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Treasury Regulations · 26 CFR

§ 301.6081-2. Automatic extension of time for filing an information return with respect to certain foreign trusts.

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 § 301.6081-2

At a glance

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

Status
In the current eCFR
Issued
July 1, 2008 by T.D. 9407
Issued under
26 U.S.C. § 6081
Length
279 words · about 1 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 0
(a) In general. A trust required to file a return on Form 3520-A, “Annual Information Return of Foreign Trust with a U.S. Owner,” will be allowed an automatic 6-month extension of time to file the return after the date prescribed for filing the return if the trust files an application under this section in accordance with paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), a trust must—
(1) Submit a complete application on Form 7004, “Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns,” or in any other manner prescribed by the Commissioner; and
(2) File the application on or before the date prescribed for filing the return with the Internal Revenue Service office designated in the application's instructions.
(c) Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing to the trust a notice of termination at least 10 days prior to the termination date designated in such notice. The Commissioner must mail the notice of termination to the address shown on the Form 7004 or to the trust's last known address. For further guidance regarding the definition of last known address, see § 301.6212-2 of this chapter.
(d) Penalties. See section 6677 for failure to file information returns with respect to certain foreign trusts.
(e) Effective/applicability dates. This section is applicable for applications for an automatic extension of time to file an information return with respect to certain foreign trusts listed in paragraph (a) of this section filed after July 1, 2008.

[T.D. 9407, 73 FR 37371, July 1, 2008]

place for filing returns or other documents

Other regulations under § 6081

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

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. Issued by T.D. 9407 (73 FR 37371)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR1b5d05d4bfe19f9 Information and Returns
  4. Records, statements, and special returns

Nearby sections