Treasury Regulations · 26 CFR
§ 301.6081-1. Extension of time for filing returns.
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 § 301.6081-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6081
- Length
- 20 words · about 1 min to read
For provisions concerning extensions of time for filing returns or other documents, see the regulations relating to the particular tax.
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6072-1 Time for filing income tax returns.
- § 301.6073-1 Time for filing declarations of estimated income tax by individuals.
- § 301.6074-1 Time for filing declarations of estimated income tax by corporations.
- § 301.6075-1 Time for filing estate and gift tax returns.
- § 301.6081-1 Extension of time for filing returns.
- § 301.6081-2 Automatic extension of time for filing an information return with respect to certain foreign trusts.
- § 301.6091-1 Place for filing returns and other documents.
- § 301.6096-1 Designation by individuals for taxable years beginning after December 31, 1972.
- § 301.6101-1 Period covered by returns or other documents.