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S 845 112th Congress Senate

Tax Return Due Date Simplification and Modernization Act of 2011

Official title: A bill to amend the Internal Revenue Code of 1986 to provide for the logical flow of return information between partnerships, corporations, trusts, estates, an… Show full official titleShow less

Official title: A bill 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.

Introduced: July 23, 2012 See on congress.gov
Taxation Administrative law and regulatory proceduresDepartment of the TreasuryTax administration and collection, taxpayers
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 14, 2011
Read twice and referred to the Committee on Finance.
Apr 14, 2011
Introduced in Senate
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 Latest action April 14, 2011

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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).

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 corporation income tax returns from three to six months.

 Related & companion bills 1
  • HR 2382 Related bill Tax Return Due Date Simplification and Modernization Act of 2011
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Collins, Susan M.
Maine · Jul 23, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). S. 845: Tax Return Due Date Simplification and Modernization Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-S-845/
MLA
"S. 845: Tax Return Due Date Simplification and Modernization Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-845/.
Bluebook (legal)
S. 845, 112th Cong. (2026), https://openamerica.io/bill/112-S-845/.
Markdown link
[S. 845: Tax Return Due Date Simplification and Modernization Act of 2011](https://openamerica.io/bill/112-S-845/)
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