26 CFR 1.6081-1 - Extension 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 which relates to any tax imposed by subtitle A of the Code and which is required under the provisions of subtitle A or F of the Code or the regulations thereunder. However, other than in the case of taxpayers who are abroad, such extensions of time shall not be granted for more than 6 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 -
(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)Effective/applicability dates. This section applies to requests for extension of time filed after July 1, 2008.
- 26 CFR 16.3-1 — Returns as to the Creation of or Transfers to Certain Foreign Trusts.
- 26 CFR 1.671-5 — Reporting for Widely Held Fixed Investment Trusts.
- 26 CFR 1.6050E-1 — Reporting of State and Local Income Tax Refunds.
- 26 CFR 1.6047-1 — Information to Be Furnished With Regard to Employee Retirement Plan Covering an Owner-Employee.
- 26 CFR 1.6046-1 — Returns as to Organization or Reorganization of Foreign Corporations and as to Acquisitions of Their Stock.
- 26 CFR 1.6042-2 — Returns of Information as to Dividends Paid.
- 26 CFR 1.6049-1 — Returns of Information as to Interest Paid in Calendar Years Before 1983 and Original Issue Discount Includible in Gross Income for Calendar Years Before 1983.
- 26 CFR 1.6038-1 — Information Returns Required of Domestic Corporations With Respect to Annual Accounting Periods of Certain Foreign Corporations Beginning Before January 1, 1963.
- 26 CFR 1.6034-1 — Information Returns Required of Trusts Described in Section 4947(a)(2) or Claiming Charitable or Other Deductions Under Section 642(c).
- 26 CFR 1.6044-2 — Returns of Information as to Payments of Patronage Dividends.
- 26 CFR 1.6081-9 — Automatic Extension of Time to File Exempt Organization Returns.
- 26 CFR 1.6049-7 — Returns of Information With Respect to REMIC Regular Interests and Collateralized Debt Obligations.