§6081 — Extension of time for filing returns
43 citing cases
Statute Text — 26 U.S.C. §6081
The Secretary may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months.
An extension of 6 months for the filing of the return of income taxes imposed by subtitle A shall be allowed any corporation if, in such manner and at such time as the Secretary may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Secretary, and if such corporation pays, on or before the date prescribed for payment of the tax, the amount properly estimated as its tax; but this extension may be terminated at any time by the Secretary by mailing to the taxpayer notice of such termination at least 10 days prior to the date for termination fixed in such notice. In the case of any return for a taxable year of a C corporation which ends on December 31 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “5 months” for “6 months”. In the case of any return for a taxable year of a C corporation which ends on June 30 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “7 months” for “6 months”.
For time for performing certain acts postponed by reason of war, see section 7508, and by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.
Treasury Regulations
-
Treas. Reg. §1.6081-1Extension of time for filing returns
(a) In general. The Commissioner is authorized to grant a reasonable extension of time for filing any return, declaration, statement, or other document that relates to any tax imposed by subtitle A of the Internal Revenue Code (Code) and that is required under the provisions of subtitle A or F of the Code. However, other than in the case of taxpayers who are abroad or as specified in section 6081(b), such extensions of time shall not be granted for more than six months, and the extension of time for filing the return of a DISC (as defined in section 992(a)), as specified in section 6072(b), shall not be granted. Except in the case of an extension of time pursuant to § 1.6081-5, an extension of time for filing an income tax return shall not operate to extend the time for the payment of the tax unless specified to the contrary in the extension. For rules relating to extensions of time for paying tax, see § 1.6161-1.
(b) Application for extension of time—(1) In general. Under other sections in this chapter, certain taxpayers may request an automatic extension of time to file certain returns. Except in undue hardship cases, no extension of time to file a return will be allowed under this section until an automatic extension of time to file the return has been allowed under the applicable section. No extension of time to file a return will be granted under this section for a period of time greater than that provided for by automatic extension. A taxpayer desiring an extension of the time for filing a return, statement, or other document shall submit an application for extension on or before the due date of such return, statement, or other document. If a form exists for the application for an extension, the taxpayer should use the form; however, taxpayers may apply for an extension in a letter that includes the information required by this paragraph. Except as provided in § 301.6091-1(b) of this chapter (relating to hand-carried documents), the taxpayer should make the application for extension to the Internal Revenue Service office where such return, statement, or other document is required to be filed. Except for requests for automatic extensions of time to file certain returns provided for elsewhere in this chapter, the application must be in writing, signed by the taxpayer or his duly authorized agent, and must clearly set forth—
(i) The particular tax return, information return, statement, or other document, including the taxable year or period thereof, for which the taxpayer requests an extension; and
(ii) An explanation of the reasons for requesting the extension to aid the internal revenue officer in determining whether to grant the request.
(2) Taxpayer unable to sign. In any case in which a taxpayer is unable, by reason of illness, absence, or other good cause, to sign a request for an extension, any person standing in close personal or business relationship to the taxpayer may sign the request on his behalf, and shall be considered as a duly authorized agent for this purpose, provided the request sets forth the reasons for a signature other than the taxpayer's and the relationship existing between the taxpayer and the signer.
(c) Applicability date. This section applies to requests for extension of time to file returns on or after January 30, 2020. Section 1.6081-1T (as contained in 26 CFR part 1, revised April 2019) applies to requests for extension of time to file returns before January 30, 2020.
-
Treas. Reg. §1.6081-1(a)In general.
In general. The Commissioner is authorized to grant a reasonable extension of time for filing any return, declaration, statement, or other document that relates to any tax imposed by subtitle A of the Internal Revenue Code (Code) and that is required under the provisions of subtitle A or F of the Code. However, other than in the case of taxpayers who are abroad or as specified in section 6081(b), such extensions of time shall not be granted for more than six months, and the extension of time for filing the return of a DISC (as defined in section 992(a)), as specified in section 6072(b), shall not be granted. Except in the case of an extension of time pursuant to § 1.6081-5, an extension of time for filing an income tax return shall not operate to extend the time for the payment of the tax unless specified to the contrary in the extension. For rules relating to extensions of time for paying tax, see § 1.6161-1.
-
Treas. Reg. §1.6081-1(b)Application for extension of time—(1) In general.
Application for extension of time—(1) In general. Under other sections in this chapter, certain taxpayers may request an automatic extension of time to file certain returns. Except in undue hardship cases, no extension of time to file a return will be allowed under this section until an automatic extension of time to file the return has been allowed under the applicable section. No extension of time to file a return will be granted under this section for a period of time greater than that provided for by automatic extension. A taxpayer desiring an extension of the time for filing a return, statement, or other document shall submit an application for extension on or before the due date of such return, statement, or other document. If a form exists for the application for an extension, the taxpayer should use the form; however, taxpayers may apply for an extension in a letter that includes the information required by this paragraph. Except as provided in § 301.6091-1(b) of this chapter (relating to hand-carried documents), the taxpayer should make the application for extension to the Internal Revenue Service office where such return, statement, or other document is required to be filed. Except for requests for automatic extensions of time to file certain returns provided for elsewhere in this chapter, the application must be in writing, signed by the taxpayer or his duly authorized agent, and must clearly set forth—
-
Treas. Reg. §1.6081-1(c)Applicability date.
Applicability date. This section applies to requests for extension of time to file returns on or after January 30, 2020. Section 1.6081-1T (as contained in 26 CFR part 1, revised April 2019) applies to requests for extension of time to file returns before January 30, 2020.
-
Treas. Reg. §1.6081-1(i)§1.6081-1(i)
The particular tax return, information return, statement, or other document, including the taxable year or period thereof, for which the taxpayer requests an extension; and
(ii) An explanation of the reasons for requesting the extension to aid the internal revenue officer in determining whether to grant the request.
(2) Taxpayer unable to sign. In any case in which a taxpayer is unable, by reason of illness, absence, or other good cause, to sign a request for an extension, any person standing in close personal or business relationship to the taxpayer may sign the request on his behalf, and shall be considered as a duly authorized agent for this purpose, provided the request sets forth the reasons for a signature other than the taxpayer's and the relationship existing between the taxpayer and the signer.
-
Treas. Reg. §1.6081-10Automatic extension of time to file withholding tax return for U.S. source income of foreign persons
(a) In general. A withholding agent or intermediary required to file a return on Form 1042, “Annual Withholding Tax Return for U.S. Source Income of Foreign Persons,” for any taxable year will be allowed an automatic 6-month extension of time to file the return after the date prescribed for filing the return if the withholding agent or intermediary files an application under this section in accordance with paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), a withholding agent or intermediary must—
(1) Submit a complete application on Form 7004, “Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns,” or in any other manner prescribed by the Commissioner;
(2) File the application on or before the date prescribed for filing the return with the Internal Revenue Service office designated in the application's instructions; and
(3) Remit the amount of the properly estimated unpaid tax liability on or before the date prescribed for payment.
(c) No extension of time for the payment of tax. An automatic extension of time for filing a return granted under paragraph (a) of this section will not extend the time for payment of any tax due on such return.
(d) Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing to the withholding agent or intermediary a notice of termination at least 10 days prior to the termination date designated in such notice. The Commissioner must mail the notice of termination to the address shown on the Form 7004 or to the withholding agent or intermediary's last known address. For further guidance regarding the definition of last known address, see § 301.6212-2 of this chapter.
(e) Penalties. See section 6651 for failure to file a return or failure to pay an amount shown as tax on the return.
(f) Effective/applicability dates. This section is applicable for applications for an automatic extension of time to file the withholding tax return for U.S. source income of foreign persons return filed after July 1, 2008.
-
Treas. Reg. §1.6081-10(a)In general.
In general. A withholding agent or intermediary required to file a return on Form 1042, “Annual Withholding Tax Return for U.S. Source Income of Foreign Persons,” for any taxable year will be allowed an automatic 6-month extension of time to file the return after the date prescribed for filing the return if the withholding agent or intermediary files an application under this section in accordance with paragraph (b) of this section.
-
Treas. Reg. §1.6081-10(b)Requirements.
Requirements. To satisfy this paragraph (b), a withholding agent or intermediary must—
(1) Submit a complete application on Form 7004, “Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns,” or in any other manner prescribed by the Commissioner;
(2) File the application on or before the date prescribed for filing the return with the Internal Revenue Service office designated in the application's instructions; and
(3) Remit the amount of the properly estimated unpaid tax liability on or before the date prescribed for payment.
-
Treas. Reg. §1.6081-10(c)No extension of time for the payment of tax.
No extension of time for the payment of tax. An automatic extension of time for filing a return granted under paragraph (a) of this section will not extend the time for payment of any tax due on such return.
-
Treas. Reg. §1.6081-10(d)Termination of automatic extension.
Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing to the withholding agent or intermediary a notice of termination at least 10 days prior to the termination date designated in such notice. The Commissioner must mail the notice of termination to the address shown on the Form 7004 or to the withholding agent or intermediary's last known address. For further guidance regarding the definition of last known address, see § 301.6212-2 of this chapter.
-
Treas. Reg. §1.6081-10(e)Penalties.
Penalties. See section 6651 for failure to file a return or failure to pay an amount shown as tax on the return.
-
Treas. Reg. §1.6081-10(f)Effective/applicability dates.
Effective/applicability dates. This section is applicable for applications for an automatic extension of time to file the withholding tax return for U.S. source income of foreign persons return filed after July 1, 2008.
-
Treas. Reg. §1.6081-11Automatic extension of time for filing certain employee plan returns
(a) In general. An administrator or sponsor of an employee benefit plan required to file a return under the provisions of chapter 61 or the regulations under that chapter on Form 5500 (series), “Annual Return/Report of Employee Benefit Plan,” will be allowed an automatic extension of time to file the return until the 15th day of the third month following the date prescribed for filing the return if the administrator or sponsor files an application under this section in accordance with paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), an administrator or sponsor must—
(1) Submit a complete application on Form 5558, “Application for Extension of Time To File Certain Employee Plan Returns,” or in any other manner as may be prescribed by the Commissioner; and
(2) File the application with the Internal Revenue Service office designated in the application's instructions on or before the date prescribed for filing the information return.
(c) Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing to the administrator or sponsor a notice of termination at least 10 days prior to the termination date designated in such notice. The Commissioner must mail the notice of termination to the address shown on the Form 5558 or to the administrator or sponsor's last known address. For further guidance regarding the definition of last known address, see § 301.6212-2 of this chapter.
(d) Penalties. See sections 6652, 6692, and the Employee Retirement Income Security Act of 1974 for penalties for failure to file a timely and complete Form 5500.
(e) Effective/applicability dates. This section is applicable for applications for an automatic extension of time to file Forms 5500 for plan years ending after July 1, 2008.
-
Treas. Reg. §1.6081-11(a)In general.
In general. An administrator or sponsor of an employee benefit plan required to file a return under the provisions of chapter 61 or the regulations under that chapter on Form 5500 (series), “Annual Return/Report of Employee Benefit Plan,” will be allowed an automatic extension of time to file the return until the 15th day of the third month following the date prescribed for filing the return if the administrator or sponsor files an application under this section in accordance with paragraph (b) of this section.
-
Treas. Reg. §1.6081-11(b)Requirements.
Requirements. To satisfy this paragraph (b), an administrator or sponsor must—
(1) Submit a complete application on Form 5558, “Application for Extension of Time To File Certain Employee Plan Returns,” or in any other manner as may be prescribed by the Commissioner; and
(2) File the application with the Internal Revenue Service office designated in the application's instructions on or before the date prescribed for filing the information return.
-
Treas. Reg. §1.6081-11(c)Termination of automatic extension.
Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing to the administrator or sponsor a notice of termination at least 10 days prior to the termination date designated in such notice. The Commissioner must mail the notice of termination to the address shown on the Form 5558 or to the administrator or sponsor's last known address. For further guidance regarding the definition of last known address, see § 301.6212-2 of this chapter.
-
Treas. Reg. §1.6081-11(d)Penalties.
Penalties. See sections 6652, 6692, and the Employee Retirement Income Security Act of 1974 for penalties for failure to file a timely and complete Form 5500.
-
Treas. Reg. §1.6081-11(e)Effective/applicability dates.
Effective/applicability dates. This section is applicable for applications for an automatic extension of time to file Forms 5500 for plan years ending after July 1, 2008.
-
Treas. Reg. §1.6081-2Automatic extension of time to file certain returns filed by partnerships
(a) In general. A partnership required to file Form 1065, “U.S. Partnership Return of Income,” or Form 8804, “Annual Return for Partnership Withholding Tax,” for any taxable year will be allowed an automatic six-month extension of time to file the return after the date prescribed for filing the return if the partnership files an application under this section in accordance with paragraph (b) of this section. No additional extension will be allowed pursuant to § 1.6081-1(b) beyond the automatic six-month extension provided by this section. In the case of a partnership described in § 1.6081-5(a)(1), the automatic extension of time to file allowed under this section runs concurrently with an extension of time to file granted pursuant to § 1.6081-5.
(b) Requirements. To satisfy this paragraph (b), the partnership must—
(1) Submit a complete application on Form 7004, “Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns,” or in any other manner prescribed by the Commissioner;
(2) File the application on or before the later of—
(i) The date prescribed for filing the return of the partnership; or
(ii) The expiration of any extension of time to file granted under § 1.6081-5(a); and
(3) File the application with the Internal Revenue Service office designated in the application's instructions.
(c) Payment of section 7519 amount. An automatic extension of time for filing a partnership return of income granted under paragraph (a) of this section does not extend the time for payment of any amount due under section 7519, relating to required payments for entities electing not to have a required taxable year.
(d) Section 444 election. An automatic extension of time for filing a partnership return of income will run concurrently with any extension of time for filing a return allowed because of section 444, relating to the election of a taxable year other than a required taxable year.
(e) Effect of extension on partner. An automatic extension of time for filing a partnership return of income under this section does not extend the time for filing a partner's income tax return or the time for the payment of any tax due on a partner's income tax return.
(f) Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing to the partnership a notice of termination at least 10 days prior to the termination date designated in such notice. The Commissioner must mail the notice of termination to the address shown on the Form 7004 or to the partnership's last known address. For further guidance regarding the definition of last known address, see § 301.6212-2 of this chapter.
(g) Penalties. See section 6698 for failure to file a partnership return.
(h) Applicability date. This section applies to applications for an automatic extension of time to file the partnership returns listed in paragraph (a) of this section on or after January 30, 2020. Section 1.6081-2T (as contained in 26 CFR part 1, revised April 2019) applies to applications for an automatic extension of time to file before January 30, 2020.
-
Treas. Reg. §1.6081-2(a)In general.
In general. A partnership required to file Form 1065, “U.S. Partnership Return of Income,” or Form 8804, “Annual Return for Partnership Withholding Tax,” for any taxable year will be allowed an automatic six-month extension of time to file the return after the date prescribed for filing the return if the partnership files an application under this section in accordance with paragraph (b) of this section. No additional extension will be allowed pursuant to § 1.6081-1(b) beyond the automatic six-month extension provided by this section. In the case of a partnership described in § 1.6081-5(a)(1), the automatic extension of time to file allowed under this section runs concurrently with an extension of time to file granted pursuant to § 1.6081-5.
-
Treas. Reg. §1.6081-2(b)Requirements.
Requirements. To satisfy this paragraph (b), the partnership must—
(1) Submit a complete application on Form 7004, “Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns,” or in any other manner prescribed by the Commissioner;
(2) File the application on or before the later of—
-
Treas. Reg. §1.6081-2(c)Payment of section 7519 amount.
Payment of section 7519 amount. An automatic extension of time for filing a partnership return of income granted under paragraph (a) of this section does not extend the time for payment of any amount due under section 7519, relating to required payments for entities electing not to have a required taxable year.
-
Treas. Reg. §1.6081-2(d)Section 444 election.
Section 444 election. An automatic extension of time for filing a partnership return of income will run concurrently with any extension of time for filing a return allowed because of section 444, relating to the election of a taxable year other than a required taxable year.
-
Treas. Reg. §1.6081-2(e)Effect of extension on partner.
Effect of extension on partner. An automatic extension of time for filing a partnership return of income under this section does not extend the time for filing a partner's income tax return or the time for the payment of any tax due on a partner's income tax return.
-
Treas. Reg. §1.6081-2(f)Termination of automatic extension.
Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing to the partnership a notice of termination at least 10 days prior to the termination date designated in such notice. The Commissioner must mail the notice of termination to the address shown on the Form 7004 or to the partnership's last known address. For further guidance regarding the definition of last known address, see § 301.6212-2 of this chapter.
43 Citing Cases
- 36 - [*36] Sonis received extensions of time pursuant to section 6081 allowing them to file their 2004 tax return on or before October 17, 2005.
dividual taxpayer is required to file a tax return on or before the 15th day ofApril following the close ofthe calendar year. Sec. 6072(a). However, a taxpayer can obtain an automatic six-month extension oftime for filing a return, - 43 - [*43] see sec. 6081; sec. 1.6081-4, Income Tax Regs., by filing an application on Form 4868, sec. 1.6081-4(b)(1), (2), and (3), Income Tax Regs. Petitioner's 2012 tax return was due on April 15, 2013, but he filed a Form 4868 to obtain an extension to file his
Their failure to request such an exten- sion suggests, once again, that the real reason they filed late was their beliefthat the filing deadline did not matter because they were expecting a refund. In sum, we conclude that petitioners did not exercise ordinary business care and prudence and that they have not established reasonable cause
And if petitioner were to receive a hypothetical refund ofthe $87.08, respondent would not be required to pay interest on that amount ifit was returned within 45 days. S_e_e sec. 6611(e). Thus, even ifwe were permitted to grant petitioner interest for the period for which she requests it, that period would be limited to November 29, 2008
Section 6075 establishes that an estate tax return must be filed within 9 months after the decedent’s death, and section 6081 allows the Secretary of the Treasury to grant an extension of time to file for no more than 6 months.
The Government moved for summary judgment, arguing that section 6081 was committed to agency discretion .
The Government moved for summary judgment, arguing that section 6081 was committed to agency discretion.
Section 6081 provides that an extension may be granted for the filing of a return.
Regulations promulgated under section 6081 provide that an individual can obtain an automatic 4-month extension of time for filing his or her income tax return by filing Form 4868, Application for Automatic Extension of Time to File U.S.
989, 999, 1000 (1984), is instructive in that regard: However, once our deficiency jurisdiction has been properly invoked, we will examine de novo the merits of respondent’s deficiency determinations, including his exercise of discretion under section 6081 [filing extension], to the extent that the alleged deficiency and any addition to tax within our deficiency jurisdiction (see sec.
Petitioners requested an extension to August 15, 1999, to file their 1998 return. Petitioners obtained such extension for filing their return. However, petitioners testified that their 1998 return was filed in October of 1999, while respondent contends that petitioners’ 1998 return was received by respondent on April 6, 2000. - 14 - Res
989, 999, 1000 (1984), is instructive in that regard: However, once our deficiency jurisdiction has been properly invoked, we will examine de novo the merits of respondent’s deficiency determinations, including his exercise of discretion under section 6081 [filing extension], to the extent that the alleged deficiency and any addition to tax within our deficiency jurisdiction (see sec.
The older version of section 6404(h)(1) (old section 6404(h)(1)),7 provided: If the Secretary extends for any period the time for filing income tax returns under section 6081 and the time for paying income tax with respect to such returns under section 6161 for any taxpayer located in a Presidentially declared disaster area, the Secretary shall abate for such period the assessment of any interest prescribed under section 6601 on such income tax.
The older version of section 6404(h)(1) (old section 6404(h)(1)),7 provided: If the Secretary extends for any period the time for filing income tax returns under section 6081 and the time for paying income tax with respect to such returns under section 6161 for any taxpayer located in a Presidentially declared disaster area, the Secretary shall abate for such period the assessment of any interest prescribed under section 6601 on such income tax.
305, released September 15, 2001, the Commissioner announced relief under section 7508A, section 6081 (providing for extensions of time for filing returns), and section 6161 (providing for extension of time for paying tax) for taxpayers affected by the terrorist attacks on September 11, 2001.
1986, the maximum extension available for filing an estate tax return is 6 months and under sec. 6161, I.R.C. 1986, the maximum extension for paying the estate tax is 1 year. R approved a 6-month extension for the time to file and a 1-year extension for the time to pay the estate tax. The extended due date for filing the return wa
Section 6081, however, provides that the Secretary may grant a taxpayer an extension to file for no greater than 6 months. Section 1.6081-4(a), Income Tax Regs., provides that taxpayers, upon meeting certain requirements, shall be allowed an automatic 4-month extension. A taxpayer may seek an additional 2-month extension by submitting, to the inter
Section 6081, however, provides that the Secretary may grant a taxpayer an extension to file for no greater than 6 months. Section 1.6081-4(a), Income Tax Regs., provides that taxpayers, upon meeting certain requirements, shall be allowed an automatic 4- month extension. A taxpayer may seek an additional 2-month extension by submitting, to the inte
An automatic extension of time to file a return extends the time to file 4 months from the date the return was originally due. Sec. 1.6081-4, Income Tax Regs. On April 15, 1991, petitioners filed a Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return for their 1990 Federal income tax return, on
ue on April 15, 1993. Sec. 6072(a). She applied for and received an automatic, 5 We note that respondent allowed petitioner deductions for substantial portions of her claimed expenses. - 7 - 4 month extension of time to file until August 16, 1993.6 Sec. 6081; sec. 1.6081-4, Income Tax Regs. Section 7502 generally provides that a return which is timely mailed will be treated as filed on the date it is mailed. However, this rule does not apply in petitioner's case because she admits to mailing her
1.6081- 4(a)(1), Income Tax Regs. Petitioner filed his 1994 return on October 19, 1995. Included with the return was a copy of Form 2688, Application for Additional Extension of Time to File U.S. Individual Income Tax Return,4 in which petitioner requested an additional extension of time until October 16, 1995,5 to file his return.
ailure to file continues, not to exceed a maximum of 25 percent. Sec. 6651(a)(1). Petitioner's 1992 return was due on April 15, 1993. Sec. 6072(a). She applied for and received an automatic, 4-month extension of time to file, until August 16, 1993.4 Sec. 6081; sec. 1.6081-4, Income Tax Regs. Petitioner's return was not received by respondent until November 9, 1994. 4 Since Aug. 15, 1993, fell on a Sunday, petitioner was allowed an extra day to file the return. Sec. 7503. - 15 - Petitioner did no
This due date was extended by 6 months, pursuant to section 6081, to Saturday, July 21, 1990.