Tax Return Due Date Simplification and Modernization Act of 2011
Official title: To amend the Internal Revenue Code of 1986 to provide for the logical flow of return information between partnerships, corporations, trusts, estates, and indiv… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to provide for the logical flow of return information between partnerships, corporations, trusts, estates, and individuals to better enable each party to submit timely, accurate returns and reduce the need for extended and amended returns, to provide for modified due dates by regulation, and to conform the automatic corporate extension period to longstanding regulatory rule.
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Referred to the House Committee on Ways and Means.
Tax Return Due Date Simplification and Modernization Act of 2011 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with extensions until September 15), S corporations (from March 15 to March 31, with extensions until September 30), and C corporations (from March 15 to April 15, with extensions until October 15). Makes the new return date for C corporations with a fiscal year ending on June 30 applicable to taxable years beginning after December 31, 2021.
Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2011, to modify by regulation the due dates for extensions of tax returns for partnerships, estates, employee benefit plans, and tax-exempt organizations. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15).
Extends the automatic extension for corporate income tax returns from three to six months (seven months for C corporations with a fiscal year ending on June 30).
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 2382: Tax Return Due Date Simplification and Modernization Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-2382/
"H.R. 2382: Tax Return Due Date Simplification and Modernization Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-2382/.
H.R. 2382, 112th Cong. (2026), https://openamerica.io/bill/112-HR-2382/.
[H.R. 2382: Tax Return Due Date Simplification and Modernization Act of 2011](https://openamerica.io/bill/112-HR-2382/)