Treasury Regulations · 26 CFR
§ 157.6161-1. Extension of time for paying tax.
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. § 6161
Cite as 26 CFR § 157.6161-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6161
- Length
- 200 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
¶(a) In general—
¶(1) Tax shown or required to be shown on return. The Internal Revenue Service may, at the request of the taxpayer, grant a reasonable extension of time for payment of the amount of any tax imposed by chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code and shown or required to be shown on any return. The period of such extension shall not exceed 6 months from the date fixed for payment of such tax, except that in the case of a taxpayer that is abroad, such extension may exceed 6 months.
¶(2) Extension of time for filing distinguished. The granting of an extension of time for filing a return does not extend the time for the payment of the tax or any part thereof unless so specified in the extension.
¶(b) Certain rules relating to extension of time for paying income tax to apply. The provisions of § 1.6161-1(b), (c), and (d) of this chapter (relating to a requirement for undue hardship, to the application for extension, and to payment pursuant to an extension) shall apply to extensions of time for payment of the tax imposed by chapter 55 of the Code.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 157 Excise tax on structured settlement factoring transactions
- Subpart B Procedure and Administration
Nearby sections
- § 157.6091-1 Place for filing returns.
- § 157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 157.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 157.6151-1 Time and place for paying of tax shown on returns.
- § 157.6161-1 Extension of time for paying tax.
- § 157.6165-1 Bonds where time to pay tax has been extended.
- § 157.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 157.6694-2 Penalties for understatement due to an unreasonable position.
- § 157.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.