26 CFR 301.6081-2 - Automatic extension of time for filing an information return with respect to certain foreign trusts.

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§ 301.6081-2 Automatic extension of time for filing an information return with respect to certain foreign trusts.
(a) In general. A trust required to file a return on Form 3520-A, “Annual Information Return of Foreign Trust with a U.S. Owner,” will be allowed an automatic 6-month extension of time to file the return after the date prescribed for filing the return if the trust files an application under this section in accordance with paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), a trust 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; and
(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.
(c) Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing to the trust 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 trust's last known address. For further guidance regarding the definition of last known address, see § 301.6212-2 of this chapter.
(d) Penalties. See section 6677 for failure to file information returns with respect to certain foreign trusts.
(e) Effective/applicability dates. This section is applicable for applications for an automatic extension of time to file an information return with respect to certain foreign trusts listed in paragraph (a) of this section filed after July 1, 2008.
[T.D. 9407, 73 FR 37371, July 1, 2008]
place for filing returns or other documents

Title 26 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-03-10; vol. 79 # 46 - Monday, March 10, 2014
    1. 79 FR 13220 - Information Reporting of Minimum Essential Coverage
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective Date: These regulations are effective on March 10, 2014. Applicability Dates: For dates of applicability, see §§ 1.6055-1(j) and 1.6055-2(b).
      26 CFR Parts 1, 301, and 602

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United States Code
Statutes at Large

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 301 after this date.

  • 2014-03-24; vol. 79 # 56 - Monday, March 24, 2014
    1. 79 FR 15926 - Removal of the Qualified Payment Card Agent Program
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Withdrawal of notice of proposed rulemaking and notice of proposed rulemaking.
      Comments and requests for a public hearing must be received by June 23, 2014.
      26 CFR Parts 31 and 301