BMF Form Information (and Common IMF Forms) - Worked in Notice Review
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
FORM
TITLE
TYPE
MFT
TAX CLASS
DOC. CODE
PERIOD
DUE DATE
11-C
Special Tax Return & Application for Registry Wagering
BMF
63
4
3
Annual
Date business opens and then yearly thereafter on July 1
706
U.S. Estate Tax Return
BMF
52
5
6
9 months after date of death
706-NA
U.S Estate of nonresident not a citizen of the United States
BMF
52
5
8
9 months after Date of Death
709
U.S. Gift Tax Return
BMF
51
5
9
Calendar
15-Apr
709-NA
U.S. Gift (and Generation-Skipping Transfer) Tax Return, of a Nonresident Not a Citizen of the United States
BMF
51
5
8
Calendar
See IRM 3.14.2.6.7.1.5, Estate and Gift Tax Forms, CP 105 and CP 115, Review and Routing Instructions, for specific information.
720
U.S. Quarterly Federal Excise Tax Return
BMF
03
4
20
Quarterly
Last day of month following end of quarter
730
Tax on Wagering
BMF
64
4
13
Monthly
Last day of month following earning period
940
Employer′s Annual Federal Unemployment (FUTA) Tax Return
BMF
10
8
40
Calendar
31-Jan
941
Employer′s Quarterly Federal Tax Return
BMF (W/H and FICA)
01
1
41
Quarterly
Last day of month following end of the quarter
943
Employer′s Annual Tax Return for Agricultural Employees
BMF (W/H and FICA)
11
1
43
Calendar
31-Jan
944
Employer’s ANNUAL Federal Tax Return (annual liability less than $1000)
BMF (W/H and FICA)
14
1
17,19
Calendar
31-Jan
945
Annual Return of Withheld Federal Income Tax (from non-payroll payments on Forms 1099 and W-2G)
BMF (W/H)
16
1
97
FTD Pymt.
31-Jan
945
Annual Return of Withheld Federal Income Tax (from non-payroll payments on Forms 1099 and W-2G)
BMF (W/H)
16
1
44
Annual
31-Jan
945
Annual Return of Withheld Federal Income Tax (from non-payroll payments on Forms 1099 and W-2G)
BMF (W/H)
16
1
37
Annual
31-Jan
990
Return of Organization Exempt from Income Tax
Exempt Organization
67
4
90
Calendar or Fiscal
May 15 or 15th day of 5th month
990-PF
Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation
Exempt Organization
44
4
91
Calendar or Fiscal
May 15 or 15th day of 5th month
FORM
TITLE
TYPE
MFT
TAX CLASS
DOC. CODE
PERIOD
DUE DATE
990-T
Exempt Organization Business Income Tax Return
Exempt Organization Corporation
34
3
93
Calendar or Fiscal
April 15 or 15th day of 4th month
990-T
Exempt Organization Business Income Tax Return
Exempt Organization Domestic Addr.
34
3
93
Calendar or Fiscal
May 15 or 15th day of 5th month
990-T
Exempt Organization Business Income Tax Return
Exempt Organization Foreign Addr.
34
3
93
Calendar or Fiscal
June 15 or 15th day of 6th month
1040 (1040-A, 1040-SR, 1040-X)
Individual Income Tax Return
IMF
30
2
11, 12, 21, 22
Calendar or Fiscal
April 15 or 15th day of 4th month
1041
U.S. Fiduciary Income Tax Return
BMF
05
2
44
Calendar or Fiscal
April 15 or 15th day of 4th month
1041A
U.S. Information Return - Trust Accumulation of Charitable Amounts
Exempt Organization (Information on Charitable Amts.)
36
4
81
Calendar or Fiscal
April 15 or 15th day of 4th month
1042
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
BMF (W/H)
12
1
25
Annual
15th day of 3rd month
1065
U.S. Partnership Return of Income
BMF
06
2
65
Calendar or Fiscal
March 15 or 15th day of 3rd month
1066
U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
BMF
07
3
60
Calendar
March 15
1120
U.S. Corporation Income Tax Return
BMF
02
3
10
Calendar or Fiscal
April 15 or 15th day of 4th month for years beginning after 2015
1120
U.S. Corporation Income Tax Return
BMF
02
3
11
Calendar or Fiscal
April 15 or 15th day of 4th month for years beginning after 2015
1120-C
U.S. Income Tax Return for Cooperative Association
BMF
02
3
03
Calendar or Fiscal
August 15 or 15th day of 8th month
1120-POL
U.S. Income Tax Return of Political Organization
BMF/Exempt Organization (Exempt if 501(c) box is checked)
02
3
20
Calendar or Fiscal
April 15 or 15th day of 4th month
1120-S
U.S. Small Business Corporation Income Tax Return
BMF
02
3
16
Calendar or Fiscal
March 15 or 15th day of 3rd month
2290
Heavy Vehicle Use Tax Return
BMF
60
4
95
Period Beginning Option 1st use or 5,000 miles, then from 7/1 to 6/30
Last day of month following month first used and then yearly by August 31
3520
Annual Return to Report Transactions With Foreign Trusts and Receipts of Certain Foreign Gifts
BMF
68
3
83
Calendar
April 15
3520-A
Annual Information Return of Foreign Trust With a U.S. Owner
BMF
42
3
82
Calendar or Fiscal
The 15th day of the third month after the end of the Trusts tax year - March 15 for a calendar year tax return
4720
Return of Certain Excise Taxes on Charities and Other Persons Under Chap 41 and 42 of the IRC
Exempt Organizations
50
4
97
Calendar or Fiscal
May 15 or 15th day of 5th month
5227
Split - Interest Trust Information Return
Exempt Organizations
37
4
83
Calendar or Fiscal
April 15 or the 15th day of the 4th month
5329
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
IMF(IRA)
29
0
11, 12, 21, 22, 73
Calendar or Fiscal
April 15 or the 15th day of the 4th month
5330
Return of Excise Taxes Related to Employee Benefit Plans
Employee Benefit Plans (EP)
76
4
35
Calendar
Various-for specific dates see IRM 3.11.22.3.12, Due Dates for Various Sections on Form 5330
5500
Annual Return/Report of Employee Benefit Plan
Employee Benefit Plans (EP)
74
4
17, 19, 51
Calendar
The return is due on the last day of the seventh month after the end of the plan year
8038-B
Information Return for Build America Bonds and Recovery Zone Economic Development Bonds
Exempt Organizations
85
3
85
Based on Date of Issuance
1 1/2 mos. after end of the calendar quarter the bond was issued
8038-G
Information Return for Government Purpose Tax-Exempt Bond Issues
Exempt Organizations
46
3
62
Based on Date of Issuance
1 1/2 mos. after end of the calendar quarter the bond was issued
8038-GC
Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales
Exempt Organizations
46
3
72
Based on Date of Issuance
Separate Return: 1 1/2 mos. after end of quarter the bond was issued. Consolidated Return: Feb. 15
8038-T
Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
Exempt Organizations
46
3
74
Based on Date of Issuance
Date of Issue (line 6) + the number of months that coincide with the box checked on line 16 + 3 months = Due date
8038-TC
Information Return for Tax Credit and Specified Tax Credit Bonds as the result of the new Hire bill
Exempt Organizations
86
3
86
Based on Date of Issuance
1 ½ months after the end of the calendar quarter the bond was issued
8278/ Civil Penalty
Assessment and Abatement of Miscellaneous Civil Penalties
IMF
55
2
17,19
Calendar or Fiscal
April 15 or the 15th day of the 4th month
8288
U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons
BMF
17
1
40
Monthly
20th day after the Date of Transfer
8328
Carry forward Election of Unused Private Activity Bond Volume Cap
Exempt Organizations
46
3
75
Annual
February 15
8697
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
Non-Master File
69
3
1-12
Same as the corresponding Form (can be used for interest owed the taxpayer or government)
Filed with the related return on or before the due date (including extensions) of that return
8703
Annual Certification of a Residential Rental Project
Exempt Organizations
84
3
1
Calendar
March 31 after the close of the calendar year for which the certification is made
8752
Required Payments or Refund Under Section 7519
BMF
15
2
23
Calendar
4 1/2 mo. after end of taxable period
8804
Annual Return for Partnership Withholding Tax (Section 1446)
BMF
08
1
29
Calendar or Fiscal
2 ½ month after the end of the Partnership tax year
8805
Foreign Partner's Information Statement of Section 1446 Withholding Tax
BMF
08
1
46
Calendar or Fiscal-Same as 8804
Form 8805 is mailed as an attachment to Form 8804 and does not have its own individual due date
8813
Partnership Withholding Tax Payment Voucher (Section 1446)
BMF
08
1
17, 19
Payments for Form 8804
The four installment payments must be made with Form 8813 by the 15th day of the 4th, 6th, 9th, and 12th months of the partnership’s tax year. However, the payment may be made through Electronic Federal Trust Payment System (EFTPS)
8849
Claim for Refund of Excise Taxes (certain fuel related refunds such as nontaxable uses)
BMF
40
4
17, 19
Request for Refund from fuel taxes paid on Form 720 or Form 4136
The claim must be filed within 3 years from the time the return for the second tax was filed or 2 years from the time the second tax was paid to the government, whichever is later
8871
Political Organization Notice of Section 527 Status
Exempt Organizations
47
4
61
Origination
Due within 24 hours of the date on which the organization was established
8872
Political Organization Report of Contributions and Expenditures
Exempt Organizations
49
4
61
Varies
The due date for Form 8872 varies depending on whether it's an election year or non-election year. The 527 organization can choose to file it's reports quarterly or monthly during election (Even Numbered) years or on a semiannual or monthly basis during non-election (Odd Numbered) years
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