26 U.S.C. § 6081 — Extension of time for filing returns

Page 3420 TITLE 26—INTERNAL REVENUE CODE [§ 6076 EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title. Amendment by Pub. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91–614, set out as a note under section 2501 of this title. EXTENSION OF TIME FOR PERFORMING CERTAIN ACTS Pub. L. 111–312, title III, § 301(d)(1), Dec. 17, 2010, 124 Stat. 3300, provided that: ‘‘In the case of the estate of a decedent dying after December 31, 2009, and before the date of the enactment of this Act [Dec. 17, 2010], the due date for— ‘‘(A) filing any return under section 6018 of the In- ternal Revenue Code of 1986 (including any election required to be made on such a return) as such section is in effect after the date of the enactment of this Act without regard to any election under subsection (c), ‘‘(B) making any payment of tax under chapter 11 of such Code, and ‘‘(C) making any disclaimer described in section 2518(b) of such Code of an interest in property passing by reason of the death of such decedent, ‘‘shall not be earlier than the date which is 9 months after the date of the enactment of this Act.’’ [§ 6076. Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323] Section, added Pub. L. 96–223, title I, § 101(c)(1)(A), Apr. 2, 1980, 94 Stat. 250, related to time for filing re- turn of windfall profit tax. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as an Effective Date of 1988 Amendment note under section 164 of this title. PART VI—EXTENSION OF TIME FOR FILING RETURNS Sec. 6081. Extension of time for filing returns. § 6081. Extension of time for filing returns (a) General rule The Secretary may grant a reasonable exten- sion 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. (b) Automatic extension for corporation income tax returns 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 man- ner and at such time as the Secretary may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Sec- retary, and if such corporation pays, on or be- fore 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 no- tice 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 be- gins 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’’. (c) Cross references 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. (Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 234(b)(2)(B), Sept. 3, 1982, 96 Stat. 503; Pub. L. 107–134, title I, § 112(d)(2), Jan. 23, 2002, 115 Stat. 2435; Pub. L. 114–41, title II, § 2006(c)(1), July 31, 2015, 129 Stat. 459.) Editorial Notes AMENDMENTS 2015—Subsec. (b). Pub. L. 114–41 substituted ‘‘6 months’’ for ‘‘3 months’’ in first sentence and inserted at end ‘‘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 sub- section 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 be- fore January 1, 2026, the first sentence of this sub- section shall be applied by substituting ‘7 months’ for ‘6 months’.’’ 2002—Subsec. (c). Pub. L. 107–134 amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: ‘‘For time for performing certain acts postponed by reason of war, see section 7508.’’ 1982—Subsec. (b). Pub. L. 97–248 struck out ‘‘or the first installment thereof required under section 6152’’ after ‘‘the amount properly estimated as its tax’’. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2015 AMENDMENT Pub. L. 114–41, title II, § 2006(c)(2), July 31, 2015, 129 Stat. 459, provided that: ‘‘The amendments made by this subsection [amending this section] shall apply to returns for taxable years beginning after December 31, 2015.’’ EFFECTIVE DATE OF 2002 AMENDMENT Pub. L. 107–134, title I, § 112(f), Jan. 23, 2002, 115 Stat. 2435, provided that: ‘‘The amendments made by this section [enacting section 1148 of Title 29, Labor, and amending this section, sections 6161, 6404, 7508, and 7508A of this title, and section 1302 of Title 29] shall apply to disasters and terroristic or military actions occurring on or after September 11, 2001, with respect to any action of the Secretary of the Treasury, the Sec- retary of Labor, or the Pension Benefit Guaranty Cor- poration occurring on or after the date of the enact- ment of this Act [Jan. 23, 2002].’’ EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97–248 applicable to taxable years beginning after Dec. 31, 1982, see section 234(e) of Pub. L. 97–248, set out as a note under section 6655 of this title. MODIFICATION OF DUE DATES BY REGULATION Pub. L. 114–41, title II, § 2006(b), July 31, 2015, 129 Stat. 458, as amended by Pub. L. 114–94, div. C, title XXXII, Page 3421 TITLE 26—INTERNAL REVENUE CODE § 6091 § 32104(a), Dec. 4, 2015, 129 Stat. 1738, provided that: ‘‘In the case of returns for taxable years beginning after December 31, 2015, the Secretary of the Treasury, or the Secretary’s designee, shall modify appropriate regula- tions to provide as follows: ‘‘(1) The maximum extension for the returns of partnerships filing Form 1065 shall be a 6-month pe- riod ending on September 15 for calendar year tax- payers. ‘‘(2) The maximum extension for the returns of trusts filing Form 1041 shall be a 51⁄2-month period ending on September 30 for calendar year taxpayers. ‘‘[(3) Repealed. Pub. L. 114–94, div. C, title XXXII, § 32104(a), Dec. 4, 2015, 129 Stat. 1738.] ‘‘(4) The maximum extension for the returns of or- ganizations exempt from income tax filing Form 990 (series) shall be an automatic 6-month period ending on November 15 for calendar year filers. ‘‘(5) The maximum extension for the returns of or- ganizations exempt from income tax that are re- quired to file Form 4720 returns of excise taxes shall be an automatic 6-month period beginning on the due date for filing the return (without regard to any ex- tensions). ‘‘(6) The maximum extension for the returns of trusts required to file Form 5227 shall be an auto- matic 6-month period beginning on the due date for filing the return (without regard to any extensions). ‘‘(7) The maximum extension for filing Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction, shall be an automatic 6-month period beginning on the due date for filing the return (without regard to any exten- sions). ‘‘(8) The maximum extension for a taxpayer re- quired to file Form 8870 shall be an automatic 6- month period beginning on the due date for filing the return (without regard to any extensions). ‘‘(9) The due date of Form 3520–A, Annual Informa- tion Return of a Foreign Trust with a United States Owner, shall be the 15th day of the 3d month after the close of the trust’s taxable year, and the maximum extension shall be a 6-month period beginning on such day. ‘‘(10) The due date of Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, for calendar year filers shall be April 15 with a maximum extension for a 6-month period ending on October 15. ‘‘(11) The due date of FinCEN Report 114 (relating to Report of Foreign Bank and Financial Accounts) shall be April 15 with a maximum extension for a 6- month period ending on October 15 and with provision for an extension under rules similar to the rules in Treas. Reg. section 1.6081–5. For any taxpayer re- quired to file such Form for the first time, any pen- alty for failure to timely request for, or file, an ex- tension, may be waived by the Secretary.’’ [Pub. L. 114–94, div. C, title XXXII, § 32104(b), Dec. 4, 2015, 129 Stat. 1738, provided that: ‘‘The amendment made by this section [amending section 2006(b) of Pub. L. 114–41, set out above] shall apply to returns for tax- able years beginning after December 31, 2015.’’] PART VII—PLACE FOR FILING RETURNS OR OTHER DOCUMENTS Sec. 6091. Place for filing returns or other documents. § 6091. Place for filing returns or other docu- ments (a) General rule When not otherwise provided for by this title, the Secretary shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations. (b) Tax returns In the case of returns of tax required under au- thority of part II of this subchapter— (1) Persons other than corporations (A) General rule Except as provided in subparagraph (B), a return (other than a corporation return) shall be made to the Secretary— (i) in the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or (ii) at a service center serving the inter- nal revenue district referred to in clause (i), as the Secretary may by regulations des- ignate. (B) Exception Returns of— (i) persons who have no legal residence or principal place of business in any inter- nal revenue district, (ii) citizens of the United States whose principal place of abode for the period with respect to which the return is filed is out- side the United States, (iii) persons who claim the benefits of section 911 (relating to citizens or resi- dents of the United States living abroad), section 931 (relating to income from sources within Guam, American Samoa, or the Northern Mariana Islands), or section 933 (relating to income from sources with- in Puerto Rico), (iv) nonresident alien persons, and (v) persons with respect to whom an as- sessment was made under section 6851(a) or 6852(a) (relating to termination assess- ments) with respect to the taxable year, shall be made at such place as the Secretary may by regulations designate. (2) Corporations (A) General rule Except as provided in subparagraph (B), a return of a corporation shall be made to the Secretary— (i) in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation, or (ii) at a service center serving the inter- nal revenue district referred to in clause (i), as the Secretary may by regulations designate. (B) Exception Returns of— (i) corporations which have no principal place of business or principal office or agency in any internal revenue district, (ii) foreign corporations, and (iii) corporations with respect to which an assessment was made under section 6851(a) (relating to termination assess- ments) with respect to the taxable year, shall be made at such place as the Secretary may by regulations designate.