I 

113TH CONGRESS 

1ST SESSION H. R. 901 

To amend the Internal Revenue Code of 1986 to provide for the logical 

flow of return information between partnerships, corporations, trusts, 

estates, and individuals to better enable each party to submit timely, 

accurate returns and reduce the need for extended and amended returns, 

to provide for modified due dates by regulation, and to conform the 

automatic corporate extension period to longstanding regulatory rule. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 28, 2013 

Ms. JENKINS introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

for the logical flow of return information between partnerships, corporations, trusts, estates, and individuals 

to better enable each party to submit timely, accurate 

returns and reduce the need for extended and amended 

returns, to provide for modified due dates by regulation, 

and to conform the automatic corporate extension period 

to longstanding regulatory rule. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE; REFERENCE. 

2 (a) SHORT TITLE.—This Act may be cited as the 

3 ‘‘Tax Return Due Date Simplification and Modernization 

4 Act of 2013’’. 

5 (b) REFERENCE.—Except as otherwise expressly pro6 vided, whenever in this Act an amendment or repeal is 

7 expressed in terms of an amendment to, or repeal of, a 

8 section or other provision, the reference shall be consid9 ered to be made to a section or other provision of the In10 ternal Revenue Code of 1986. 

11 SEC. 2. NEW DUE DATE FOR PARTNERSHIP FORM 1065, S 

12 CORPORATION FORM 1120S, AND C CORPORA13 TION FORM 1120. 

14 (a) PARTNERSHIPS.— 

15 (1) IN GENERAL.—Section 6072 is amended by 

16 adding at the end the following new subsection: 

17 ‘‘(f) RETURNS OF PARTNERSHIPS.—Returns of part18 nerships under section 6031 made on the basis of the cal19 endar year shall be filed on or before the 15th day of 

20 March following the close of the calendar year, and such 

21 returns made on the basis of a fiscal year shall be filed 

22 on or before the 15th day of the third month following 

23 the close of the fiscal year.’’. 

24 (2) CONFORMING AMENDMENT.—Section 

25 6072(a) is amended by striking ‘‘6017, or 6031’’ 

26 and inserting ‘‘or 6017’’. 


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1 (b) S CORPORATIONS.— 

2 (1) IN GENERAL.—So much of subsection (b) of 

3 section 6072 as precedes the second sentence thereof 

4 is amended to read as follows: 

5 ‘‘(b) RETURNS OF CERTAIN CORPORATIONS.—Re6 turns of S corporations under sections 6012 and 6037 

7 made on the basis of the calendar year shall be filed on 

8 or before the 31st day of March following the close of the 

9 calendar year, and such returns made on the basis of a 

10 fiscal year shall be filed on or before the last day of the 

11 third month following the close of the fiscal year.’’. 

12 (2) CONFORMING AMENDMENTS.— 

13 (A) Section 1362(b) is amended— 

14 (i) by striking ‘‘15th’’ each place it 

15 appears and inserting ‘‘last’’, 

(ii) by striking ‘‘21 16 ⁄2’’ each place it ap17 pears and inserting ‘‘3’’, and 

18 (iii) by striking ‘‘2 months and 15 

19 days’’ in paragraph (4) and inserting ‘‘3 

20 months’’. 

21 (B) Section 1362(d)(1)(C)(i) is amended 

22 by striking ‘‘15th’’ and inserting ‘‘last’’. 

23 (C) Section 1362(d)(1)(C)(ii) is amended 

24 by striking ‘‘such 15th day’’ and inserting ‘‘the 

25 last day of the 3d month thereof’’. 


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1 (c) CONFORMING AMENDMENTS RELATING TO C 

2 CORPORATIONS.— 

3 (1) Section 170(a)(2)(B) is amended by strik4 ing ‘‘third month’’ and inserting ‘‘4th month’’. 

5 (2) Section 563 is amended by striking ‘‘third 

6 month’’ each place it appears and inserting ‘‘4th 

7 month’’. 

8 (3) Section 1354(d)(1)(B)(i) is amended by 

9 striking ‘‘3d month’’ and inserting ‘‘4th month’’. 

10 (4) Subsection (a) and (c) of section 6167 are 

11 each amended by striking ‘‘third month’’ and insert12 ing ‘‘4th month’’. 

13 (5) Section 6425(a)(1) is amended by striking 

14 ‘‘third month’’ and inserting ‘‘4th month’’. 

15 (6) Subsections (b)(2)(A), (g)(3), and (h)(1) of 

16 section 6655 are each amended by striking ‘‘3rd 

17 month’’ and inserting ‘‘4th month’’. 

18 (d) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to returns for taxable years begin20 ning after December 31, 2013. 

21 SEC. 3. MODIFICATION OF DUE DATES BY REGULATION. 

22 In the case of returns for taxable years beginning 

23 after December 31, 2013, the Secretary of the Treasury 

24 or the Secretary’s delegate shall modify appropriate regu25 lations to provide as follows: 


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1 (1) The maximum extension for the returns of 

2 partnerships filing Form 1065 shall be a 6-month 

3 period ending after the date prescribed for filing the 

4 return. 

5 (2) The maximum extension for the returns of 

trusts and estates filing Form 1041 shall be a 51 6 ⁄2- 

7 month period ending after the date prescribed for 

8 filing the return. 

9 (3) The maximum extension for the returns of 

10 employee benefit plans filing Form 5500 shall be an 

automatic 31 11 ⁄2-month period ending after the date 

12 prescribed for filing the return. 

13 (4) The maximum extension for the Forms 990 

14 (series) returns of organizations exempt from income 

15 tax filing shall be an automatic 6-month period end16 ing after the date prescribed for filing the return. 

17 (5) The maximum extension for the returns of 

18 organizations exempt from income tax filing that are 

19 required to file Form 4720 returns of excise taxes 

20 shall be an automatic 6-month period ending after 

21 the date prescribed for filing the return. 

22 (6) The maximum extension for the returns of 

23 trusts required to file Form 5227 shall be an auto24 matic 6-month period ending after the date pre25 scribed for filing the return. 


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1 (7) The maximum extension for the returns of 

2 Black Lung Benefit Trusts required to file Form 

3 6069 for excise taxes shall be an automatic 6- 

4 month period ending after the date prescribed for 

5 filing the return. 

6 (8) The maximum extension for a taxpayer re7 quired to file Form 8870 shall be an automatic 6- 

8 month period ending after the date prescribed for 

9 filing the return. 

10 (9) The due date of Form 3520–A, Annual In11 formation Return of a Foreign Trust with a U.S. 

12 Owner, shall be the 15th day of the fourth month 

13 after the close of the trust’s tax year with a max14 imum extension of a 6-month period ending after the 

15 date prescribed for filing the return. 

16 (10) The due date of Form TD F 90–22.1 (re17 lating to Report of Foreign Bank and Financial Ac18 counts) shall be April 15 with a maximum extension 

19 for a 6-month period ending on October 15 and with 

20 provision for an extension under rules similar to the 

21 rules in Treas. Reg. section 1.6081–5. For any tax22 payer required to file such Form for the first time, 

23 any penalty for failure to timely request for, or file, 

24 an extension, may be waived by the Secretary. 


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1 (11) Taxpayers filing Form 3520, Annual Re2 turn to Report Transactions with Foreign Trusts 

3 and Receipt of Certain Foreign Gifts, shall be al4 lowed to extend Form 3520 separately from the in5 come tax return of the owner for an automatic 6- 

6 month period ending after the date prescribed for 

7 filing the owner’s return. 

8 SEC. 4. CORPORATIONS PERMITTED STATUTORY AUTO9 MATIC 6-MONTH EXTENSION OF INCOME TAX 

10 RETURNS. 

11 (a) IN GENERAL.—Section 6081(b) is amended by 

12 striking ‘‘3 months’’ and inserting ‘‘6 months’’. 

13 (b) EFFECTIVE DATE.—The amendment made by 

14 this section shall apply to returns for taxable years begin15 ning after December 31, 2013. 

Æ 


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