Treasury Regulations · 26 CFR
§ 1.6164-1. Extensions of time for payment of taxes by corporations expecting carrybacks.
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. § 6164
Cite as 26 CFR § 1.6164-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6164
- Length
- 293 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 1
¶(a) In general. If a corporation in any taxable year files a statement with respect to an expected net operating loss carryback from such taxable year, such corporation may extend the time for the payment of all or part of any tax imposed by subtitle A of the Code for the taxable year immediately preceding such taxable year to the extent and subject to the limitations provided in section 6164. A corporation may extend the time for payment with respect to only such taxes as meet the following requirements:
¶(1) The tax must be one imposed by subtitle A of the Code;
¶(2) The tax must be for the taxable year immediately preceding the taxable year of the expected net operating loss;
¶(3) The tax must be shown on the return or must be assessed within the taxable year of the expected net operating loss; and
¶(4) The tax must not have been paid or required to have been paid prior to the filing of the statement.
¶(b) Statement for purpose of extending time for payment.
¶(1) The time for payment of the tax is automatically extended upon the filing of a statement on Form 1138 by the corporation with the district director for the district where the tax is payable. The statement on Form 1138 must be filled out in accordance with the instructions accompanying the form, and all information required by the form and the instructions must be furnished by the taxpayer. The district director, upon request, will furnish a receipt for any statement filed. Such receipt will show the date the statement was filed.
¶(2) The period of extension is that provided in section 6164(d) and § 1.6164-5 unless sooner terminated by action of either the district director or the corporation.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Extensions of Time for Payment
Nearby sections
- § 1.6161-1 Extension of time for paying tax or deficiency.
- § 1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
- § 1.6164-1 Extensions of time for payment of taxes by corporations expecting carrybacks.
- § 1.6164-2 Amount of tax the time for payment of which may be extended.
- § 1.6164-3 Computation of the amount of reduction of the tax previously determined.
- § 1.6164-4 Payment of remainder of tax where extension relates to only part of the tax.
- § 1.6164-5 Period of extension.