Return Due Dates for Exempt Organizations: Form 990-T (Trusts)
Use the table below to find the due date of a tax-exempt organization's unrelated business income tax return (Forms 990-T). To use the table, you must know when your organization’s tax year ends.
| Ending date of tax year | Initial due date - trust other than section 401(a) or 408(a) trust | Initial due date - section 401(a) or 408(a) trust | First extended due date - trust (other than section 401(a) or 408(a) trust) | Second extended due date - trust (other than section 401(a) or 408(a) trust) | First extended due date - section 401(a) or 408(a) trust | Second extended due date - section 401(a) or 408(a) trust |
| December 31 | May 15 | April 15 | August 15 | November 15 | July 15 | October 15 |
| November 30 | April 15 | May 15 | July 15 | October 15 | August 15 | November 15 |
| October 31 | March 15 | June 15 | June 15 | September 15 | September 15 | December 15 |
| September 30 | February 15 | July 15 | May 15 | August 15 | October 15 | January 15 |
| August 31 | January 15 | August 15 | April 15 | July 15 | November 15 | February 15 |
| July 31 | December 15 | September 15 | March 15 | June 15 | December 15 | March 15 |
| June 30 | November 15 | October 15 | February 15 | May 15 | January 15 | April 15 |
| May 31 | October 15 | November 15 | January 15 | April 15 | February 15 | May 15 |
| April 30 | September 15 | December 15 | December 15 | March 15 | March 15 | June 15 |
| March 31 | August 15 | January 15 | November 15 | February 15 | April 15 | July 15 |
| February 28/29 | July 15 | February 15 | October 15 | January 15 | May 15 | August 15 |
| January 31 | June 15 | March 15 | September 15 | December 15 | June 15 | September 15 |
If a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. The table above does not reflect the additional day.
Additional information:
- Extension procedures - Form 990-T
- Return Due Dates for Exempt Organizations: Form 990-T (Corporations)
Page Last Reviewed or Updated: 2012-08-04
