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 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 2013’’. 
(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 
section 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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(1) The maximum extension for the returns of 
partnerships filing Form 1065 shall be a 6-month 
period ending after the date prescribed for filing the 
return. 
(2) The maximum extension for the returns of 
trusts and estates filing Form 1041 shall be a 51⁄2- 
month period ending after the date prescribed for 
filing the return. 
(3) The maximum extension for the returns of 
employee benefit plans filing Form 5500 shall be an 
automatic 31⁄2-month period ending after the date 
prescribed for filing the return. 
(4) The maximum extension for the Forms 990 
(series) returns of organizations exempt from income 
tax filing shall be an automatic 6-month period end-
ing after the date prescribed for filing the return. 
(5) The maximum extension for the returns of 
organizations exempt from income tax filing that are 
required to file Form 4720 returns of excise taxes 
shall be an automatic 6-month period ending after 
the date prescribed for filing the return. 
(6) The maximum extension for the returns of 
trusts required to file Form 5227 shall be an auto-
matic 6-month period ending after the date pre-
scribed for filing the return. 
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(7) The maximum extension for the returns of 
Black Lung Benefit Trusts required to file Form 
6069 for excise taxes shall be an automatic 6- 
month period ending after the date prescribed for 
filing the return. 
(8) The maximum extension for a taxpayer re-
quired to file Form 8870 shall be an automatic 6- 
month period ending after the date prescribed for 
filing the return. 
(9) The due date of Form 3520–A, Annual In-
formation Return of a Foreign Trust with a U.S. 
Owner, shall be the 15th day of the fourth month 
after the close of the trust’s tax year with a max-
imum extension of a 6-month period ending after the 
date prescribed for filing the return. 
(10) The due date of Form TD F 90–22.1 (re-
lating to Report of Foreign Bank and Financial Ac-
counts) shall be April 15 with a maximum extension 
for a 6-month period ending on October 15 and with 
provision for an extension under rules similar to the 
rules in Treas. Reg. section 1.6081–5. For any tax-
payer required to file such Form for the first time, 
any penalty for failure to timely request for, or file, 
an extension, may be waived by the Secretary. 
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(11) Taxpayers filing Form 3520, Annual Re-
turn to Report Transactions with Foreign Trusts 
and Receipt of Certain Foreign Gifts, shall be al-
lowed to extend Form 3520 separately from the in-
come tax return of the owner for an automatic 6- 
month period ending after the date prescribed for 
filing the owner’s return. 
SEC. 4. CORPORATIONS PERMITTED STATUTORY AUTO-
MATIC 6-MONTH EXTENSION OF INCOME TAX 
RETURNS. 
(a) IN GENERAL.—Section 6081(b) is amended by 
striking ‘‘3 months’’ and inserting ‘‘6 months’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to returns for taxable years begin-
ning after December 31, 2013. 
Æ 
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