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Treasury Regulations · 26 CFR Part 1

Extension of Time for Filing Returns (§§ 1.6081-1 to 1.6081-11)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.6081-1 Extension of time for filing returns.
  2. § 1.6081-2 Automatic extension of time to file certain returns filed by partnerships.
  3. § 1.6081-3 Automatic extension of time for filing corporation income tax returns.
  4. § 1.6081-4 Automatic extension of time for filing individual income tax return.
  5. § 1.6081-5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
  6. § 1.6081-6 Automatic extension of time to file estate or trust income tax return.
  7. § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.
  8. § 1.6081-8 Extension of time to file certain information returns.
  9. § 1.6081-9 Automatic extension of time to file exempt or political organization returns.
  10. § 1.6081-10 Automatic extension of time to file withholding tax return for U.S. source income of foreign persons.
  11. § 1.6081-11 Automatic extension of time for filing certain employee plan returns.