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Treasury Regulations · 26 CFR

§ 1.6081-5. Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 6081

Cite as 26 CFR § 1.6081-5

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
September 10, 1990 by T.D. 8312
Last amended
January 30, 2020 by T.D. 9892
Issued under
26 U.S.C. § 6081
Length
587 words · about 3 min to read
Cross-references
cites 3 Code sections and 0 regulations; cited by 6
(a) An extension of time for filing returns 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(b) to file returns on the fifteenth day of the third month following the close of the taxable year of the partnership, that keep their records and books of account outside 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 maintain an office or place of business within the United States;
(4) Domestic corporations whose principal income is from sources within 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 residents 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 extension 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 section; 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 close of the taxable year and check the appropriate box on Form 4868, “Application for Automatic Extension of Time To File a U.S. Individual Income Tax Return,” or Form 7004, “Application 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 Commissioner.
(c) For purposes of paragraph (a)(5) of this section, whether a person is a United States resident will be determined 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) (relating to travel expenses away from home). If a person does not have a regular 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 extension under paragraph (a)(6), the assigned 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 disqualified because he is physically present in the United States or Puerto Rico at any time, including the due date of the return.
(f) This section applies to returns filed on or after January 30, 2020. Section 1.6081-5T (as contained in 26 CFR part 1, revised April 2019) applies to applications for an automatic extension of time to file returns before January 30, 2020.

[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; T.D. 9821, 82 FR 33447, July 20, 2017; T.D. 9892, 85 FR 5326, Jan. 30, 2020]

Other regulations under § 6081

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Cited by 6 other regulations

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9892 (85 FR 5326)
  2. Amended by T.D. 9821 (82 FR 33447)
  3. Amended by T.D. 9407 (73 FR 37366)
  4. Amended by T.D. 9229 (70 FR 67359)
  5. Amended by T.D. 9163 (69 FR 70550)
  6. Amended (55 FR 41310)
  7. Issued by T.D. 8312 (55 FR 37227)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Extension of Time for Filing Returns

Nearby sections