§ 6081. Extension of time for filing returns
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/usc/title-26/section-6081A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule The Secretary may grant a reasonable extension 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 manner and at such time as the Secretary may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Secretary, and if such corporation pays, on or before 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 notice 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 begins 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.)
Connections68 cite this · traces to 4
Cited by 68 sections · top 28
public-private-law
U.S. Code
- § 1302Pension Benefit Guaranty Corporation
- § 6161Extension of time for paying tax
- § 7508Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- § 6404Abatements
- § 1148Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
- § 7508AAuthority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
statutes-at-large
- Public Law 88–272
- Public Law 89–367
- Public Law 114–94To authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 107–134To amend the Internal Revenue Code of 1986 to provide tax relief for victims of the terrorist attacks against the United States, and for other purposes
- Public Law 114–41To provide an extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund, to provide resource flexibility to the Department of Veterans Affairs for health care services, and for other purposes
register
- NoticesDEPARTMENT OF THE TREASURY
- NoticesDEPARTMENT OF THE TREASURY
- Proposed RulesNotice of proposed rulemaking and notice of public hearing
- UnknownFinal rule
- Proposed RulesNotice of proposed rulemaking by cross-reference to temporary regulations
- NoticesNotice of proposed rulemaking and notice of public hearing
- Rules and RegulationsFinal regulations
- Rules and RegulationsFinal regulations and removal of temporary regulations
- NoticesFinal and removal temporary regulations SUMMARY: This document contains final regulations relating to the automatic extensions of time to file returns for partnership, trust, and estate taxpayers, and automatic extensions of time for filing returns for pension excise taxes
- NoticesDEPARTMENT OF THE TREASURY
- Rules and RegulationsFinal and temporary regulations
- Rules and RegulationsFinal and temporary regulations
Traces to 4 documents
U.S. Code
public-private-law
21 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 751
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 97–248, title III, § 234(b)(2)(B)
- 96 Stat. 503
- Pub. L. 107–134, title I, § 112(d)(2)
- 115 Stat. 2435
- Pub. L. 114–41, title II, § 2006(c)(1)
- 129 Stat. 459
- Pub. L. 114–41
- Pub. L. 107–134
- Pub. L. 97–248
- Pub. L. 94–455
- Pub. L. 114–41, title II, § 2006(c)(2)
- Pub. L. 107–134, title I, § 112(f)
- section 234(e) of Pub. L. 97–248
- Pub. L. 114–41, title II, § 2006(b)
- 129 Stat. 458
- 129 Stat. 1738
- section 2006(b) of Pub. L. 114–41
Citation graph
cites case law
§ 6081
Extension of time for filing returns
Fed. Reg.×45
Stat.×9
U.S.C.×6
Stat. Comp.×5
Pub. L.×2
IRM×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 751
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 97–248, title III, § 234(b)(2)(B)
Cites 25 · showing 9Cited by 68 across 6 sources