26 CFR § 1.6081-9 - Automatic extension of time to file exempt organization returns.

§ 1.6081-9 Automatic extension of time to file exempt organization returns.

(a) [Reserved]. For further guidance, see § 1.6081-9T(a).

(b) Requirements. To satisfy this paragraph (b), an application for an automatic extension under this section must -

(1) [Reserved]. For further guidance, see § 1.6081-9T(b)(1);

(2) Be filed with the Internal Revenue Service office designated in the application's instructions on or before the date prescribed for filing the return;

(3) [Reserved]. For further guidance, see § 1.6081-9T(b)(3); and

(4) Be accompanied by the full remittance of the amount properly estimated as tentative tax which is unpaid as of the date prescribed for the filing of the return.

(c) [Reserved]. For further guidance, see § 1.6081-9T(c).

(d) [Reserved]. For further guidance, see § 1.6081-9T(d).

(e) [Reserved]. For further guidance, see § 1.6081-9T(e).

(f) Effective date. This section applies to requests for extensions of time to file an exempt organization return due after December 7, 2004.

[T.D. 9163, 69 FR 70549, Dec. 7, 2004, as amended by T.D. 9821, 82 FR 33447, July 20, 2017]