Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®
About Us
Don't have an account? Request a trial
  1. IRC
  2. Subtitle F
  3. Chapter 61
  4. Subchapter A
  5. Part VI
  6. § 6081

Sec. 6081. Extension Of Time For Filing Returns

I.R.C. § 6081(a) General Rule —
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.
I.R.C. § 6081(b) Automatic Extension For Corporation Income Tax Returns —
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”.
I.R.C. § 6081(c) Cross References —
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; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834; Sept. 3, 1982, Pub. L. 97-248, title III, 234(b)(2)(B), 96 Stat. 503; Pub. L. 107-134, title I, Sec. 112(d)(2), 115 Stat. 2427; Pub. L. 114-41, title II, Sec. 2006(c)(1), July 31, 2015, 129 Stat. 443.)
BACKGROUND NOTES
AMENDMENTS
2015—Subsec. (b). Pub. L. 114-41, Sec. 2006(c)(1), amended subsec. (b) by substituting “6 months” for “3 months” and by adding the two sentences at the end.
2002—Subsec. (c) Pub. L. 107-134, Sec. 112(d)(2), amended subsec. (c). Prior to amendment it read as follows:
“(c) Postponement by reason of war
“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.
EFFECTIVE DATE OF 2015 AMENDMENT
Amendment by Pub. L. 114-41, Sec. 2006(c)(1), effective for returns for taxable years beginning after December 31, 2015.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-134, Sec. 112(d)(2), applicable 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.
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.
ABATEMENT OF INTEREST ON UNDER-PAYMENTS BY TAXPAYERS IN PRESIDENTIALLY DECLARED DISASTER AREAS OF PUB. L. 105-34
Section 915(a) of Pub. L. 105-34, as amended by Sec. 4003(e)(2) of Pub. L. 105-277, provided that:
“(a) In General.--If the Secretary of the Treasury extends for any period the time for filing income tax returns under section 6081 of the Internal Revenue Code of 1986 and the time for paying income tax with respect to such returns under section 6161 of such Code (and waives any penalties relating to the failure to so file or so pay) for any individual located in a Presidentially declared disaster area, the Secretary shall, notwithstanding section 7508A(b) of such Code, abate for such period the assessment of any interest prescribed under section 6601 of such Code on such income tax.
(b) Presidentially Declared Disaster Area.--For purposes of subsection (a), the term “Presidentially declared disaster area” means, with respect to any individual, any area which the President has determined during 1997 or 1998 warrants assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.
(c) Individual.--For purposes of this section, the term “individual” shall not include any estate or trust.
(d) Effective Date.--This section shall apply to disasters declared after December 31, 1996.”