Deadline reference
Form 13F quarterly report
17 CFR 240.13f-1(a)(1). SEC, United States (federal). Recurring; binding rule.
Not legal advice. The period or date below is quoted from the official source with its conditions; whether and how it applies depends on your firm's facts and your actual regulatory correspondence. Confirm it in the official source.
Status: Active. Last checked 2026-11-09. All references.
Who it applies to
Institutional investment managers.
Institutional investment managers exercising investment discretion over accounts holding section 13(f) securities with an aggregate fair market value of at least $100,000,000 on the last trading day of any month of any calendar year.
Sources: [1] § 240.13f-1(a)(1)
Exclusions
No exclusions recorded.
The published period or date
- Official text
- shall file a report on Form 13F (§ 249.325 of this chapter) with the Commission within 45 days after the last day of such calendar year and within 45 days after the last day of each of the first three calendar quarters of the subsequent calendar year.
- Type
- Recurring
- Recurrence
- Within 45 days after the last day of the calendar year, and within 45 days after the last day of each of the first three calendar quarters of the following year.
- Legal status
- Binding rule.
- Effective
- Not stated to present
- Conditions and transitions
- The rule states 45 days without saying business or calendar days, so no period value is recorded here. Section 13(f) securities are defined in paragraph (c) of the rule.
- Sources and locators
- [1] § 240.13f-1(a)(1)
No due date is computed here. The toolkit does not interpret event-relative periods, count business days or hold a holiday calendar.
Cite
Cite the official source first. Then: Taft Compliance Group, Exam-prep toolkit (draft), deadline reference dl-iim-form-13f, https://taftcompliance.com/resources/exam-prep-toolkit/deadlines/dl-iim-form-13f, last checked 2026-11-09.
Sources
Office of the Federal Register, eCFR, 17 CFR 240.13f-1 Reporting by institutional investment managers of information with respect to accounts over which they exercise investment discretion. rule. § 240.13f-1(a)(1).
https://www.ecfr.gov/current/title-17/chapter-II/part-240/section-240.13f-1
Checked 2026-11-09.
Supporting passage
(a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding section 13(f) securities, as defined in paragraph (c) of this section, having an aggregate fair market value on the last trading day of any month of any calendar year of at least $100,000,000 shall file a report on Form 13F (§ 249.325 of this chapter) with the Commission within 45 days after the last day of such calendar year and within 45 days after the last day of each of the first three calendar quarters of the subsequent calendar year.
Changes to this reference
No released changes.