1120-US: Determining the due date for Form 1120-C (FAQ)

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Question

When is the due date for filing Form 1120-C?

Answer

A cooperative can file its income tax return by the 15th day of the 9th month after the end of the tax year provided it meets the requirements of section 6072(d). To indicate this requirement has been met, enter X in the Cooperative meets the requirements of Section 6072(d) field on Screen 1120C.

Any cooperative not meeting the requirements must file its income tax return by the end of the 15th day of the fourth month after the end of its tax year.

Related topic: 1120-US: Form 1120-C - Cooperative associations FAQs

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