Caution:

The tax period ending must be researched when working status reports/errors received once IDRS is systemically researched.

When the certification application is for a prior year in which a return was due, the tax period must correspond to the year of certification.

When the tax period requested is a tax period for which a tax return is not yet due, enter the tax year for the tax return currently required to be filed, based on the IRS received date of the Form 8802.

See the charts below for factors that must be considered when determining the due date for Form 1040 and other series tax returns.

Form 1040:

If the year ends in the month

Then form is due in 3.5 months

1. January

May 15th

2. February

June 15th

3. March

July 15th

4. April

August 15th

5. May

September 15th

6. June

October 15th

7. July

November 15th

8. August

December 15th

9. September

January 15th

10. October

February 15th

11. November

March 15th

12. December

April 15th

Other Tax Forms:

If

Then

1. Form 1065

See IRM 21.7.4.4.2.3, Form 1065 Return Due Dates and IRM 3.11.15-3, Due Date Chart.

2. Form 1120

See IRM 21.7.4.4.4.2, Form 1120 Series Due Dates - Tax Years Beginning Before January 1, 2016, IRM 21.7.4.4.4.2.1, Beginning After December 31, 2015, and IRM 3.11.16-2, Due Date Charts.

3. Form 1120-C

See IRM 21.7.4.4.4.2, Form 1120 Series Due Dates - Tax Years Beginning Before January 1, 2016, IRM 21.7.4.4.4.2.1, Beginning After December 31, 2015, and IRM 3.11.16-2, Due Date Charts.

4. Form 1120-IC DISC

See IRM 21.7.4.4.4.2, Form 1120 Series Due Dates - Tax Years Beginning Before January 1, 2016, IRM 21.7.4.4.4.2.1, Beginning After December 31, 2015, and IRM 3.11.16-2, Due Date Charts.

5. Form 1041

See IRM 21.7.4.4.1, Form 1041, U.S. Income Tax Return for Estates and Trusts and IRM 3.11.14-4, Due Date Chart.

6. Form 990, Form 990-EZ, Form 990-PF, Form 990-T (IRC 501(c))

See IRM 21.7.7.6.22.2, Extension Due Dates and IRM 3.12.12.3.3, Due Date of Returns.

7. Form 990-T (IRC 401(a) and IRC 408(a))

See IRM 21.7.7.6.22.2, Extension Due Dates and IRM 3.12.12.3.3, Due Date of Returns.

8. Form 5227

See IRM 21.7.7.6.9, Split Interest Trust Information Return and IRM 3.12.12.3.3, Due Date of Returns.

9. Form 5500

See IRM 21.5.11.5.2, Due Date for Form 5500 Filings.