When To File

Generally, a RIC must file its income tax return by the 15th day of the 4th month after the end of its tax year. A new RIC filing a short period return must generally file by the 15th day of the 4th month after the short period ends. A RIC that has dissolved must generally file by the 15th day of the 4th month after the date of dissolution.

However, a RIC with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A RIC with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year.

If the due date falls on a Saturday, Sunday, or legal holiday, the RIC may file its return on the next business day.

Private Delivery Services RICs can use certain private delivery services (PDS) designated by the IRS to meet the “timely mailing as timely filing” rule for tax returns. Go to IRS.gov/PDS for the current list of designated services.

The PDS can tell you how to get written proof of the mailing date.

For the IRS mailing address to use if you’re using PDS, go to IRS.gov/PDSStreetAddresses .

Note: Private delivery services can’t deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

Extension of Time To File File Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, to request an extension of time to file. Generally, the RIC must file Form 7004 by the regular due date of the return.