Internal Revenue Code · 26 U.S.C.
§ 6081. Extension of time for filing returns
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6081
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Last amended
- July 31, 2015 by Pub. L. 114–41
- Amendments
- 3 dated changes in the source credit
- Length
- 3 subsections · 336 words · about 1 min to read
- Cross-references
- cites 2; cited by 0 Code sections and 38 other regulations
- Regulations
- 23 issued under this section
The Secretary may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months.
An extension of 6 months for the filing of the return of income taxes imposed by subtitle A shall be allowed any corporation if, in such manner and at such time as the Secretary may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Secretary, and if such corporation pays, on or before the date prescribed for payment of the tax, the amount properly estimated as its tax; but this extension may be terminated at any time by the Secretary by mailing to the taxpayer notice of such termination at least 10 days prior to the date for termination fixed in such notice. In the case of any return for a taxable year of a C corporation which ends on December 31 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “5 months” for “6 months”. In the case of any return for a taxable year of a C corporation which ends on June 30 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “7 months” for “6 months”.
For time for performing certain acts postponed by reason of war, see section 7508, and by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.
(Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 234(b)(2)(B), Sept. 3, 1982, 96 Stat. 503; Pub. L. 107–134, title I, § 112(d)(2), Jan. 23, 2002, 115 Stat. 2435; Pub. L. 114–41, title II, § 2006(c)(1), July 31, 2015, 129 Stat. 459.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6081
- § 1.6081-1 Extension of time for filing returns.
- § 1.6081-2 Automatic extension of time to file certain returns filed by partnerships.
- § 1.6081-3 Automatic extension of time for filing corporation income tax returns.
- § 1.6081-4 Automatic extension of time for filing individual income tax return.
- § 1.6081-5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
- § 1.6081-6 Automatic extension of time to file estate or trust income tax return.
- § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.
- § 1.6081-8 Extension of time to file certain information returns.
- § 1.6081-9 Automatic extension of time to file exempt or political organization returns.
- § 1.6081-10 Automatic extension of time to file withholding tax return for U.S. source income of foreign persons.
- § 1.6081-11 Automatic extension of time for filing certain employee plan returns.
- § 20.6081-1 Extension of time for filing the return.
- § 25.6081-1 Automatic extension of time for filing gift tax returns.
- § 26.6081-1 Automatic extension of time for filing generation-skipping transfer tax returns.
- § 28.6081-1 Extension of time for filing returns reporting gifts and bequests from covered expatriates.
- § 31.6081(a)-1 Extensions of time for filing returns and other documents.
- § 53.6081-1 Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.
- § 54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
- § 55.6081-1 Automatic extension of time for filing a return due under Chapter 44.
- § 156.6081-1 Automatic extension of time for filing a return due under chapter 54.
- § 157.6081-1 Automatic extension of time for filing a return due under chapter 55.
- § 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.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
- § 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- § 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
Cited in 38 regulations not issued under it
- § 1.217-1 Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
- § 1.1291-9 Deemed dividend election.
- § 1.1291-10 Deemed sale election.
- § 1.1295-1 Qualified electing funds.
- § 1.1295-3 Retroactive elections.
- § 1.1297-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.
- § 1.1298-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.
- § 1.1402(c)-2 Public office.
- § 1.1402(c)-3 Employees.
- § 1.1402(e)-3A Time limitation for filing application for exemption.
- § 1.1402(e)(2)-1 Time limitation for filing waiver certificate.
- § 1.1402(h)-1 Members of certain religious groups opposed to insurance.
- § 1.1446-6 Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
- § 1.1502-75 Filing of consolidated returns.
- § 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970.
- § 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations.
- § 1.6041-2 Return of information as to payments to employees.
- § 1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
- § 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance.
- § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations.
- § 1.6153-4 Extension of time for paying the estimated tax.
- § 1.9002-8 Manner of exercising elections.
- § 1.9003-4 Manner of exercising election.
- § 1.9004-4 Manner of exercising election.
Show 14 more
- § 1.9005-4 Manner of exercising election.
- § 20.2055-2 Transfers not exclusively for charitable purposes.
- § 20.2056(d)-3 Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.
- § 20.2056A-10 Surviving spouse becomes citizen after QDOT established.
- § 20.2056A-11 Filing requirements and payment of the section 2056A estate tax.
- § 25.2515-2 Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.
- § 25.6075-1 Returns, time for filing gift tax returns for gifts made after December 31, 1981.
- § 25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
- § 55.6071-1 Time for filing returns.
- § 301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
- § 301.6058-1 Information required in connection with certain plans of deferred compensation.
- § 301.6226-3 Adjustments taken into account by partners.
- § 301.7508A-1 Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
- § 301.9100-14T Individual's election to terminate taxable year when case commences.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2015—Subsec. (b). Pub. L. 114–41 substituted “6 months” for “3 months” in first sentence and inserted at end “In the case of any return for a taxable year of a C corporation which ends on December 31 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting ‘5 months’ for ‘6 months’. In the case of any return for a taxable year of a C corporation which ends on June 30 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting ‘7 months’ for ‘6 months’.”
2002—Subsec. (c). Pub. L. 107–134 amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: “For time for performing certain acts postponed by reason of war, see section 7508.”
1982—Subsec. (b). Pub. L. 97–248 struck out “or the first installment thereof required under section 6152” after “the amount properly estimated as its tax”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Pub. L. 114–41, title II, § 2006(c)(2), July 31, 2015, 129 Stat. 459, provided that: “The amendments made by this subsection [amending this section] shall apply to returns for taxable years beginning after December 31, 2015.”
Effective Date of 2002 Amendment
Pub. L. 107–134, title I, § 112(f), Jan. 23, 2002, 115 Stat. 2435, provided that: “The amendments made by this section [enacting section 1148 of Title 29, Labor, and amending this section, sections 6161, 6404, 7508, and 7508A of this title, and section 1302 of Title 29] shall apply to disasters and terroristic or military actions occurring on or after September 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after the date of the enactment of this Act [Jan. 23, 2002].”
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–248 applicable to taxable years beginning after Dec. 31, 1982, see section 234(e) of Pub. L. 97–248, set out as a note under section 6655 of this title.
Modification of Due Dates by Regulation
Pub. L. 114–41, title II, § 2006(b), July 31, 2015, 129 Stat. 458, as amended by Pub. L. 114–94, div. C, title XXXII, § 32104(a), Dec. 4, 2015, 129 Stat. 1738, provided that:
“In the case of returns for taxable years beginning after December 31, 2015, the Secretary of the Treasury, or the Secretary’s designee, shall modify appropriate regulations to provide as follows:“(1) The maximum extension for the returns of partnerships filing Form 1065 shall be a 6-month period ending on September 15 for calendar year taxpayers.“(2) The maximum extension for the returns of trusts filing Form 1041 shall be a 5½-month period ending on September 30 for calendar year taxpayers.“[(3) Repealed. Pub. L. 114–94, div. C, title XXXII, § 32104(a), Dec. 4, 2015, 129 Stat. 1738.]“(4) The maximum extension for the returns of organizations exempt from income tax filing Form 990 (series) shall be an automatic 6-month period ending on November 15 for calendar year filers.“(5) The maximum extension for the returns of organizations exempt from income tax that are required to file Form 4720 returns of excise taxes shall be an automatic 6-month period beginning on the due date for filing the return (without regard to any extensions).“(6) The maximum extension for the returns of trusts required to file Form 5227 shall be an automatic 6-month period beginning on the due date for filing the return (without regard to any extensions).“(7) The maximum extension for filing Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction, shall be an automatic 6-month period beginning on the due date for filing the return (without regard to any extensions).“(8) The maximum extension for a taxpayer required to file Form 8870 shall be an automatic 6-month period beginning on the due date for filing the return (without regard to any extensions).“(9) The due date of Form 3520–A, Annual Information Return of a Foreign Trust with a United States Owner, shall be the 15th day of the 3d month after the close of the trust’s taxable year, and the maximum extension shall be a 6-month period beginning on such day.“(10) The due date of Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, for calendar year filers shall be April 15 with a maximum extension for a 6-month period ending on October 15.“(11) The due date of FinCEN Report 114 (relating to Report of Foreign Bank and Financial Accounts) shall be April 15 with a maximum extension for a 6-month period ending on October 15 and with provision for an extension under rules similar to the rules in Treas. Reg. section 1.6081–5. For any taxpayer required to file such Form for the first time, any penalty for failure to timely request for, or file, an extension, may be waived by the Secretary.”
[Pub. L. 114–94, div. C, title XXXII, § 32104(b), Dec. 4, 2015, 129 Stat. 1738, provided that: “The amendment made by this section [amending section 2006(b) of Pub. L. 114–41, set out above] shall apply to returns for taxable years beginning after December 31, 2015.”
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