26 U.S.C. § 6075 — Time for filing estate and gift tax returns

Page 3419 TITLE 26—INTERNAL REVENUE CODE § 6075 [§ 6074. Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 751; Feb. 26, 1964, Pub. L. 88–272, title I, § 122(b), 78 Stat. 27, pro- vided for the time of filing declarations of estimated income tax by corporations. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective with respect to taxable years begin- ning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as an Effective Date of 1968 Amendment note under section 243 of this title. § 6075. Time for filing estate and gift tax returns (a) Estate tax returns Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death. (b) Gift tax returns (1) General rule Returns made under section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year. (2) Extension where taxpayer granted exten- sion for filing income tax return Any extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be also an ex- tension of time granted the taxpayer for filing the return under section 6019 for such calendar year. (3) Coordination with due date for estate tax return Notwithstanding paragraphs (1) and (2), the time for filing the return made under section 6019 for the calendar year which includes the date of death of the donor shall not be later than the time (including extensions) for filing the return made under section 6018 (relating to estate tax returns) with respect to such donor. (Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91–614, title I, §§ 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub. L. 94–455, title XX, § 2008(b), Oct. 4, 1976, 90 Stat. 1892; Pub. L. 96–167, § 8(a)–(c), Dec. 29, 1979, 93 Stat. 1277, 1278; Pub. L. 97–34, title IV, § 442(d)(3), Aug. 13, 1981, 95 Stat. 322; Pub. L. 107–16, title V, § 542(b)(3), June 7, 2001, 115 Stat. 83; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.) Editorial Notes AMENDMENTS 2010—Subsecs. (a), (b)(3). Pub. L. 111–312 amended sub- secs. (a) and (b)(3) to read as if amendment by Pub. L. 107–16, § 542(b)(3), had never been enacted. See 2001 Amendment notes below. 2001—Subsec. (a). Pub. L. 107–16, § 542(b)(3)(A), amend- ed subsec. (a) generally. Prior to amendment, text read as follows: ‘‘Returns made under section 6018(a) (relat- ing to estate taxes) shall be filed within 9 months after the date of the decedent’s death.’’ Subsec. (b)(3). Pub. L. 107–16, § 542(b)(3)(B), substituted ‘‘section 6018 return’’ for ‘‘estate tax return’’ in heading and ‘‘(relating to returns relating to large transfers at death)’’ for ‘‘(relating to estate tax returns)’’ in text. 1981—Subsec. (b). Pub. L. 97–34 substituted in par. (1) the rule for filing gift tax returns on or before the 15th day of April following the close of the calendar year for prior provision for such filing on or before, in the case of a return for the first, second, or third calendar quar- ter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or, in the case of a return for the fourth calendar quarter of any calendar year, the 15th day of the fourth month following the close of the calendar quarter, redesig- nated former par. (3) as (2), and, as so redesignated, substituted ‘‘under section 6019 for such calendar year’’ for ‘‘under section 6019 for the fourth calendar quarter of such taxable year’’, struck out former par. (2) setting forth special rule where gifts in a calendar quarter to- talled $25,000 or less, added par. (3), and struck out par. (4) respecting application of the special rule to non- residents not citizens of the United States. 1979—Subsec. (b)(1). Pub. L. 96–167, § 8(a), substituted ‘‘(A) in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the cal- endar quarter, or’’ for ‘‘the 15th day of the second month following the close of the calendar quarter’’, and added subpar. (B). Subsec. (b)(2). Pub. L. 96–167, § 8(c), substituted ‘‘the date prescribed by paragraph (1) for filing the return for’’ for ‘‘the 15th day of the second month after’’ in provisions preceding subpar. (A), and struck out ‘‘the close of’’ before ‘‘the first subsequent’’ in subpar. (a) and before ‘‘the fourth calendar quarter’’ in subpar. (B). Subsec. (b)(3), (4). Pub. L. 96–167, § 8(b), added par. (3) and redesignated former par. (3) as (4). 1976—Subsec. (b). Pub. L. 94–455 designated existing provisions as par. (1) and added pars. (2) and (3). 1970—Subsec. (a). Pub. L. 91–614, § 101(b), substituted ‘‘9 months’’ for ‘‘15 months’’. Subsec. (b). Pub. L. 91–614, § 102(d)(4), substituted ‘‘the 15th day of the second month following the close of the calendar quarter’’ for ‘‘the 15th day of April following the close of the calendar year’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2010 AMENDMENT Amendment by Pub. L. 111–312 applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title. EFFECTIVE DATE OF 2001 AMENDMENT Amendment by Pub. L. 107–16 applicable to estates of decedents dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107–16, set out as a note under section 121 of this title. EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97–34, set out as a note under section 2501 of this title. EFFECTIVE DATE OF 1979 AMENDMENT Pub. L. 96–167, § 8(d), Dec. 29, 1979, 93 Stat. 1278, pro- vided that: ‘‘The amendments made by this section [amending this section] shall apply to returns for gifts made in calendar years ending after the date of the en- actment of this Act [Dec. 29, 1979].’’ EFFECTIVE DATE OF 1976 AMENDMENT Pub. L. 94–455, title XX, § 2008(d)(2), Oct. 4, 1976, 90 Stat. 1893, provided that: ‘‘The amendment made by subsection (b) [amending this section] shall apply to gifts made after December 31, 1976.’’ 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,