TAX NEWS - DECEMber 2009

Return Due Dates for Exempt Organizations: Excise Tax Returns (Forms 4720 and 6069)

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     Initial return     First extended    Second extended
of tax year         due date            due date             due date

December 31       May 15            August 15          November 15
November 30       April 15              July 15              October 15
October 31         March 15             June 15          September 15
September 30   February 15          May 15             August 15
August 31          January 15           April 15               July 15
July 31            December 15         March 15             June 15
June 30           November 15       February 15           May 15
May 31             October 15         January 15             April 15
April 30          September 15      December 15         March 15
March 31           August 15         November 15       February 15
February 28/29     July 15            October 15          January 15
January 31           June 15         September 15      December 15



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.

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.