Generally, Form 4720 must be filed by the due date for filing an annual return. A separate Form 4720 filed by foundation managers or disqualified persons is due on or before the due date of the foundation’s Form 990-PF if the filer’s taxable year is the same as that of the foundation. Otherwise, Form 4720 is due on or before the 15th day of the fifth month after the end of the filer’s taxable year. Additional information Return Due Dates for Exempt Organizations Excise Tax Returns (Forms 4720 and 6069) Return to Life Cycle of a Private Foundation