6081 CFR 2012 26 Vol13 Sec1 5
User Manual: 6081
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445
Internal Revenue Service, Treasury § 1.6081–5
tax return will be allowed an auto-
matic 6-month extension of time to file
the return after the date prescribed for
filing the return if the individual files
an application under this section in ac-
cordance with paragraph (b) of this sec-
tion. In the case of an individual de-
scribed in § 1.6081–5(a)(5) or (6), the
automatic 6-month extension will run
concurrently with the extension of
time to file granted pursuant to
§ 1.6081–5.
(b) Requirements. To satisfy this para-
graph (b), an individual must—
(1) Submit a complete application on
Form 4868, ‘‘Application for Automatic
Extension of Time To File U.S. Indi-
vidual Income Tax Return,’’ or in any
other manner prescribed by the Com-
missioner;
(2) File the application on or before
the later of—
(i) The date prescribed for filing the
return; or
(ii) The expiration of any extension
of time to file granted pursuant to
§ 1.6081–5;
(3) File the application with the In-
ternal Revenue Service office des-
ignated in the application’s instruc-
tions; and
(4) Show the full amount properly es-
timated as tax for the taxable year.
(c) No extension of time for the payment
of tax. An automatic extension of time
for filing a return granted under para-
graph (a) of this section will not extend
the time for payment of any tax due on
such return.
(d) Termination of automatic extension.
The Commissioner may terminate an
automatic extension at any time by
mailing to the individual a notice of
termination at least 10 days prior to
the termination date designated in
such notice. The Commissioner must
mail the notice of termination to the
address shown on the Form 4868 or to
the individual’s last known address.
For further guidance regarding the def-
inition of last known address, see
§ 301.6212–2 of this chapter.
(e) Penalties. See section 6651 for fail-
ure to file an individual income tax re-
turn or failure to pay the amount
shown as tax on the return. In par-
ticular, see § 301.6651–1(c)(3) of this
chapter (relating to a presumption of
reasonable cause in certain cir-
cumstances involving an automatic ex-
tension of time for filing an individual
income tax return).
(f) Effective/applicability dates. This
section is applicable for applications
for an automatic extension of time to
file an individual income tax return
filed after July 1, 2008.
[T.D. 9407, 73 FR 37366, July 1, 2008]
§ 1.6081–5 Extensions of time in the
case of certain partnerships, cor-
porations and U.S. citizens and resi-
dents.
(a) An extension of time for filing re-
turns of income and for paying any tax
shown on the return is hereby granted
to and including the fifteenth day of
the sixth month following the close of
the taxable year in the case of—
(1) Partnerships which are required
under section 6072(a) to file returns on
the fifteenth day of the fourth month
following the close of the taxable year
of the partnership, and which keep
their records and books of account out-
side the United States and Puerto
Rico;
(2) Domestic corporations which
transact their business and keep their
records and books of account outside
the United States and Puerto Rico;
(3) Foreign corporations which main-
tain an office or place of business with-
in the United States;
(4) Domestic corporations whose
principal income is from sources with-
in the possessions of the United States;
(5) United States citizens or residents
whose tax homes and abodes, in a real
and substantial sense, are outside the
United States and Puerto Rico; and
(6) United States citizens and resi-
dents in military or naval service on
duty, including non-permanent or
short term duty, outside the United
States and Puerto Rico.
(b) In order to qualify for the exten-
sion under this section—
(1) A statement must be attached to
the return showing that the person for
whom the return is made is a person
described in paragraph (a) of this sec-
tion; or
(2) If a person described in paragraph
(a) of this section requests additional
time to file, the person must request
the extension on or before the fifteenth
day of the sixth month following the
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446
26 CFR Ch. I (4–1–12 Edition) § 1.6081–6
close of the taxable year and check the
appropriate box on Form 4868, ‘‘Appli-
cation for Automatic Extension of
Time To File a U.S. Individual Income
Tax Return,’’ or Form 7004, ‘‘Applica-
tion for Automatic Extension of Time
to File Certain Business Income Tax,
Information, and Other Returns,’’
whichever is applicable, or in any other
manner prescribed by the Commis-
sioner.
(c) For purposes of paragraph (a)(5) of
this section, whether a person is a
United States resident will be deter-
mined in accordance with section
7701(b) of the Code. The term ‘‘tax
home,’’ as used in paragraph (a)(5), will
have the same meaning which it has
for purposes of section 162(a)(2) (relat-
ing to travel expenses away from
home). If a person does not have a reg-
ular or principal place of business, that
person’s tax home will be considered to
be his regular place of abode in a real
and substantial sense.
(d) In order to qualify for the exten-
sion under paragraph (a)(6), the as-
signed tour of duty outside the United
States and Puerto Rico must be for a
period that includes the entire due date
of the return.
(e) A person otherwise qualifying for
the extension under paragraph (a)(5) or
paragraph (a)(6) shall not be disquali-
fied because he is physically present in
the United States or Puerto Rico at
any time, including the due date of the
return.
(f) Effective/applicability date. This
section is applicable for returns of in-
come due after July 1, 2008.
[T.D. 8312, 55 FR 37227, Sept. 10, 1990; 55 FR
41310, Oct. 10, 1990, as amended by T.D. 9163,
69 FR 70550, Dec. 7, 2004; T.D. 9229, 70 FR
67359, Nov. 7, 2005; T.D. 9407, 73 FR 37366, July
1, 2008]
§ 1.6081–6 Automatic extension of time
to file estate or trust income tax re-
turn.
(a) In general. (1) Except as provided
in paragraph (a)(2) of this section, any
estate, including but not limited to an
estate defined in section 2031, or trust
required to file an income tax return
on Form 1041, ‘‘U.S. Income Tax Return
for Estates and Trusts,’’ will be al-
lowed an automatic 5-month extension
of time to file the return after the date
prescribed for filing the return if the
estate or trust files an application
under this section in accordance with
paragraph (b) of this section. No addi-
tional extension will be allowed pursu-
ant to § 1.6081–1(b) beyond the auto-
matic 5-month extension provided by
this section.
(2) A bankruptcy estate that is cre-
ated when an individual debtor files a
petition under either chapter 7 or chap-
ter 11 of Title 11 of the U.S. Code that
is required to file an income tax return
on Form 1041, ‘‘U.S. Income Tax Return
for Estates and Trusts,’’ and an estate
or trust required to file an income tax
return on Form 1041–N, ‘‘U.S. Income
Tax Return for Electing Alaska Native
Settlement,’’ or Form 1041–QFT, ‘‘U.S.
Income Tax Return for Qualified Fu-
neral Trusts’’ for any taxable year will
be allowed an automatic 6-month ex-
tension of time to file the return after
the date prescribed for filing the return
if the estate files an application under
this section in accordance with para-
graph (b) of this section.
(b) Requirements. To satisfy this para-
graph (b), an estate or trust must—
(1) Submit a complete application on
Form 7004, ‘‘Application for Automatic
Extension of Time to File Certain Busi-
ness Income Tax, Information, and
Other Returns,’’ or in any other man-
ner prescribed by the Commissioner;
(2) File the application on or before
the date prescribed for filing the return
with the Internal Revenue Service of-
fice designated in the application’s in-
structions; and
(3) Show the amount properly esti-
mated as tax for the estate or trust for
the taxable year.
(c) No extension of time for the payment
of tax. An automatic extension of time
for filing a return granted under para-
graph (a) of this section will not extend
the time for payment of any tax due on
such return.
(d) Effect of extension on beneficiary.
An automatic extension of time to file
an estate or trust income tax return
under this section will not extend the
time for filing the income tax return of
a beneficiary of the estate or trust or
the time for the payment of any tax
due on the beneficiary’s income tax re-
turn.
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