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.