Treasury Regulations · 26 CFR
§ 55.6161-1. Extension of time for paying tax or deficiency.
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 § 55.6161-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6161
- Length
- 300 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. A reasonable extension of the time for payment of the amount of any tax imposed by Chapter 44 and shown or required to be shown on any return, may be granted by the district directors at the request of the taxpayer. The period of such extension shall not be in excess of 6 months from the date fixed for payment of such tax.
¶(2) Deficiency. The time for payment of any amount determined as a deficiency in respect of tax imposed by Chapter 44 may, at the request of the taxpayer, be extended by the internal revenue officer to whom the tax is required to be paid. The extension may be for a period not to exceed 18 months from the date fixed for payment of the deficiency, as shown on the notice and demand. In exceptional cases, a further extension for a period not in excess of 12 months may be granted. No extension of time for payment of a deficiency shall be granted if the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax.
¶(3) Extension of time for filing distinguished. The granting of an extension of time for filing a return does not operate to 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), and (c), and (d) of this chapter (relating to a requirement for undue hardship, the application for extension, and payment pursuant to an extension) shall apply to extensions of time for payment of the tax imposed by Chapter 44.
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 55 Excise tax on real estate investment trusts and regulated investment companies
- Subpart C Procedure and Administration
Nearby sections
- § 55.6091-2 Exceptional cases.
- § 55.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 55.6151-1 Time and place for paying of tax shown on returns.
- § 55.6161-1 Extension of time for paying tax or deficiency.
- § 55.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 55.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 55.6694-2 Penalties for understatement due to an unreasonable position.
- § 55.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.