Rev. Rul. 71-202

Pursuant to the authority contained in section 6081(a) of the Internal Revenue Code of 1954, the time for filing the following returns by a charitable trust described in section 4947(a)(1) or (2) of the Code that would be required to file any of these returns on or before May 15, 1971, for taxable years beginning after December 31, 1969, is hereby extended to June 15, 1971. The returns referred to in the preceding sentence are:

Exempt organizations return, Form 990; Annual report by private foundations, Form 990-AR or equivalent;

Federal income tax return, Form 1041, U.S. Fiduciary Income Tax Return;

Federal information return, Form 1041-A, U.S. Information Return of Trust Accumulation of Charitable, etc. Amounts;

Federal information return, Form 1041-B, Charitable Remainder Trust; and,

Federal excise tax return, Form 4720, Return of Initial Excise Taxes on Private Foundations, Foundation Managers and Disqualified Persons.

The extension of time shall not be construed to be a waiver of liability for interest on any amount of tax due and unpaid as provided by law.

Requests for an additional extension of time for filing Form 1041 or Form 1041-B beyond that set forth herein, should be addressed to the Internal Revenue Service office with which the return is required to be filed. Requests for an additional extension of time for filing Forms 990, 990-AR (or equivalent report), 1041-A, and 4720, should be addressed to the Internal Revenue Service Center, 11601 Roosevelt Boulevard, Philadelphia, Pennsylvania 19155.

¹ Also released as Technical Information Release 1073, dated April 8, 1971.