Use the tables below to find the due date of a tax-exempt organization's unrelated business income tax return (Forms 990-T). To use the tables, you must know when your organization's tax year ends. Trusts other than Section 401(a) or 408(a) trusts Ending date of tax year Initial due date Extended due date December 31 May 15 November 15 November 30 April 15 October 15 October 31 March 15 September 15 September 30 February 15 August 15 August 31 January 15 July 15 July 31 December 15 June 15 June 30 November 15 May 15 May 31 October 15 April 15 April 30 September 15 March 15 March 31 August 15 February 15 February 28/29 July 15 January 15 January 31 June 15 December 15 Section 401(a) or 408(a) trusts Ending date of tax year Initial due date Extended due date December 31 April 15 October 15 November 30 March 15 September 15 October 31 February 15 August 15 September 30 January 15 July 15 August 31 December 15 June 15 July 31 November 15 May 15 June 30 October 15 April 15 May 31 September 15 March 15 April 30 August 15 February 15 March 31 July 15 January 15 February 28/29 June 15 December 15 January 31 May 15 November 15 If a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. The tables above don’t reflect the additional day. Additional information Extension procedures: Form 990-T Return due dates for exempt organizations: Form 990-T (corporations)
