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 part-
nerships, 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE; REFERENCE. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Tax Return Due Date Simplification and Modernization 
Act of 2011’’. 
(b) REFERENCE.—Except as otherwise expressly pro-
vided, whenever in this Act an amendment or repeal is 
expressed in terms of an amendment to, or repeal of, a 
section or other provision, the reference shall be consid-
ered to be made to a section or other provision of the In-
ternal Revenue Code of 1986. 
SEC. 2. NEW DUE DATE FOR PARTNERSHIP FORM 1065, S 
CORPORATION FORM 1120S, AND C CORPORA-
TION FORM 1120. 
(a) PARTNERSHIPS.— 
(1) IN GENERAL.—Section 6072 is amended by 
adding at the end the following new subsection: 
‘‘(f) RETURNS OF PARTNERSHIPS.—Returns of part-
nerships under section 6031 made on the basis of the cal-
endar 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.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
6072(a) is amended by striking ‘‘6017, or 6031’’ 
and inserting ‘‘or 6017’’. 
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(b) S CORPORATIONS.— 
(1) IN GENERAL.—So much of subsection (b) of 
6072 as precedes the second sentence thereof is 
amended to read as follows: 
‘‘(b) RETURNS OF CERTAIN CORPORATIONS.—Re-
turns of S corporations under sections 6012 and 6037 
made on the basis of the calendar year shall be filed on 
or before the 31st 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 last day of the 
third month following the close of the fiscal year.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 1362(b) is amended— 
(i) by striking ‘‘15th’’ each place it 
appears and inserting ‘‘last’’, 
(ii) by striking ‘‘21⁄2’’ each place it ap-
pears and inserting ‘‘3’’, and 
(iii) by striking ‘‘2 months and 15 
days’’ in paragraph (4) and inserting ‘‘3 
months’’. 
(B) Section 1362(d)(1)(C)(i) is amended 
by striking ‘‘15th’’ and inserting ‘‘last’’. 
(C) Section 1362(d)(1)(C)(ii) is amended 
by striking ‘‘such 15th day’’ and inserting ‘‘the 
last day of the 3d month thereof’’. 
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(c) CONFORMING AMENDMENTS RELATING
TO C 
CORPORATIONS.— 
(1) Section 170(a)(2)(B) is amended by strik-
ing ‘‘third month’’ and inserting ‘‘4th month’’. 
(2) Section 563 is amended by striking ‘‘third 
month’’ each place it appears and inserting ‘‘4th 
month’’. 
(3) Section 1354(d)(1)(B)(i) is amended by 
striking ‘‘3d month’’ and inserting ‘‘4th month’’. 
(4) Subsection (a) and (c) of section 6167 are 
each amended by striking ‘‘third month’’ and insert-
ing ‘‘4th month’’. 
(5) Section 6425(a)(1) is amended by striking 
‘‘third month’’ and inserting ‘‘4th month’’. 
(6) Subsections (b)(2)(A), (g)(3), and (h)(1) of 
section 6655 are each amended by striking ‘‘3rd 
month’’ and inserting ‘‘4th month’’. 
(d) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to returns for taxable years beginning 
after December 31, 2011. 
(2) DELAYED
DATE
FOR
C
CORPORATIONS 
WITH FISCAL YEARS ENDING ON JUNE 30.—In the 
case of any C corporation with a fiscal year ending 
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on June 30, the amendments made by this section 
shall apply to taxable years beginning after Decem-
ber 31, 2021. 
SEC. 3. MODIFICATION OF DUE DATES BY REGULATION. 
In the case of returns for taxable years beginning 
after December 31, 2011, the Secretary of the Treasury 
or the Secretary’s delegate shall modify appropriate regu-
lations to provide as follows: 
(1) The maximum extension for the returns of 
partnerships filing Form 1065 shall be a 6-month 
period ending on September 15 for calendar year 
taxpayers. 
(2) The maximum extension for the returns of 
trusts filing Form 1041 shall be a 51⁄2-month period 
ending on September 30 for calendar year taxpayers. 
(3) The maximum extension for the returns of 
employee benefit plans filing Form 5500 shall be an 
automatic 31⁄2-month period ending on November 15 
for calendar year taxpayers. 
(4) The maximum extension for the returns of 
organizations exempt from income tax filing Form 
990 shall be an automatic 6-month period ending on 
November 15 for calendar year filers. 
(5) The due date of Form 3520–A (relating to 
the Annual Information Return of Foreign Trust 
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