SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6032, 6061 of this title.

§ 6063. Signing of partnership returns

The return of a partnership made under section 6031 shall be signed by any one of the partners. The fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership. (Aug. 16, 1954, ch. 736, 68A Stat. 748.)

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 6061 of this title.

§ 6064. Signature presumed authentic

The fact that an individual's name is signed to a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by him.

(Aug. 16, 1954, ch. 736, 68A Stat. 749.)

§ 6065. Verification of returns

Except as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall contain or be verified by a written declaration that it is made under the penalties of perjury.

(Aug. 16, 1954, ch. 736, 68A Stat. 749; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(a)(6), (b)(13)(A), 90 Stat. 1824, 1834.)

REFERENCES IN TEXT

The internal revenue laws, referred to in text, are classified generally to this title.

AMENDMENTS

1976-Pub. L. 94-455, § 1906(a)(6), struck out provisions relating to the authority of the Secretary or his delegate to require that any return, statement, or other document to be made under provision of the internal revenue laws or regulations shall be verified by an oath.

Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary".

EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1906(a)(6) of Pub. L. 94-455 effective on the first day of the first month which begins more than ninety days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of this title.

CROSS REFERENCES

Fraud and false statements, punishment for, see section 7206 of this title. Individuals

Declaration of estimated income tax by, see sec

tion 6015 of this title.

Income tax of, see section 6012 of this title.

Joint income tax by husband and wife, see section 6013 of this title.

Perjury, punishment for, see section 1621 of Title 18, Crimes and Criminal Procedure.

Subornation of perjury, punishment for, see section 1622 of Title 18.

1980-Pub. L. 96-223, title I, § 101(c)(1)(B), Apr. 2, 1980, 94 Stat. 250, added item 6076. 1976-Pub. 94-455.

L.

title

XIX, § 1904(b)(10)(A)(iii)(II), Oct. 4, 1976, 90 Stat. 1817, struck out item 6076 "Time for filing interest equalization tax returns".

1968-Pub. L. 90-364, title I, § 103(e)(8), June 28, 1968, 82 Stat. 264, struck out item 6074 "Time for filing declarations of estimated income tax by corporations."

1964-Pub. L. 88-563, § 3(d), Sept. 2, 1964, 78 Stat. 845, inserted item 6076.

§ 6071. Time for filing returns and other documents

(a) General rule

When not otherwise provided for by this title, the Secretary shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations.

(b) Special taxes

For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5142.

(Aug. 16, 1954, ch. 736, 68A Stat. 749; Sept. 2, 1958, Pub. L. 85-859, title II, § 204(1), 72 Stat. 1428; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834.)

AMENDMENTS

1976-Subsec. (a). Pub. L. 94-455 struck out "or his delegate" following "Secretary". 1958-Subsec. (b). Pub. L. 85-859 inserted a reference to section 5142 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

CROSS REFERENCES

Extension of time for filing any return, declaration or other document, see section 6081 of this title. Income tax returns generally, see section 6012 et seq. of this title.

Information returns generally, see section 6031 et seq. of this title.

Time and place for paying tax shown on returns, see section 6151 of this title.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 3302 of this title.

§ 6072. Time for filing income tax returns

(a) General rule

In the case of returns under section 6012, 6013, 6017, or 6031 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section.

(b) Returns of corporations

Returns of corporations under section 6012 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year. Returns required for a taxable year by section 6011(e)(2) (relating to returns of a DISC) shall be filed on or before the fifteenth day of the ninth month following the close of the taxable year.

(c) Returns by certain nonresident alien individuals and foreign corporations

Returns made by nonresident alien individuals (other than those whose wages are subject to withholding under chapter 24) and foreign corporations (other than those having an office or place of business in the United States) under section 6012 on the basis of a calendar year shall be filed on or before the 15th day of June following the close of the calendar year and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the 6th month following the close of the fiscal year.

(d) Returns of cooperative associations

In the case of an income tax return of—

(1) an exempt cooperative association described in section 1381(a)(1), or

(2) an organization described in section 1381(a)(2) which is under an obligation to pay patronage dividends (as defined in section 1388(a)) 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,

a return made on the basis of a calendar year shall be filed on or before the 15th day of September following the close of the calendar year, and a return made on the basis of a fiscal year shall be filed on or before the 15th day of the 9th month following the close of the fiscal year.

(e) Organizations exempt from taxation under section 501(a)

In the case of an income tax return of an organization exempt from taxation under section 501(a) (other than an employees' trust described in section 401(a)), a return shall be filed on or before the 15th day of the 5th month following the close of the taxable year.

(Aug. 16, 1954, ch. 736, 68A Stat. 749; Oct. 16, 1962, Pub. L. 87-834, § 17(b)(3), 76 Stat. 1051; Dec. 10, 1971, Pub. L. 92-178, title V, § 504(b), 85 Stat. 551; Oct. 4, 1976, Pub. L. 94-455, title X, § 1053(d)(3), title XIX, § 1906(b)(13)(A), 90 Stat. 1649, 1834; Nov. 10, 1978, Pub. L. 95-628, § 6(a), 92 Stat. 3630.)

AMENDMENTS

1978-Subsec. (e). Pub. L. 95-628 added subsec. (e). 1976-Subsec. (e). Pub. L. 94-455, § 1053(d)(3), struck out subsec. (e), which related to income tax due dates postponed in the case of China Trade Act corporations.

Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary”.

1971-Subsec. (b). Pub. L. 92-178 required returns of a DISC to be filed on or before the fifteenth day of the ninth month following the close of the taxable year.

1962-Subsec. (d). Pub. L. 87-834 substituted provisions relating to returns by an exempt cooperative association described in section 1381(a)(1), or by an organization described in section 1381(a)(2) which is under an obligation to pay patronage dividends 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 for provisions which related to returns of exempt cooperative associations taxable under the provisions of section 522.

EFFECTIVE DATE OF 1978 AMENDMENT

Section 6(b) of Pub. L. 95-628 provided that: "The amendment made by subsection (a) [adding subsec. (e) of this section] shall apply to returns for taxable years beginning after the date of the enactment of this Act [Nov. 10, 1978]."

EFFECTIVE Date of 1976 AMENDMENT

Repeal of subsec. (e) by section 1053(d)(3) of Pub. L. 94-455 applicable with respect to taxable years beginning after Dec. 31, 1977, see section 1053(e) of Pub. L. 94-455 set out as a note under section 116 of this title.

EFFECTIVE DATE OF 1971 AMENDMENT

Amendment of subsec. (b) by Pub. L. 92-178 applicable with respect to taxable years ending after Dec. 31, 1971, except that a corporation may not be a DISC for any taxable year beginning before Jan. 1, 1972, see section 507 of Pub. L. 92-178, set out as an Effective Date note under section 991 of this title.

EFFECTIVE DATE OF 1962 AMENDMENT Amendment of subsec. (d) by Pub. L. 87-834 applicable, except as otherwise provided, to taxable years of organizations described in section 1381(a) of this title beginning after Dec. 31, 1962, see section 17(c) of Pub. L. 87-834, set out as an Effective Date note under section 1381 of this title.

FILING OF INCOME TAX RETURNS for 1958 BY LIFE INSURANCE COMPANIES

Pub. L. 86-69, § 3(i), June 25, 1959, 73 Stat. 140, required every life insurance company subject to the tax imposed by section 802(a) of this title to make a return after June 25, 1959, and on or before September 15, 1959, which return was to constitute the return for such taxable year for all purposes of this title, and no return filed pursuant to section 801 et seq. of this title, relating to life insurance companies, on or before June 25, 1959, was to be considered for any such purposes as a return for such taxable year.

CROSS REFERENCES

Automatic extension of time for filing corporation income tax returns, see section 6081 of this title.

Extension of time for filing returns, see section 6081 of this title.

Income tax returns

Corporations required to file, see section 6012 of this title.

Estate having gross income of $600 or more required to file, see section 6012 of this title. Estate or trust of which beneficiary is a nonresident alien required to file, see section 6012 of this title.

Individuals required to file, see section 6012 of this title.

Joint returns by husband and wife permitted, see section 6013 of this title.

Trust having gross income of $600 or over, required to file, see section 6012 of this title.

§ 6073. Time for filing declarations of estimated income tax by individuals

(a) Individuals other than farmers or fishermen

Declarations of estimated tax required by section 6015 from individuals regarded as neither farmers nor fishermen for the purpose of that section shall be filed on or before April 15 of the taxable year, except that if the requirements of section 6015 are first met

(1) After April 1 and before June 2 of the taxable year, the declaration shall be filed on or before June 15 of the taxable year, or

(2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year, or

(3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding taxable year. In the case of a nonresident alien described in section 6072(c), the requirements of section 6015 shall be deemed to be first met no earlier than after April 1 and before June 2 of the taxable year.

(b) Farmers or fishermen

Declarations of estimated tax required by section 6015 from any individual

(1) whose estimated gross income from farming or fishing (including oyster farming) for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year, or

(2) whose gross income from farming or fishing (including oyster farming) shown on the return of the individual for the preceding taxable year is at least two-thirds of the total gross income from all sources shown on such return,

may, in lieu of the time prescribed in subsection (a), be filed at any time on or before January 15 of the taxable year succeeding the taxable year. (c) Amendment

An amendment of a declaration may be filed in any interval between installment dates prescribed for that taxable year, but only one amendment may be filed in each such interval. (d) Short taxable years

The application of this section to taxable years of less than 12 months shall be in accord

ance with regulations prescribed by the Secretary.

(e) Fiscal years

In the application of this section to the case of a taxable year beginning on any date other than January 1, there shall be substituted, for the months specified in this section, the months which correspond thereto.

(f) Termination

This section shall not apply to any taxable year beginning after December 31, 1982. (Aug. 16, 1954, ch. 736, 68A Stat. 750; Sept. 25, 1962, Pub. L. 87-682, § 1(a)(2), (b), (c), 76 Stat. 575; Oct. 4, 1976, Pub. L. 94-455, title X, § 1012(c), title XIX, § 1906(b)(13)(A), 90 Stat. 1614, 1834; Nov. 10, 1978, Pub. L. 95-628, § 7(a), 92 Stat. 3630; Sept. 3, 1982, Pub. L. 97-248, title III, § 328(b)(2), 96 Stat. 618.)

AMENDMENTS

1982-Subsec. (f). Pub. L. 97-248 added subsec. (f). 1978-Subsec. (b). Pub. L. 95-628 designated existing provisions as par. (1) and added par. (2).

1976-Subsec. (a). Pub. L. 94-455, § 1012(c), added provision that in the case of a nonresident alien described in section 6072(c), the requirements of section 6015 shall be deemed to be first met no earlier than after Apr. 1 and before June 2 of the taxable year.

Subsec. (d). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary".

1962-Subsec. (a). Pub. L. 87-682, § 1(b), (c), substituted "individuals regarded as neither farmers nor fishermen" for "individuals not regarded as farmers" in the text, and inserted "or Fishermen" in the catchline.

Subsec. (b). Pub. L. 87-682, § 1(a)(2), (c), inserted "or fishing" following "from farming" in the text, and "or Fishermen" in the catchline.

EFFECTIVE DATE OF 1982 AMENDMENT

Amendment by Pub. L. 97-248 applicable to taxable years beginning after Dec. 31, 1982, see section 328(c) of Pub. L. 97-248, set out as a note under section 6015 of this title.

EFFECTIVE DATE OF 1978 AMENDMENT

Section 7(b) of Pub. L. 95-628 provided that: "The amendment made by subsection (a) [amending subsec. (b) of this section] shall apply to declarations of estimated tax for taxable years beginning after the date of the enactment of this Act [Nov. 10, 1978]."

EFFECTIVE DATE OF 1976 AmendmenT Amendment of subsec. (a) by section 1012(c) of Pub. L. 94-455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1012(d) of Pub. L. 94-455, set out as a note under section 6013 of this title.

EFFECTIVE DATE OF 1962 AMENDMENT Amendment by Pub. L. 87-682 effective with respect to taxable years beginning after Dec. 31, 1962, see section 2 of Pub. L. 87-682, set out as a note under section 6015 of this title.

CROSS REFERENCES

Extension of time for filing declarations, see section 6081 of this title.

Failure by individual to pay estimated income tax. additions to tax for, see section 6654 of this title. Installment payments of estimated income tax by individuals, see section 6153 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6015, 6153, 6654 of this title.

[§ 6074. Repealed. Pub. L. 90-364, title I, § 103(a), June 28, 1968, 82 Stat. 260]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 751; Feb. 26, 1964, Pub. L. 88-272, title I, § 122(b), 78 Stat. 27, provided for the time of filing declarations of estimated income tax by corporations.

EFFECTIVE DATE OF REPEAL

Repeal effective with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90-364, set out as a note under section 6154 of this title, see section 103(f) of Pub. L. 90-364, set out as an Effective Date of 1968 Amendment note under section 6154 of this title.

§ 6075. Time for filing estate and gift tax returns

(a) Estate tax returns

Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent's death.

(b) Gift tax returns

(1) General rule

Returns made under section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year.

(2) Extension where taxpayer granted extension for filing income tax return

Any extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an extension of time granted the taxpayer for filing the return under section 6019 for such calendar year.

(3) Coordination with due date for estate tax return

Notwithstanding paragraphs (1) and (2), the time for filing the return made under section 6019 for the calendar year which inIcludes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section 6018 (relating to estate tax returns) with respect to such donor.

(Aug. 16, 1954, ch. 736, 68A Stat. 751; Dec. 31, 1970, Pub. L. 91-614, title I, §§ 101(b), 102(d)(4), 84 Stat. 1836, 1842; Oct. 4, 1976, Pub. L. 94-455, title XX, § 2008(b), 90 Stat. 1892; Dec. 29, 1979, Pub. L. 96-167, § 8(a)-(c), 93 Stat. 1277; Aug. 13, 1981, Pub. L. 97-34, title IV, § 442(d)(3), 95 Stat. 322.)

AMENDMENTS

1981-Subsec. (b). Pub. L. 97-34 substituted in par. (1) the rule for filing gift tax returns on or before the 15th day of April following the close of the calendar year for prior provision for such filing on or before, in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or, in the case of a return for the fourth calendar quarter of any calendar year, the 15th day of the fourth month following the close of the calendar quarter, redesignated former par. (3) as (2), and, as so redesignated, substituted "under section 6019 for such

calendar year" for "under section 6019 for the fourth calendar quarter of such taxable year", deleted former par. (2) setting forth special rule where gifts in a calendar quarter totalled $25,000 or less, added par. (3), and deleted par. (4) respecting application of the special rule to nonresidents not citizens of the United States.

1979-Subsec. (b)(1). Pub. L. 96-167, § 8(a), substituted "(A) in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or" for "the 15th day of the second month following the close of the calendar quarter". and added subpar. (B).

Subsec. (b)(2). Pub. L. 96-167, § 8(c), substituted "the date prescribed by paragraph (1) for filing the return for" for "the 15th day of the second month after" in provisions preceding subpar. (A), and struck out "the close of" preceding "the first subsequent" in subpar. (a) and preceding "the fourth calendar quarter" in subpar. (B).

Subsec. (b)(3), (4). Pub. L. 96-167, § 8(b), added par. (3) and redesignated former par. (3) as (4).

1976-Subsec. (b). Pub. L. 94-455 designated existing provisions as par. (1) and added pars. (2) and (3).

1970-Subsec. (a). Pub. L. 91-614, § 101(b), substituted 9 months" for "15 months".

Subsec. (b). Pub. L. 91-614, § 102(d)(4), substituted "the 15th day of the second month following the close of the calendar quarter" for "the 15th day of April following the close of the calendar year".

EFFECTIVE DATE OF 1981 AMENDMENT

Amendment by Pub. L. 97-34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97-34, set out as a note under section 2501 of this title.

EFFECTIVE DATE OF 1979 AMENDMENT

Section 8(d) of Pub. L. 96-167 provided that: "The amendments made by this section [amending this section] shall apply to returns for gifts made in calendar years ending after the date of the enactment of this Act [Dec. 29, 1979].”

EFFECTIVE DATE OF 1976 AMENDMENT

Section 2008(d)(2) of Pub. L. 94-455 provided that: "The amendment made by subsection (b) [amending subsec. (b) of this section] shall apply to gifts made after December 31, 1976."

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614, set out as a note under section 2032 of this title.

Amendment by Pub. L. 91-614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out as a note under section 2501 of this title.

CROSS REFERENCES

Estate tax return, persons required to file, see section 6018 of this title. Extension of time for filing returns, see section 6081 of this title.

Failure to produce records, penalty for, see section 7269 of this title.

Gift tax return, persons required to file, see section 6019 of this title.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 6166, 7269 of this title.

§ 6076. Time for filing return of windfall profit tax (a) General rule

Except in the case of a return required by regulations prescribed under section 4995(a)(5), each return

(1) of the tax imposed by section 4986 (relating to windfall profit tax) for any taxable period (within the meaning of section 4996(b)(7)), or

(2) by a person required under section 4995(a) to withhold the windfall profit tax for any taxable period,

shall be filed not later than the last day of the second month following the close of the taxable period.

(b) Cross reference

For depositary requirements applicable to the tax imposed by section 4986, see section 4995(b). (Added Pub. L. 96-223, title I, § 101(c)(1)(A), Apr. 2, 1980, 94 Stat. 250.)

PRIOR PROVISIONS

A prior section 6076, added Pub. L. 88-563, § 3(b), Sept. 2, 1964, 78 Stat. 844, and amended Pub. L. 90-59, § 4(c), July 31, 1967, 81 Stat. 155, which related to time for filing interest equalization tax returns, was repealed by Pub. L. 94-455, title XIX, § 1904(b)(10)(A)(iii)(I), Oct. 4, 1976, 90 Stat. 1817.

The Secretary may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months.

(b) Automatic extension for corporation income tax returns

An extension of 3 months for the filing of the return of income taxes imposed by subtitle A shall be allowed any corporation if, in such manner and at such time as the Secretary may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Secretary, and if such corporation pays, on or before the date prescribed for payment of the tax, the amount properly estimated as its tax; but this extension may be terminated at any time by the Secretary by mailing to the taxpayer notice of such termination at least 10 days prior to the date for termination fixed in such notice.

(c) Postponement by reason of war

For time for performing certain acts postponed by reason of war, see section 7508.

(Aug. 16, 1954, ch. 736, 68A Stat. 751; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A),

90 Stat. 1834; Sept. 3, 1982, Pub. L. 97-248, title III, § 234(b)(2)(B), 96 Stat. 503.)

AMENDMENTS

1982-Subsec. (b). Pub. L. 97-248 struck out "or the first installment thereof required under section 6152" following "the amount properly estimated as its tax". 1976-Pub. L. 94-455 struck out "or his delegate" following "Secretary" wherever appearing.

EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97-248 applicable to taxable years beginning after Dec. 31, 1982, see section 234(e) of Pub. L. 97-248, set out as a note under section 6655 of this title.