Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Time for filing returns and other documents (§§ 1.6071-1 to 1.6074-3)

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. § 1.6071-1 Time for filing returns and other documents.
  2. § 1.6072-1 Time for filing returns of individuals, estates, and trusts.
  3. § 1.6072-2 Time for filing returns of corporations.
  4. § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations.
  5. § 1.6072-4 Time for filing other returns of income.
  6. § 1.6073-1 Time and place for filing declarations of estimated income tax by individuals.
  7. § 1.6073-2 Fiscal years.
  8. § 1.6073-3 Short taxable years.
  9. § 1.6073-4 Extension of time for filing declarations by individuals.
  10. § 1.6074-1 Time and place for filing declarations of estimated income tax by corporations.
  11. § 1.6074-2 Time for filing declarations by corporations in case of a short taxable year.
  12. § 1.6074-3 Extension of time for filing declarations by corporations.