I 

112TH CONGRESS 

1ST SESSION H. R. 2382 

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 

JUNE 24, 2011 

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 2011’’. 

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 6072 as precedes the second sentence thereof is 

4 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 DATES.— 

19 (1) IN GENERAL.—Except as provided in para20 graph (2), the amendments made by this section 

21 shall apply to returns for taxable years beginning 

22 after December 31, 2011. 

23 (2) DELAYED DATE FOR C CORPORATIONS

24 WITH FISCAL YEARS ENDING ON JUNE 30.—In the 

25 case of any C corporation with a fiscal year ending 


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1 on June 30, the amendments made by this section 

2 shall apply to taxable years beginning after Decem3 ber 31, 2021. 

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

5 In the case of returns for taxable years beginning 

6 after December 31, 2011, the Secretary of the Treasury 

7 or the Secretary’s delegate shall modify appropriate regu8 lations to provide as follows: 

9 (1) The maximum extension for the returns of 

10 partnerships filing Form 1065 shall be a 6-month 

11 period ending on September 15 for calendar year 

12 taxpayers. 

13 (2) The maximum extension for the returns of 

trusts filing Form 1041 shall be a 51 14 ⁄2-month period 

15 ending on September 30 for calendar year taxpayers. 

16 (3) The maximum extension for the returns of 

17 employee benefit plans filing Form 5500 shall be an 

automatic 31 18 ⁄2-month period ending on November 15 

19 for calendar year taxpayers. 

20 (4) The maximum extension for the returns of 

21 organizations exempt from income tax filing Form 

22 990 shall be an automatic 6-month period ending on 

23 November 15 for calendar year filers. 

24 (5) The due date of Form 3520–A (relating to 

25 the Annual Information Return of Foreign Trust 


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1 with a United States Owner) for calendar year filers 

2 shall be April 15 with a maximum extension for a 

3 6-month period ending on October 15. 

4 (6) The due date of Form TD F 90–22.1 (re5 lating to Report of Foreign Bank and Financial Ac6 counts) shall be April 15 with a maximum extension 

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

8 provision for an extension under rules similar to the 

9 rules in Treas. Reg. section 1.6081–5. For any tax10 payer required to file such Form for the first time, 

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

12 an extension, may be waived by the Secretary. 

13 SEC. 4. CORPORATIONS PERMITTED STATUTORY AUTO14 MATIC 6-MONTH EXTENSION OF INCOME TAX 

15 RETURNS. 

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

17 striking ‘‘3 months’’ and inserting ‘‘6 months (7 months 

18 in the case of a C corporation described in section 2(d)(2) 

19 of the Tax Return Due Date Simplification and Mod20 ernization Act of 2011)’’. 

21 (b) UNIFORM RULE AFTER CERTAIN C CORPORA22 TIONS ARE SUBJECT TO GENERAL FILING RULES.—Sec23 tion 6081(b), as amended by subsection (a), is amended 

24 by striking ‘‘6 months (7 months in the case of a C cor25 poration described in section 2(d)(2) of the Tax Return 


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1 Due Date Simplification and Modernization Act of 2011)’’ 

2 and inserting ‘‘6 months’’. 

3 (c) CONFORMING AMENDMENTS.— 

4 (1) Section 6081(a) is amended by inserting 

5 ‘‘or C corporations that are described in section 

6 2(d)(2) of the Tax Return Due Date Simplification 

7 and Modernization Act of 2011’’ after ‘‘abroad’’. 

8 (2) Section 6081(a), as amended by paragraph 

9 (1) is amended by striking ‘‘or C corporations that 

10 are described in section 2(d)(2) of the Tax Return 

11 Due Date Simplification and Modernization Act of 

12 2011’’ after ‘‘abroad’’. 

13 (d) EFFECTIVE DATES.— 

14 (1) IN GENERAL.—The amendments made by 

15 subsections (a) and (c)(1) shall apply to returns for 

16 taxable years beginning after December 31, 2011. 

17 (2) UNIFORM RULE.—The amendments made 

18 by subsections (b) and (c)(2) shall apply to returns 

19 for taxable years beginning after December 31, 

20 2021. 

Æ 


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