Sec. 53.6071-1 Time for filing returns.
(a) General rule.
Except as otherwise provided in this section, a return required by section 53.6011-1 shall be filed at the time the private foundation or trust described in section 4947(a)(2) is required to file its annual information or tax return under section 6033 or 6012 (as may be applicable).
(b) Exception.
The Form 4720 of a person whose taxable year ends on a date other than that on which the taxable year of the foundation or trust ends shall be filed on or before the 15th day of the fifth month following the close of such person's taxable year.
(c) Form 5227.
A Form 5227 required to be filed by paragraph (d) of section 53.6011-1 for a trust described in section 4947(a) shall be filed on or before the 15th day of the fourth month following the close of the trust's taxable year.
(d) Taxes related to black lung benefit trusts.
Forms 990-BL and 6069 shall be filed on or before the 15th day of the fifth month following the close of the filer's taxable year.
(e) Taxes related to political expenditures of organizations described in section 501(c)(3) of the Internal Revenue Code.
A Form 4720 required to be filed by section 53.6011-1(b) for an organization liable for tax imposed by section 4955(a) must be filed by the unextended due date for filing its annual information return under section 6033 or, if the organization is exempt from filing, the date the organization would be required to file an annual information return if it was not exempt from filing. The Form 4720 of a person whose taxable year ends on a date other than that on which the taxable year of the organization described in section 501(c)(3) ends must be filed on or before the 15th day of the fifth month following the close of the person's taxable year.
(f) Taxes imposed on excess benefit transactions engaged in by organizations described in sections 501(c)(3) (Except private foundations) and 501(c)(4)
(1) General rule.
A Form 4720 required by section 53.6011-1(b) for a disqualified person or organization manager liable for tax imposed by section 4958(a) shall be filed by that person on or before the 15th day of the fifth month following the close of such person's taxable year.
(2) Special rule for taxable years ending after September 13, 1995, and on or before July 30, 1996.
A Form 4720 required by section 53.6011-1(b) for a disqualified person or organization manager liable for tax imposed by section 4958(a) on an excess benefit transaction occurring in such person's taxable year ending after September 13, 1995, and on or before July 30, 1996, is due on or before December 15, 1996.
(g) Taxes imposed with respect to prohibited tax shelter transactions to which tax-exempt entities are parties
(1) Returns by certain tax-exempt entities.
A Form 4720, “Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code,” required by § 53.6011-1(b) for a tax-exempt entity described in section 4965(c)(1), (c)(2) or (c)(3) that is a party to a prohibited tax shelter transaction and is liable for tax imposed by section 4965(a)(1) shall be filed on or before the due date (not including extensions) for filing the tax-exempt entity's annual information return under section 6033(a)(1). If the tax-exempt entity is not required to file an annual information return under section 6033(a)(1), the Form 4720 shall be filed on or before the 15th day of the fifth month after the end of the tax-exempt entity's taxable year or, if the entity has not established a taxable year for Federal income tax purposes, the entity's annual accounting period.
(2) Returns by entity managers of tax-exempt entities described in section 4965(c)(1), (c)(2) or (c)(3).
A Form 4720, required by § 53.6011-1(b) for an entity manager of a tax-exempt entity described in section 4965(c)(1), (c)(2) or (c)(3) who is liable for tax imposed by section 4965(a)(2) shall be filed on or before the 15th day of the fifth month following the close of the entity manager's taxable year during which the entity entered into the prohibited tax shelter transaction.
(3) Transition rule.
A Form 4720, for a section 4965 tax that was due on or before October 4, 2007, will be deemed to have been filed on the due date if it was filed by October 4, 2007, and if all section 4965 taxes required to be reported on that Form 4720 were paid by October 4, 2007.
(h) Taxes on failures by charitable hospital organizations to satisfy the community health needs assessment requirements of section 501(r)(3).
A hospital organization (as defined in § 1.501(r)-1(b)(18)) liable for tax imposed by section 4959 must file a Form 4720 as required by § 53.6011-1(b), on or before the 15th day of the fifth month after the end of the hospital organization's taxable year for which it failed to meet the requirements of section 501(r)(3).
(i) Taxes under section 4960, 4966, 4967, or 4968. A person (including a governmental entity) required by §53.6011-1(b) to file a return for a tax imposed by section 4960(a), 4966(a), 4967(a), or 4968(a) in a taxable year must file the Form 4720 on or before the 15th day of the fifth month after the end ofthe person’s taxable year (or, if the person has not established a taxable year for Federal income tax purposes, the person’s annual accounting period).
(j) Effective/applicability date
(1) Paragraph (g) of this section applies on and after July 6, 2007.
(2) Paragraph (h) of this section applies on and after August 15, 2013.
(3) Paragraph (i) of this section applies on and after April 9, 2019.
[T.D. 7368, 40 FR 29843, July 16, 1975, as amended by T.D. 7407, 41 FR 9322, Mar. 4, 1976; T.D. 7838, 47 FR 44249, Oct. 7, 1982; T.D. 8628, 60 FR 62209-62213, Dec. 5, 1995; T.D. 8736, 62 FR 52256-52257, Oct. 7, 1997; T.D. 9334, 72 FR 36871-36873, July 6, 2007; T.D. 9492, 75 FR 38700-38710, July 6, 2010, corrected at 75 FR 46844, Aug. 4, 2010; amended by T.D. 9629, 78 FR 49681-49682, Aug. 15, 2013; T.D. 9708, 79 FR 78953-79016, Dec. 31, 2014; amended by T.D. 9855, 84 FR 14008-14009, Apr. 9, 2019.]
