# 26 U.S.C. § 6081: Extension of time for filing returns Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6081(a)(1). ## § 6081(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. ## § 6081(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”. ## § 6081(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. ## Regulations - [Treas. Reg. § 1.6081-1](/26/reg/1.6081-1.md): Extension of time for filing returns. (interprets § 6081) - [Treas. Reg. § 1.6081-2](/26/reg/1.6081-2.md): Automatic extension of time to file certain returns filed by partnerships. (interprets § 6081) - [Treas. Reg. § 1.6081-3](/26/reg/1.6081-3.md): Automatic extension of time for filing corporation income tax returns. (interprets § 6081) - [Treas. Reg. § 1.6081-4](/26/reg/1.6081-4.md): Automatic extension of time for filing individual income tax return. (interprets § 6081) - [Treas. Reg. § 1.6081-5](/26/reg/1.6081-5.md): Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents. (interprets § 6081) - [Treas. Reg. § 1.6081-6](/26/reg/1.6081-6.md): Automatic extension of time to file estate or trust income tax return. (interprets § 6081) - [Treas. Reg. § 1.6081-7](/26/reg/1.6081-7.md): Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (interprets § 6081) - [Treas. Reg. § 1.6081-8](/26/reg/1.6081-8.md): Extension of time to file certain information returns. (interprets § 6081) - [Treas. Reg. § 1.6081-9](/26/reg/1.6081-9.md): Automatic extension of time to file exempt or political organization returns. (interprets § 6081) - [Treas. Reg. § 1.6081-10](/26/reg/1.6081-10.md): Automatic extension of time to file withholding tax return for U.S. source income of foreign persons. (interprets § 6081) - [Treas. Reg. § 1.6081-11](/26/reg/1.6081-11.md): Automatic extension of time for filing certain employee plan returns. (interprets § 6081) - [Treas. Reg. § 20.6081-1](/26/reg/20.6081-1.md): Extension of time for filing the return. (interprets § 6081) - [Treas. Reg. § 25.6081-1](/26/reg/25.6081-1.md): Automatic extension of time for filing gift tax returns. (interprets § 6081) - [Treas. Reg. § 26.6081-1](/26/reg/26.6081-1.md): Automatic extension of time for filing generation-skipping transfer tax returns. (interprets § 6081) - [Treas. Reg. § 28.6081-1](/26/reg/28.6081-1.md): Extension of time for filing returns reporting gifts and bequests from covered expatriates. (interprets § 6081) - [Treas. Reg. § 31.6081(a)-1](/26/reg/31.6081(a)-1.md): Extensions of time for filing returns and other documents. (interprets § 6081(a)) - [Treas. Reg. § 53.6081-1](/26/reg/53.6081-1.md): Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund. (interprets § 6081) - [Treas. Reg. § 54.6081-1](/26/reg/54.6081-1.md): Automatic extension of time for filing returns for certain excise taxes under Chapter 43. (interprets § 6081) - [Treas. Reg. § 55.6081-1](/26/reg/55.6081-1.md): Automatic extension of time for filing a return due under Chapter 44. (interprets § 6081) - [Treas. Reg. § 156.6081-1](/26/reg/156.6081-1.md): Automatic extension of time for filing a return due under chapter 54. (interprets § 6081) - [Treas. Reg. § 157.6081-1](/26/reg/157.6081-1.md): Automatic extension of time for filing a return due under chapter 55. (interprets § 6081) - [Treas. Reg. § 301.6081-1](/26/reg/301.6081-1.md): Extension of time for filing returns. (interprets § 6081) - [Treas. Reg. § 301.6081-2](/26/reg/301.6081-2.md): Automatic extension of time for filing an information return with respect to certain foreign trusts. (interprets § 6081) ## Forms named in the regulations - [Form 7004](https://www.irs.gov/pub/irs-pdf/f7004.pdf) - [Form W-2](https://www.irs.gov/pub/irs-pdf/fw2.pdf) - [Form 4768](https://www.irs.gov/pub/irs-pdf/f4768.pdf) - [Form 706](https://www.irs.gov/pub/irs-pdf/f706.pdf) ## Final rules - [90 FR 3376](https://www.federalregister.gov/documents/2025/01/14/2025-00284/guidance-under-section-2801-regarding-the-imposition-of-tax-on-certain-gifts-and-bequests-from) (2025): Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates - [85 FR 5323](https://www.federalregister.gov/documents/2020/01/30/2020-00467/return-due-date-and-extended-due-date-changes) (2020): Return Due Date and Extended Due Date Changes - [83 FR 38023](https://www.federalregister.gov/documents/2018/08/03/2018-16717/extension-of-time-to-file-certain-information-returns) (2018): Extension of Time To File Certain Information Returns - [82 FR 33441](https://www.federalregister.gov/documents/2017/07/20/2017-15209/return-due-date-and-extended-due-date-changes) (2017): Return Due Date and Extended Due Date Changes - [80 FR 48433](https://www.federalregister.gov/documents/2015/08/13/2015-19932/extension-of-time-to-file-certain-information-returns) (2015): Extension of Time To File Certain Information Returns - [79 FR 13220](https://www.federalregister.gov/documents/2014/03/10/2014-05051/information-reporting-of-minimum-essential-coverage) (2014): Information Reporting of Minimum Essential Coverage - [76 FR 36996](https://www.federalregister.gov/documents/2011/06/24/2011-15902/extension-of-time-for-filing-returns) (2011): Extension of Time for Filing Returns - [73 FR 37362](https://www.federalregister.gov/documents/2008/07/01/E8-14902/extension-of-time-for-filing-returns) (2008): Extension of Time for Filing Returns - [69 FR 70547](https://www.federalregister.gov/documents/2004/12/07/04-26837/automatic-extension-of-time-to-file-certain-information-returns-and-exempt-organization-returns) (2004): Automatic Extension of Time To File Certain Information Returns and Exempt Organization Returns - [69 FR 41192](https://www.federalregister.gov/documents/2004/07/08/04-15124/excise-tax-relating-to-structured-settlement-factoring-transactions) (2004): Excise Tax Relating to Structured Settlement Factoring Transactions - [68 FR 34797](https://www.federalregister.gov/documents/2003/06/11/03-14603/automatic-extension-of-time-to-file-certain-information-returns-and-exempt-organization-returns) (2003): Automatic Extension of Time To File Certain Information Returns and Exempt Organization Returns - [66 FR 38544](https://www.federalregister.gov/documents/2001/07/25/01-18417/estate-tax-return-form-706-extension-to-file) (2001): Estate Tax Return; Form 706, Extension to File - [66 FR 2817](https://www.federalregister.gov/documents/2001/01/12/01-623/definition-of-last-known-address) (2001): Definition of Last Known Address - [65 FR 17149](https://www.federalregister.gov/documents/2000/03/31/00-7351/kerosene-tax-aviation-fuel-tax-taxable-fuel-measurement-and-reporting-tax-on-heavy-trucks-and) (2000): Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax - [61 FR 69027](https://www.federalregister.gov/documents/1996/12/31/96-32379/automatic-extension-of-time-for-filing-individual-income-tax-returns-automatic-extension-of-time-to) (1996): Automatic Extension of Time for Filing Individual Income Tax Returns; Automatic Extension of Time To File Partnership Return of Income, Trust Income Tax Return, and U.S. Real Estate Mortgage Investment Conduit Income Tax Return ## Leading cases - [Crocker v. Commissioner, 92 T.C. 899 (1989)](https://www.courtlistener.com/opinion/4706941/crocker-v-commissioner/) - [Estate of Gardner v. Commissioner, 82 T.C. 989 (1984)](https://www.courtlistener.com/opinion/4706015/estate-of-gardner-v-commissioner/) - [Risman v. Commissioner, 100 T.C. 191 (1993)](https://www.courtlistener.com/opinion/4694835/risman-v-commissioner/) ## Proposed regulations (not in force) - [Prop. Treas. Reg. § 1.6081-11](/26/prop/1.6081-11_2012-15068.md): Automatic extension of time for filing certain employee plan returns. (REG-153627-08, proposed 2012-06-21) ## Connections Cites: § 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation; § 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions Cited by: none Derived from: 1939 § 53; 1939 § 58; 1939 § 141; 1939 § 147; 1939 § 148; 1939 § 149; 1939 § 150; 1939 § 153(a); 1939 § 153(b); 1939 § 821(b); 1939 § 864(b); 1939 § 874(b)(3); 1939 § 1253; 1939 § 1420(c); 1939 § 1530(b); 1939 § 1604(b); 1939 § 1625(c); 1939 § 1633(c); 1939 § 1716(b); 1939 § 2403(a); 1939 § 2451(a); 1939 § 2471; 1939 § 2555(c)(1); 1939 § 2701; 1939 § 3233; 1939 § 3272(a); 1939 § 3310(f)(1); 1939 § 3448(a); 1939 § 3461; 1939 § 3467; 1939 § 3469(e); 1939 § 3475(d); 1939 § 3611(a)(1); 1939 § 3634; 1939 § 3779(b); 1939 § 3791(a) ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 751 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 503 - 2002-01-23: [Pub. L. 107-134](/26/act/107-134.md), 115 Stat. 2435 - 2015-07-31: [Pub. L. 114-41](/26/act/114-41.md), 129 Stat. 459