through (d) [Reserved]. For further guidance, see § 1.6033-2(a) through (d).
Time and place for filing. The annual return required by this section shall be filed on or before the 15th day of the fifth calendar month following the close of the period for which the return is required to be filed. The annual return on Form 1065 required to be filed by a religious or apostolic association or corporation shall be filed on or before the date prescribed by section 6072(b). Each such return shall be filed in accordance with the instructions applicable thereto.
through (j) [Reserved]. For further guidance, see § 1.6033-2(f) through (j).
Applicability date. This section applies to returns filed on or after July 20, 2017. Section 1.6033-2 (as contained in 26 CFR part 1, revised April 2017) applies to returns filed before July 20, 2017.
Expiration date. The applicability of this section will expire on or before July 17, 2020.
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