growers', or like association, organized and operated in compliance with the requirements of section 521 and § 1.521-1; and

(2) Section 1381 corporations. For a taxable year beginning after December 31, 1962, a corporation described in section 1381(a)(2), which is under a valid enforceable written obligation to pay patronage dividends (as defined in section 1388(a) and paragraph (a) of § 1.1388-1) in an amount equal to at least 50 percent of its net earnings from business done with or for its patrons, or which paid patronage dividends in such an amount out of the net earnings from business done with or for patrons during the most recent taxable year for which it had such net earnings. Net earnings for this purpose shall not be reduced by any taxes imposed by Subtitle A of the Code and shall not be reduced by dividends paid on capital stock or other proprietary interest.

(e)-(f) [Reserved]. For further guidance, see § 1.6072-2(e) and (f).

(g) Applicability date. This section applies to returns filed on or after July 20, 2017. Section 1.6072-2 (as contained in 26 CFR part 1, revised April 2017) applies to returns before July 20, 2017.

(h) Expiration date. The applicability of this section will expire on or before July 17, 2020.

[T.D. 9821, 82 FR 33445, July 20, 2017]