§ 6081 Extension of time for filing returns

OLRC 119-134 · eCFR 2026-10-19 · 23 regs · 4 amending Acts

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 4 Acts · From 1939 Code § 53 · § 58 · § 141 · § 147 · § 148 · § 149 · § 150 · § 153(a) · § 153(b) · § 821(b) · § 864(b) · § 874(b)(3) · § 1253 · § 1420(c) · § 1530(b) · § 1604(b) · § 1625(c) · § 1633(c) · § 1716(b) · § 2403(a) · § 2451(a) · § 2471 · § 2555(c)(1) · § 2701 · § 3233 · § 3272(a) · § 3310(f)(1) · § 3448(a) · § 3461 · § 3467 · § 3469(e) · § 3475(d) · § 3611(a)(1) · § 3634 · § 3779(b) · § 3791(a)

19541976198220022015(a) General rule(b) Automatic extension for corporation income tax returns(c) Cross references
Connections Cited by 0 · Cites 2
    § 6081 Extension of time for filing returns
    § 1.6081-1 Extension of time for filing returns.§ 1.6081-2 Automatic extension of time to file certain returns filed by partnerships.§ 1.6081-3 Automatic extension of time for filing corporation income tax returns.§ 1.6081-4 Automatic extension of time for filing individual income tax return.§ 1.6081-5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.§ 1.6081-6 Automatic extension of time to file estate or trust income tax return.§ 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.§ 1.6081-8 Extension of time to file certain information returns.§ 1.6081-9 Automatic extension of time to file exempt or political organization returns.§ 1.6081-10 Automatic extension of time to file withholding tax return for U.S. source income of foreign persons.§ 1.6081-11 Automatic extension of time for filing certain employee plan returns.§ 20.6081-1 Extension of time for filing the return.§ 25.6081-1 Automatic extension of time for filing gift tax returns.§ 26.6081-1 Automatic extension of time for filing generation-skipping transfer tax returns.§ 28.6081-1 Extension of time for filing returns reporting gifts and bequests from covered expatriates.§ 53.6081-1 Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.§ 54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43.§ 55.6081-1 Automatic extension of time for filing a return due under Chapter 44.§ 156.6081-1 Automatic extension of time for filing a return due under chapter 54.§ 157.6081-1 Automatic extension of time for filing a return due under chapter 55.§ 301.6081-1 Extension of time for filing returns.§ 301.6081-2 Automatic extension of time for filing an information return with respect to certain foreign trusts.Prop. § 1.6081-11 Proposed 2012 · Automatic extension of time for filing certain employee plan returns.
    Amended 1976
    • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

    Cases: Crocker v. Commissioner, 92 T.C. 899 (1989); Estate of Gardner v. Commissioner, 82 T.C. 989 (1984); Risman v. Commissioner, 100 T.C. 191 (1993)

    Forms: Form 7004; Form W-2; Form 4768; Form 706

    Final rules 15

      (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.

      § 31.6081(a)-1 Extensions of time for filing returns and other documents.
      Cited by 3

        (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”.

        Amended 1982, 2015
        • 2015 Pub. L. 114-41 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 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’.”
        • 1982 Pub. L. 97-248 Pub. L. 97–248 struck out “or the first installment thereof required under section 6152” after “the amount properly estimated as its tax”.
        Cited by 2

          (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.

          Amended 2002
          • 2002 Pub. L. 107-134 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.”