26 C.F.R. § 1.6081-5T Extensions of time in the case of certain partnerships, corporations, and U.S. citizens and residents (temporary).
Title 26 - Internal Revenue
(a) [Reserved]. For further guidance, see §1.6081–5(a). (b) In order to qualify for the extension under this section— (1) A statement must be attached to the return showing that the person for whom the return is made is a person described in paragraph (a) of this section; or (2) If a person described in paragraph (a) of this section requests additional time to file, the person must request the extension on or before the fifteenth day of the sixth month following the close of the taxable year and check the appropriate box on Form 4868, “Application for Automatic Extension of Time To File a U.S. Individual Income Tax Return,” or Form 7004, “Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns,” whichever is applicable, or in any other manner prescribed by the Commissioner. (c) through (f) [Reserved]. For further guidance, see §1.6081–5(c) through (f). (g) Effective date. This section is applicable for applications for an automatic extension of time to file returns of income for taxpayers listed in paragraph (a) of this section filed after December 31, 2005. The applicability of this section expires on November 4, 2008. [T.D. 9229, 70 FR 67359, Nov. 7, 2005]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Extension of Time for Filing Returns
§ 1.6081-5T Extensions of time in the case of certain partnerships, corporations, and U.S. citizens and residents (temporary).
