Internal Revenue Code:Sec. 6081. Extension of time for filing returns

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART VI - EXTENSION OF TIME FOR FILING RETURNS
       

Statute

    Sec. 6081. Extension of time for filing returns
 
    (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.
    (b) Automatic extension for corporation income tax returns
      An extension of 3 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.
    (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.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
    title III, Sec. 234(b)(2)(B), Sept. 3, 1982, 96 Stat. 503; Pub. L.
    107-134, title I, Sec. 112(d)(2), Jan. 23, 2002, 115 Stat. 2435.)
 

Miscellaneous

                                 AMENDMENTS
      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.
                      EFFECTIVE DATE OF 2002 AMENDMENT
      Pub. L. 107-134, title I, Sec. 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.