Treasury Regulations · 26 CFR
§ 28.6081-1. Extension of time for filing returns reporting gifts and bequests from covered expatriates.
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 § 28.6081-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 90 FR 3395, Jan. 14, 2025, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6081
- Length
- 234 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 2 regulations; cited by 0
¶(a) In general. A U.S. recipient as defined in § 28.2801-2(e) may request an extension of time to file a Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates, by filing an appropriate form for extension as specified by guidance or instructions. A U.S. recipient must include on the form for extension an estimate of the amount of section 2801 tax liability and must file the form for extension with the Internal Revenue Service in the manner designated in the instructions issued with respect to such form.
¶(b) Automatic extension. A U.S. recipient as defined in § 28.2801-2(e) will be allowed an automatic six-month extension of time beyond the date prescribed in § 28.6071-1 to file Form 708 if the form for extension is filed on or before the due date for filing Form 708 in accordance with the procedures under paragraph (a) of this section.
¶(c) No extension of time for the payment of tax. An automatic extension of time for filing a return granted under paragraph (b) of this section will not extend the time for payment of any tax due with such return.
¶(e) Applicability date. This section applies on and after January 14, 2025.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 28 Imposition of tax on gifts and bequests from covered expatriates
Nearby sections
- § 28.6001-1 Records required to be kept.
- § 28.6011-1 Returns.
- § 28.6060-1 Reporting requirements for tax return preparers.
- § 28.6071-1 Time for filing returns.
- § 28.6081-1 Extension of time for filing returns reporting gifts and bequests from covered expatriates.
- § 28.6091-1 Place for filing returns.
- § 28.6101-1 Period covered by returns.
- § 28.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 28.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.