Extension of Time To File Certain Information Returns, 48433-48436 [2015-19932]
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Federal Register / Vol. 80, No. 156 / Thursday, August 13, 2015 / Rules and Regulations
radius to where the Ogden-Hinckley 84°
radial intersects the 4.3-mile radius to the
point where the Ogden-Hinckley 99° radial
intersects the Hill AFB 4.6-mile radius,
excluding the portion southeast of a line
beginning where the 216° radial intersects
the Hill AFB 4.6-mile radius; thence
northeast to lat. 41°10′21″ N., long. 112°00′55
W.; to lat. 41°10′56″ N., long. 111°59′19″ W.;
to a point where the Ogden-Hinckley 99°
radial intersects the Hill AFB 4.6-nm radius.
This airspace is effective during the specific
dates and times established in advance by a
Notice to Airmen. The effective date and time
will thereafter be published in the Airport/
Facility Directory.
DEPARTMENT OF THE TREASURY
Paragraph 6004 Class E Airspace Areas
Designated as an Extension to a Class D or
Class E Surface Area
SUMMARY:
*
*
*
ANM UT E4
[New]
*
*
Ogden-Hinckley Airport, UT
Ogden-Hinckley Airport, UT
(Lat. 41°11′44″ N., long. 112°00′47″ W.)
Hill AFB, UT
(Lat. 41°07′26″ N., long. 111°58′23″ W.)
That airspace extending upward from the
surface 4 miles north and parallel to the 225°
radial of the Ogden-Hinckley Airport,
extending from the 4.3-mile radius to 16
miles southwest of the airport, thence
southeast to lat. 40°57′3″ N., long. 112°12′44″
W., thence northeast to the point where the
Ogden-Hinckley 99° radial intersects the Hill
AFB 4.6-mile radius, thence to the point of
beginning.
Paragraph 6005 Class E Airspace Areas
Extending Upward From 700 Feet or More
Above the Surface of the Earth
*
*
*
ANM UT E5
[Modified]
*
*
Ogden-Hinckley Airport, UT
Ogden-Hinckley Airport, UT
(Lat. 41°11′44″ N., long. 112°00′47″ W.)
That airspace extending upward from 700
feet above the surface within a 5.3-mile
radius of Ogden-Hinckley Airport, and that
airspace 3 miles either side of the 294° radial
from the airport extending from the 5.3-mile
radius to 11 miles northwest of the airport,
and that airspace 4 miles either side of the
Ogden-Hinckley 226° radial from the 5.3-mile
radius to 13 miles southwest of the airport.
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Issued in Seattle, Washington, on July 27,
2015.
Johanna Forkner,
Manager, Operations Support Group, Western
Service Center.
[FR Doc. 2015–19138 Filed 8–12–15; 8:45 am]
BILLING CODE 4910–13–P
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Internal Revenue Service
26 CFR Part 1
[TD 9730]
RIN 1545–BM50
Extension of Time To File Certain
Information Returns
Internal Revenue Service (IRS),
Treasury.
ACTION: Final and temporary
regulations.
AGENCY:
This document contains final
and temporary regulations that remove
the automatic extension of time to file
information returns on forms in the W–
2 series (except Form W–2G). The
temporary regulations allow only a
single 30-day non-automatic extension
of time to file these information returns.
These changes are being implemented to
accelerate the filing of forms in the W–
2 series (except Form W–2G) so they are
available earlier in the filing season for
use in the IRS’s identity theft and
refund fraud detection processes. In
addition, the temporary regulations
update the list of information returns
subject to the rules regarding extensions
of time to file. The temporary
regulations affect taxpayers who are
required to file the affected information
returns and need an extension of time
to file. The substance of the temporary
regulations is included in the proposed
regulations set forth in the notice of
proposed rulemaking on this subject in
the Proposed Rules section in this issue
of the Federal Register.
DATES: Effective date: These regulations
are effective on July 1, 2016.
Applicability date: For dates of
applicability, see § 1.6081–8T(g) and (h).
FOR FURTHER INFORMATION CONTACT:
Jonathan R. Black, (202) 317–6845 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains amendments
to 26 CFR part 1 under section 6081 of
the Internal Revenue Code (Code)
regarding extensions of time to file
certain information returns. Effective for
filing season 2017, this document
removes § 1.6081–8 and adds new
§ 1.6081–8T. Section 1.6081–8 will
remain in effect for filing season 2016.
Section 1.6081–8 currently provides an
automatic 30-day extension of time to
file information returns on forms in the
W–2 series (including Forms W–2, W–
2AS, W–2G, W–2GU, and W–2VI), 1095
series, 1098 series, 1099 series, and
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5498 series, and on Forms 1042–S and
8027, and allows an additional 30-day
non-automatic extension of time to file
those information returns in certain
cases.
The temporary regulations § 1.6081–
8T are substantially identical to the
regulations § 1.6081–8 that will be
removed, except that the temporary
regulations: (1) Add information returns
on forms in the 1097 series and Forms
1094–C, 3921, and 3922 to the list of
information returns with procedures
prescribed by regulations for the
extension of time to file; (2) remove
information returns on forms in the W–
2 series (except Form W–2G) from the
list of information returns eligible for
the automatic 30-day extension of time
to file, and instead provide a single 30day non-automatic extension of time to
file those information returns; and (3)
clarify that the procedures for
requesting an extension of time to file in
the case of forms in the 1095 series
apply to information returns on Forms
1095–B and 1095–C, but not 1095–A.
The due dates imposed by statute,
regulation, or form instruction for filing
information returns on forms in the W–
2 series, 1097 series, 1098 series, and
1099 series, and Forms 1094–C (when
filed as a stand-alone information
return), 1095–B, 1095–C, 3921, 3922,
and 8027 on paper are either February
28 or the last day of February of the
calendar year following the calendar
year for which the information is being
reported. The due date for filing these
information returns electronically is
March 31 of the calendar year following
the calendar year for which the
information is being reported. The
information returns on forms in the
5498 series and the Form 1042–S,
whether filed on paper or electronically,
are due March 15 and May 31,
respectively, of the calendar year
following the calendar year for which
the information is being reported. All of
these information returns are filed with
the IRS, except for information returns
on forms in the W–2 series (other than
Form W–2G), which are filed with the
Social Security Administration. Filers
who fail to timely and accurately file
these information returns may be
subject to penalties under section 6652
(regarding failure to file certain
information returns), section 6693
(regarding failure to report on certain
tax-favored accounts or annuities), or
section 6721 (regarding failure to timely
and accurately file information returns
defined by section 6724(d)(1)).
Section 6081(a) generally provides
that the Secretary may grant a
reasonable extension of time, not to
exceed 6 months, for filing any return,
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declaration, statement, or other
document required by Title 26 or by
regulation. The regulations under
section 6081 generally provide rules for
extensions of time to file returns. The
regulations under § 1.6081–8 provide
specific rules for extensions of time to
file certain information returns.
Under § 1.6081–8(a), a person
required to file certain information
returns (the filer), or the person
transmitting the return for the filer (the
transmitter), can currently receive an
automatic 30-day extension of time to
file those information returns. A filer or
transmitter obtains an automatic 30-day
extension of time to file by submitting
a Form 8809, ‘‘Application for
Extension of Time to File Information
Returns,’’ to the IRS on or before the due
date of the information return.
Section 1.6081–8(d) also currently
provides that a filer or transmitter that
obtains an automatic 30-day extension
of time to file may request an additional
30-day extension of time to file by
submitting a second Form 8809 on or
before the date that the automatic 30day extension of time to file expires.
That additional 30-day extension of
time to file under § 1.6081–8(d) is not
automatically granted by the IRS. Unlike
requests to obtain an automatic 30-day
extension of time to file under § 1.6081–
8(a), a filer or transmitter that requests
an additional 30-day extension of time
to file under § 1.6081–8(d) is required to
sign the Form 8809 under penalties of
perjury and include an explanation of
why an additional extension of time to
file is needed. No further extensions of
time to file are permitted under
§ 1.6081–8.
Employers eligible to file information
returns on forms in the W–2 series on
an expedited basis under § 31.6071(a)1(a)(3)(ii) are not eligible to obtain the
automatic 30-day extension of time to
file those information returns under
§ 1.6081–8 because they received an
automatic extension of time to file
information returns on forms in the W–
2 series under Rev. Proc. 96–57 (1996–
2 CB 389), see § 601.601(d)(2)(ii)(b) of
this chapter.
A filer or transmitter seeking an
extension of time to furnish statements
to recipients is required to separately
request an extension of time to furnish
the statements under rules applicable to
those statements.
Explanation of Provisions
The IRS uses third-party information
returns to increase voluntary
compliance, verify accuracy of tax
returns, improve collection of taxes, and
combat fraud, including fraudulent
refund claims filed by unscrupulous
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preparers and individuals using the
stolen identities of legitimate taxpayers.
Identity theft and refund fraud is a
persistent and evolving threat to the
nation’s tax system. It places an
enormous burden on the United States
Government, with the most painful and
immediate impact being on the victims
whose personal information is used to
commit the crime and the most
pervasive impact being an erosion of
public confidence in the tax system.
Identity thieves often electronically
file their fraudulent refund claims early
in the tax filing season, using fictitious
wage and other information of
legitimate taxpayers. Unscrupulous
preparers also electronically file early in
the tax filing season, over-claiming
deductions and credits and
underreporting income for unwitting, as
well as complicit, taxpayers. In many
cases, the IRS is unable to verify the
wage and other information reported on
tax returns filed before April 15th, in
part because the IRS does not receive
the information returns reporting this
information until later in the filing
season.
Although paper information returns
are generally due to be filed by February
28 or the last day of February of the
calendar year following the calendar
year for which the information is
reported, an extension of time to file
under § 1.6081–8 may currently extend
the due date until the end of March or,
if a non-automatic extension is also
granted, the end of April. Similarly,
although electronically-filed
information returns are generally due by
March 31 of the calendar year following
the calendar year for which the
information is reported, an extension of
time to file under § 1.6081–8 may
extend the due date until the end of
April or, if a non-automatic extension is
also granted, the end of May.
Receipt of information returns earlier
in the filing season will improve the
IRS’s ability to identify fraudulent
refund claims and stop the refunds
before they are paid. The United States
Government Accountability Office
(GAO) has cited the IRS’s receipt of
information returns late in the filing
season as a contributing factor in
payment of fraudulent refunds due to
identity theft and preparer misconduct.
See GAO Report GAO–14–633, Identity
Theft, Additional Actions Could Help
IRS Combat the Large, Evolving Threat
of Refund Fraud. Removing the
automatic 30-day extension of time to
file is an affirmative step to accelerate
the filing of information returns so they
are available earlier in the filing season
for use in the IRS’s refund fraud
detection processes.
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Over the next several years, the IRS
intends to remove the 30-day automatic
extension of time to file certain
information returns. Under § 1.6081–8T,
which will not be effective until the
2017 filing season, the first information
returns subject to these new rules are
information returns on forms in the W–
2 series (except Form W–2G). These
information returns are particularly
helpful to the IRS for identifying
fraudulent identity theft refund claims
and preventing their payout. This is
because a significant portion of most
taxpayers’ income and withholding
information is reported on Forms W–2.
Forms W–2 are also a major source of
the false income and withholding that is
reported by identity thieves and
unscrupulous preparers. Having access
to Forms W–2 earlier in the filing season
will improve the IRS’s ability to conduct
pre-refund matching and identify
incidences of identity theft and tax
refund fraud.
Accordingly, § 1.6081–8T provides a
single 30-day non-automatic extension
of time to file information returns on
forms in the W–2 series (except Form
W–2G) due in 2017 that the IRS may, in
its discretion, grant if the IRS
determines that an extension of time to
file is warranted based on the filer’s or
transmitter’s explanation attached to the
Form 8809 signed under the penalties of
perjury. The IRS anticipates that it will
grant the non-automatic extension of
time to file only in limited cases where
the filer’s or transmitter’s explanation
demonstrates that an extension of time
to file is needed as a result of
extraordinary circumstances or
catastrophe, such as a natural disaster or
fire destroying the books and records a
filer needs for filing the information
returns. If the IRS does not grant the
extension of time to file, information
returns filed after their due dates are not
timely filed, regardless of whether the
application for extension of time to file
was filed timely.
The IRS intends to eventually remove
the automatic 30-day extension of time
to file the other forms listed in § 1.6081–
8T and replace it with a single nonautomatic 30-day extension of time to
file. Therefore, proposed regulations set
forth in the notice of proposed
rulemaking on this subject in the
Proposed Rules section in this issue of
the Federal Register would remove the
automatic 30-day extension of time to
file these other information returns. As
currently drafted, the proposed
regulations would affect information
returns due January 1 of the calendar
year beginning after the date of
publication of final regulations in the
Federal Register, but the preamble to
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those proposed regulations provides
that final regulations will not be
effective any earlier than the 2018 filing
season.
Treasury and the IRS request
comments on the appropriate timing of
the removal of the automatic extension
of time to file information returns
covered by § 1.6081–8T, such as Form
1042–S, including whether special
transitional considerations should be
given for any category or categories of
forms or filers relative to other forms or
filers. Please follow the instructions in
the ‘‘Comments and Requests for Public
Hearing’’ section in the notice of
proposed rulemaking accompanying
these temporary regulations in this issue
of the Federal Register.
Section 1.6081–8T also updates the
list of information returns that are
currently covered by § 1.6081–8. Forms
3921 and 3922 are being added to
§ 1.6081–8T because these forms have
been included on Form 8809 since the
June 2009 revision, which coincided
with the revision of the regulations
requiring those forms under section
6039. See TD 9470 (74 FR 59087)
November 17, 2009. Forms in the 1097
series are being added because they
have similarly been included on Form
8809 since the September 2010 revision,
which coincided with the publication of
the notice requiring the filing of the
only active form in the 1097 series,
Notice 2010–28 (2010–15 IRB 541).
In addition, the Form 1094–C is being
added to the list of forms in § 1.6081–
8T. In most cases the Form 1094–C is
filed as a mere transmittal with the
Form 1095–C and, therefore, the due
date of the Form 1094–C is the same as
the Form 1095–C, including extensions.
However, in certain cases, the Form
1094–C is filed as a stand-alone
information return. See TD 9661, (79 FR
13231) March 10, 2014. When Form
1094–C is filed as a stand-alone
information return, it is subject to the
same rules regarding extensions of time
to file as other information returns.
Accordingly, Form 1094–C has been
added to the list of forms subject to
extension under § 1.6081–8T.
Section 1.6081–8T also replaces the
general reference to the forms in the
1095 series that was added to § 1.6081–
8 on March 10, 2014, by TD 9660 (79
FR 13220) with specific references to
Forms 1095–B and 1095–C. Form 1095–
A was not intended to be included in
§ 1.6081–8, because the timing rules for
filing the Form 1095–A are governed by
§ 1.36B–5. See TD 9663 (79 FR 26113)
May 7, 2014.
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Special Analyses
Certain IRS regulations, including this
one, are exempt from the requirements
of Executive Order 12866, as
supplemented and reaffirmed by
Executive Order 13563. Therefore, a
regulatory assessment is not required. It
has also been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to these regulations.
Pursuant to the Regulatory Flexibility
Act (5 U.S.C. chapter 6), it is hereby
certified that this regulation will not
have a significant economic impact on
a substantial number of small entities.
As stated in this preamble, these
regulations remove the automatic 30day extension of time to file information
returns on Forms in the W–2 series
(except for Form W–2G). Starting in
filing season 2017, filers and
transmitters may request only one 30day extension of time to file Form W–
2 by timely submitting a Form 8809,
including an explanation of the reasons
for requesting the extension and signed
under penalty of perjury. Although the
regulation may potentially affect a
substantial number of small entities, the
economic impact on these entities is not
expected to be significant because filers
who are unable to timely file as a result
of extraordinary circumstances or
catastrophe may continue to obtain a 30day extension through the Form 8809
process. The form takes approximately
20 minutes to prepare and submit to the
IRS. Pursuant to section 7805(f) of the
Code, these regulations have been
submitted to the Chief Counsel for
Advocacy of the Small Business
Administration for comment on their
impact on small business.
Drafting Information
The principal author of these
regulations is Jonathan R. Black of the
Office of the Associate Chief Counsel
(Procedure and Administration).
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Adoptions of Amendments to the
Regulations
Accordingly, 26 CFR part 1 is
amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read as follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.6081–8 is revised to
read as follows:
■
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§ 1.6081–8 Automatic extension of time to
file certain information returns.
[Reserved]. For further guidance, see
§ 1.6081–8T(a) through (g).
■ Par. 3. Section 1.6081–8T is added to
read as follows:
§ 1.6081–8T Extension of time to file
certain information returns (temporary).
(a) Information returns on Form W–
2G, 1042–S, 1094–C, 1095–B, 1095–C,
1097 series, 1098 series, 1099 series,
3921, 3922, 5498 series, or 8027—(1)
Automatic extension of time to file. A
person required to file an information
return (the filer) on Form W–2G, 1042–
S, 1094–C, 1095–B, 1095–C, 1097 series,
1098 series, 1099 series, 3921, 3922,
5498 series, or 8027 will be allowed one
automatic 30-day extension of time to
file the information return beyond the
due date for filing it if the filer or the
person transmitting the information
return for the filer (the transmitter) files
an application in accordance with
paragraph (c)(1) of this section.
(2) Non-automatic extension of time
to file. One additional 30-day extension
of time to file an information return on
a form listed in paragraph (a)(1) of this
section may be allowed if the filer or
transmitter submits a request for the
additional extension of time to file
before the expiration of the automatic
30-day extension of time to file. No
extension of time to file will be granted
under this paragraph (a)(2) unless the
filer or transmitter has first obtained an
automatic extension of time to file
under paragraph (a)(1) of this section.
To request the additional 30-day
extension of time to file, the filer or
transmitter must satisfy the
requirements of paragraph (c)(2) of this
section. No additional extension of time
to file will be allowed for an
information return on a form listed in
paragraph (a)(1) of this section pursuant
to § 1.6081–1 beyond the extensions of
time to file provided by paragraph (a)(1)
of this section and this paragraph (a)(2).
(b) Information returns on forms in
the W–2 series (except Form W–2G).
Except as provided in paragraph (f) of
this section, the filer or transmitter of an
information return on forms in the W–
2 series (except Form W–2G) may only
request one non-automatic 30-day
extension of time to file the information
return beyond the due date for filing it.
To make such a request, the filer or
transmitter must submit an application
for an extension of time to file in
accordance with paragraph (c)(2) of this
section. No additional extension of time
to file will be allowed for information
returns on forms in the W–2 series
pursuant to § 1.6081–1 beyond the 30-
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day extension of time to file provided by
this paragraph (b).
(c) Requirements—(1) Automatic
extension of time to file. To satisfy this
paragraph (c)(1), an application must—
(i) Be submitted on Form 8809,
‘‘Request for Extension of Time to File
Information Returns,’’ or in any other
manner as may be prescribed by the
Commissioner; and
(ii) Be filed with the Internal Revenue
Service office designated in the
application’s instructions on or before
the due date for filing the information
return.
(2) Non-automatic extension of time
to file. To satisfy this paragraph (c)(2),
a filer or transmitter must—
(i) Submit a complete application on
Form 8809, or in any other manner
prescribed by the Commissioner,
including a detailed explanation of why
additional time is needed;
(ii) File the application with the
Internal Revenue Service in accordance
with forms, instructions, or other
appropriate guidance on or before the
due date for filing the information
return (for purposes of paragraph (a)(2)
of this section, determined with regard
to the extension of time to file under
paragraph (a)(1) of this section); and
(iii) Sign the application under
penalties of perjury.
(d) Penalties. See sections 6652, 6693,
and 6721 through 6724 for failure to
comply with information reporting
requirements on information returns
described in this section.
(e) No effect on time to furnish
statements. An extension of time to file
an information return under this section
does not extend the time for furnishing
a statement to the person with respect
to whom the information is required to
be reported.
(f) Form W–2 filed on expedited basis.
This section does not apply to an
information return on a form in the W–
2 series if the procedures authorized in
Rev. Proc. 96–57 (1996–2 CB 389) (or a
successor revenue procedure) allow an
automatic extension of time to file the
information return. See
§ 601.601(d)(2)(ii)(b) of this chapter.
(g) Effective/applicability date. This
section applies to requests for
extensions of time to file information
returns due after December 31, 2016.
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(h) Expiration date. The applicability
of this section expires on August 10,
2018.
John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
Approved: July 31, 2015.
Mark J. Mazur,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2015–19932 Filed 8–12–15; 8:45 am]
BILLING CODE 4830–01–P
Table of Acronyms
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Parts 100
[Docket Number USCG–2015–0705]
RIN 1625–AA08
Special Local Regulations; Marine
Events Held in the Sector Long Island
Sound Captain of the Port Zone
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
The Coast Guard is
establishing five special local
regulations for five separate marine
events within the Coast Guard Sector
Long Island Sound (LIS) Captain of the
Port (COTP) Zone. This temporary final
rule is necessary to provide for the
safety of life on navigable waters during
these events. Entry into, transit through,
mooring or anchoring within these
regulated areas is prohibited unless
authorized by COTP Sector Long Island
Sound.
DATES: This rule is effective without
actual notice from August 13, 2015 until
4:30 p.m. on August 28, 2015. For the
purposes of enforcement, actual notice
will be used from the date the rule was
signed, July 29, 2015, until August 13,
2015.
ADDRESSES: Documents mentioned in
this preamble are part of docket [USCG–
2015–0705]. To view documents
mentioned in this preamble as being
available in the docket, go to https://
www.regulations.gov, type the docket
number in the ‘‘SEARCH’’ box and click
‘‘SEARCH.’’ Click on Open Docket
Folder on the line associated with this
rulemaking. You may also visit the
Docket Management Facility in Room
W12–140 on the ground floor of the
Department of Transportation West
Building, 1200 New Jersey Avenue SE.,
Washington, DC 20590, between 9 a.m.
and 5 p.m., Monday through Friday,
except Federal holidays.
SUMMARY:
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If
you have questions on this rule, contact
Petty Officer Ian Fallon, Prevention
Department, Coast Guard Sector Long
Island Sound, telephone (203) 468–
4565, email Ian.M.Fallon@uscg.mil. If
you have questions on viewing or
submitting material to the docket, call
Cheryl Collins, Program Manager,
Docket Operations, telephone (202)
366–9826.
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:
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COTP Captain of the Port
DHS Department of Homeland Security
FR Federal Register
NPRM Notice of Proposed Rulemaking
A. Regulatory History and Information
This rulemaking establishes five
special local regulations for three
regattas and two swim events. Each
event and its corresponding regulatory
history are discussed below.
Smith Point Triathlon (Swim) is a
reoccurring marine event with
regulatory history. A safety zone was
established for Smith Point Triathlon in
2014 when the Coast Guard issued a
temporary final rule entitled, ‘‘Safety
Zone; Smith Point Triathlon; Narrow
Bay; Mastic Beach, NY.’’ The NPRM in
that rulemaking was published on April,
25, 2014 in the Federal Register (79 FR
22927).
Island Beach Two Mile (Swim) is a
recurring marine event with regulatory
history. A safety zone was established
for this event on August 9, 2014 via a
temporary final rule entitled, ‘‘Special
Local Regulations and Safety Zones;
Marine Events in Captain of the Port
Long Island Sound Zone.’’ This rule was
published on August 12, 2014 in the
Federal Register (79 FR 46997).
Riverside Yacht Club JSA of LIS Opti
Champs (Regatta) is a new event with no
regulatory history.
Riverfront Dragon Boat and Asian
Festival (Regatta) is a recurring marine
event with regulatory history. A special
local regulation was established in 2014
for the Riverfront Dragon Boat and
Asian Festival when the Coast Guard
enforced 33 CFR 100.100(a)(1.7). This
event has been included in this rule due
to deviation from the location in this
cite.
War Writers Campaign Kayak for
Cause (Regatta) is a new event with no
regulatory history.
The Coast Guard is issuing this
temporary final rule without prior
notice and opportunity to comment
pursuant to authority under section 4(a)
of the Administrative Procedure Act
(APA) (5 U.S.C. 553(b)). This provision
authorizes an agency to issue a rule
E:\FR\FM\13AUR1.SGM
13AUR1
]]>Agencies
[Federal Register Volume 80, Number 156 (Thursday, August 13, 2015)]
[Rules and Regulations]
[Pages 48433-48436]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-19932]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9730]
RIN 1545-BM50
Extension of Time To File Certain Information Returns
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final and temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains final and temporary regulations that
remove the automatic extension of time to file information returns on
forms in the W-2 series (except Form W-2G). The temporary regulations
allow only a single 30-day non-automatic extension of time to file
these information returns. These changes are being implemented to
accelerate the filing of forms in the W-2 series (except Form W-2G) so
they are available earlier in the filing season for use in the IRS's
identity theft and refund fraud detection processes. In addition, the
temporary regulations update the list of information returns subject to
the rules regarding extensions of time to file. The temporary
regulations affect taxpayers who are required to file the affected
information returns and need an extension of time to file. The
substance of the temporary regulations is included in the proposed
regulations set forth in the notice of proposed rulemaking on this
subject in the Proposed Rules section in this issue of the Federal
Register.
DATES: Effective date: These regulations are effective on July 1, 2016.
Applicability date: For dates of applicability, see Sec. 1.6081-
8T(g) and (h).
FOR FURTHER INFORMATION CONTACT: Jonathan R. Black, (202) 317-6845 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains amendments to 26 CFR part 1 under section
6081 of the Internal Revenue Code (Code) regarding extensions of time
to file certain information returns. Effective for filing season 2017,
this document removes Sec. 1.6081-8 and adds new Sec. 1.6081-8T.
Section 1.6081-8 will remain in effect for filing season 2016. Section
1.6081-8 currently provides an automatic 30-day extension of time to
file information returns on forms in the W-2 series (including Forms W-
2, W-2AS, W-2G, W-2GU, and W-2VI), 1095 series, 1098 series, 1099
series, and 5498 series, and on Forms 1042-S and 8027, and allows an
additional 30-day non-automatic extension of time to file those
information returns in certain cases.
The temporary regulations Sec. 1.6081-8T are substantially
identical to the regulations Sec. 1.6081-8 that will be removed,
except that the temporary regulations: (1) Add information returns on
forms in the 1097 series and Forms 1094-C, 3921, and 3922 to the list
of information returns with procedures prescribed by regulations for
the extension of time to file; (2) remove information returns on forms
in the W-2 series (except Form W-2G) from the list of information
returns eligible for the automatic 30-day extension of time to file,
and instead provide a single 30-day non-automatic extension of time to
file those information returns; and (3) clarify that the procedures for
requesting an extension of time to file in the case of forms in the
1095 series apply to information returns on Forms 1095-B and 1095-C,
but not 1095-A.
The due dates imposed by statute, regulation, or form instruction
for filing information returns on forms in the W-2 series, 1097 series,
1098 series, and 1099 series, and Forms 1094-C (when filed as a stand-
alone information return), 1095-B, 1095-C, 3921, 3922, and 8027 on
paper are either February 28 or the last day of February of the
calendar year following the calendar year for which the information is
being reported. The due date for filing these information returns
electronically is March 31 of the calendar year following the calendar
year for which the information is being reported. The information
returns on forms in the 5498 series and the Form 1042-S, whether filed
on paper or electronically, are due March 15 and May 31, respectively,
of the calendar year following the calendar year for which the
information is being reported. All of these information returns are
filed with the IRS, except for information returns on forms in the W-2
series (other than Form W-2G), which are filed with the Social Security
Administration. Filers who fail to timely and accurately file these
information returns may be subject to penalties under section 6652
(regarding failure to file certain information returns), section 6693
(regarding failure to report on certain tax-favored accounts or
annuities), or section 6721 (regarding failure to timely and accurately
file information returns defined by section 6724(d)(1)).
Section 6081(a) generally provides that the Secretary may grant a
reasonable extension of time, not to exceed 6 months, for filing any
return,
[[Page 48434]]
declaration, statement, or other document required by Title 26 or by
regulation. The regulations under section 6081 generally provide rules
for extensions of time to file returns. The regulations under Sec.
1.6081-8 provide specific rules for extensions of time to file certain
information returns.
Under Sec. 1.6081-8(a), a person required to file certain
information returns (the filer), or the person transmitting the return
for the filer (the transmitter), can currently receive an automatic 30-
day extension of time to file those information returns. A filer or
transmitter obtains an automatic 30-day extension of time to file by
submitting a Form 8809, ``Application for Extension of Time to File
Information Returns,'' to the IRS on or before the due date of the
information return.
Section 1.6081-8(d) also currently provides that a filer or
transmitter that obtains an automatic 30-day extension of time to file
may request an additional 30-day extension of time to file by
submitting a second Form 8809 on or before the date that the automatic
30-day extension of time to file expires. That additional 30-day
extension of time to file under Sec. 1.6081-8(d) is not automatically
granted by the IRS. Unlike requests to obtain an automatic 30-day
extension of time to file under Sec. 1.6081-8(a), a filer or
transmitter that requests an additional 30-day extension of time to
file under Sec. 1.6081-8(d) is required to sign the Form 8809 under
penalties of perjury and include an explanation of why an additional
extension of time to file is needed. No further extensions of time to
file are permitted under Sec. 1.6081-8.
Employers eligible to file information returns on forms in the W-2
series on an expedited basis under Sec. 31.6071(a)-1(a)(3)(ii) are not
eligible to obtain the automatic 30-day extension of time to file those
information returns under Sec. 1.6081-8 because they received an
automatic extension of time to file information returns on forms in the
W-2 series under Rev. Proc. 96-57 (1996-2 CB 389), see Sec.
601.601(d)(2)(ii)(b) of this chapter.
A filer or transmitter seeking an extension of time to furnish
statements to recipients is required to separately request an extension
of time to furnish the statements under rules applicable to those
statements.
Explanation of Provisions
The IRS uses third-party information returns to increase voluntary
compliance, verify accuracy of tax returns, improve collection of
taxes, and combat fraud, including fraudulent refund claims filed by
unscrupulous preparers and individuals using the stolen identities of
legitimate taxpayers. Identity theft and refund fraud is a persistent
and evolving threat to the nation's tax system. It places an enormous
burden on the United States Government, with the most painful and
immediate impact being on the victims whose personal information is
used to commit the crime and the most pervasive impact being an erosion
of public confidence in the tax system.
Identity thieves often electronically file their fraudulent refund
claims early in the tax filing season, using fictitious wage and other
information of legitimate taxpayers. Unscrupulous preparers also
electronically file early in the tax filing season, over-claiming
deductions and credits and underreporting income for unwitting, as well
as complicit, taxpayers. In many cases, the IRS is unable to verify the
wage and other information reported on tax returns filed before April
15th, in part because the IRS does not receive the information returns
reporting this information until later in the filing season.
Although paper information returns are generally due to be filed by
February 28 or the last day of February of the calendar year following
the calendar year for which the information is reported, an extension
of time to file under Sec. 1.6081-8 may currently extend the due date
until the end of March or, if a non-automatic extension is also
granted, the end of April. Similarly, although electronically-filed
information returns are generally due by March 31 of the calendar year
following the calendar year for which the information is reported, an
extension of time to file under Sec. 1.6081-8 may extend the due date
until the end of April or, if a non-automatic extension is also
granted, the end of May.
Receipt of information returns earlier in the filing season will
improve the IRS's ability to identify fraudulent refund claims and stop
the refunds before they are paid. The United States Government
Accountability Office (GAO) has cited the IRS's receipt of information
returns late in the filing season as a contributing factor in payment
of fraudulent refunds due to identity theft and preparer misconduct.
See GAO Report GAO-14-633, Identity Theft, Additional Actions Could
Help IRS Combat the Large, Evolving Threat of Refund Fraud. Removing
the automatic 30-day extension of time to file is an affirmative step
to accelerate the filing of information returns so they are available
earlier in the filing season for use in the IRS's refund fraud
detection processes.
Over the next several years, the IRS intends to remove the 30-day
automatic extension of time to file certain information returns. Under
Sec. 1.6081-8T, which will not be effective until the 2017 filing
season, the first information returns subject to these new rules are
information returns on forms in the W-2 series (except Form W-2G).
These information returns are particularly helpful to the IRS for
identifying fraudulent identity theft refund claims and preventing
their payout. This is because a significant portion of most taxpayers'
income and withholding information is reported on Forms W-2. Forms W-2
are also a major source of the false income and withholding that is
reported by identity thieves and unscrupulous preparers. Having access
to Forms W-2 earlier in the filing season will improve the IRS's
ability to conduct pre-refund matching and identify incidences of
identity theft and tax refund fraud.
Accordingly, Sec. 1.6081-8T provides a single 30-day non-automatic
extension of time to file information returns on forms in the W-2
series (except Form W-2G) due in 2017 that the IRS may, in its
discretion, grant if the IRS determines that an extension of time to
file is warranted based on the filer's or transmitter's explanation
attached to the Form 8809 signed under the penalties of perjury. The
IRS anticipates that it will grant the non-automatic extension of time
to file only in limited cases where the filer's or transmitter's
explanation demonstrates that an extension of time to file is needed as
a result of extraordinary circumstances or catastrophe, such as a
natural disaster or fire destroying the books and records a filer needs
for filing the information returns. If the IRS does not grant the
extension of time to file, information returns filed after their due
dates are not timely filed, regardless of whether the application for
extension of time to file was filed timely.
The IRS intends to eventually remove the automatic 30-day extension
of time to file the other forms listed in Sec. 1.6081-8T and replace
it with a single non-automatic 30-day extension of time to file.
Therefore, proposed regulations set forth in the notice of proposed
rulemaking on this subject in the Proposed Rules section in this issue
of the Federal Register would remove the automatic 30-day extension of
time to file these other information returns. As currently drafted, the
proposed regulations would affect information returns due January 1 of
the calendar year beginning after the date of publication of final
regulations in the Federal Register, but the preamble to
[[Page 48435]]
those proposed regulations provides that final regulations will not be
effective any earlier than the 2018 filing season.
Treasury and the IRS request comments on the appropriate timing of
the removal of the automatic extension of time to file information
returns covered by Sec. 1.6081-8T, such as Form 1042-S, including
whether special transitional considerations should be given for any
category or categories of forms or filers relative to other forms or
filers. Please follow the instructions in the ``Comments and Requests
for Public Hearing'' section in the notice of proposed rulemaking
accompanying these temporary regulations in this issue of the Federal
Register.
Section 1.6081-8T also updates the list of information returns that
are currently covered by Sec. 1.6081-8. Forms 3921 and 3922 are being
added to Sec. 1.6081-8T because these forms have been included on Form
8809 since the June 2009 revision, which coincided with the revision of
the regulations requiring those forms under section 6039. See TD 9470
(74 FR 59087) November 17, 2009. Forms in the 1097 series are being
added because they have similarly been included on Form 8809 since the
September 2010 revision, which coincided with the publication of the
notice requiring the filing of the only active form in the 1097 series,
Notice 2010-28 (2010-15 IRB 541).
In addition, the Form 1094-C is being added to the list of forms in
Sec. 1.6081-8T. In most cases the Form 1094-C is filed as a mere
transmittal with the Form 1095-C and, therefore, the due date of the
Form 1094-C is the same as the Form 1095-C, including extensions.
However, in certain cases, the Form 1094-C is filed as a stand-alone
information return. See TD 9661, (79 FR 13231) March 10, 2014. When
Form 1094-C is filed as a stand-alone information return, it is subject
to the same rules regarding extensions of time to file as other
information returns. Accordingly, Form 1094-C has been added to the
list of forms subject to extension under Sec. 1.6081-8T.
Section 1.6081-8T also replaces the general reference to the forms
in the 1095 series that was added to Sec. 1.6081-8 on March 10, 2014,
by TD 9660 (79 FR 13220) with specific references to Forms 1095-B and
1095-C. Form 1095-A was not intended to be included in Sec. 1.6081-8,
because the timing rules for filing the Form 1095-A are governed by
Sec. 1.36B-5. See TD 9663 (79 FR 26113) May 7, 2014.
Special Analyses
Certain IRS regulations, including this one, are exempt from the
requirements of Executive Order 12866, as supplemented and reaffirmed
by Executive Order 13563. Therefore, a regulatory assessment is not
required. It has also been determined that section 553(b) of the
Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to
these regulations.
Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it
is hereby certified that this regulation will not have a significant
economic impact on a substantial number of small entities. As stated in
this preamble, these regulations remove the automatic 30-day extension
of time to file information returns on Forms in the W-2 series (except
for Form W-2G). Starting in filing season 2017, filers and transmitters
may request only one 30-day extension of time to file Form W-2 by
timely submitting a Form 8809, including an explanation of the reasons
for requesting the extension and signed under penalty of perjury.
Although the regulation may potentially affect a substantial number of
small entities, the economic impact on these entities is not expected
to be significant because filers who are unable to timely file as a
result of extraordinary circumstances or catastrophe may continue to
obtain a 30-day extension through the Form 8809 process. The form takes
approximately 20 minutes to prepare and submit to the IRS. Pursuant to
section 7805(f) of the Code, these regulations have been submitted to
the Chief Counsel for Advocacy of the Small Business Administration for
comment on their impact on small business.
Drafting Information
The principal author of these regulations is Jonathan R. Black of
the Office of the Associate Chief Counsel (Procedure and
Administration).
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Adoptions of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended as follows:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read as
follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.6081-8 is revised to read as follows:
Sec. 1.6081-8 Automatic extension of time to file certain information
returns.
[Reserved]. For further guidance, see Sec. 1.6081-8T(a) through
(g).
0
Par. 3. Section 1.6081-8T is added to read as follows:
Sec. 1.6081-8T Extension of time to file certain information returns
(temporary).
(a) Information returns on Form W-2G, 1042-S, 1094-C, 1095-B, 1095-
C, 1097 series, 1098 series, 1099 series, 3921, 3922, 5498 series, or
8027--(1) Automatic extension of time to file. A person required to
file an information return (the filer) on Form W-2G, 1042-S, 1094-C,
1095-B, 1095-C, 1097 series, 1098 series, 1099 series, 3921, 3922, 5498
series, or 8027 will be allowed one automatic 30-day extension of time
to file the information return beyond the due date for filing it if the
filer or the person transmitting the information return for the filer
(the transmitter) files an application in accordance with paragraph
(c)(1) of this section.
(2) Non-automatic extension of time to file. One additional 30-day
extension of time to file an information return on a form listed in
paragraph (a)(1) of this section may be allowed if the filer or
transmitter submits a request for the additional extension of time to
file before the expiration of the automatic 30-day extension of time to
file. No extension of time to file will be granted under this paragraph
(a)(2) unless the filer or transmitter has first obtained an automatic
extension of time to file under paragraph (a)(1) of this section. To
request the additional 30-day extension of time to file, the filer or
transmitter must satisfy the requirements of paragraph (c)(2) of this
section. No additional extension of time to file will be allowed for an
information return on a form listed in paragraph (a)(1) of this section
pursuant to Sec. 1.6081-1 beyond the extensions of time to file
provided by paragraph (a)(1) of this section and this paragraph (a)(2).
(b) Information returns on forms in the W-2 series (except Form W-
2G). Except as provided in paragraph (f) of this section, the filer or
transmitter of an information return on forms in the W-2 series (except
Form W-2G) may only request one non-automatic 30-day extension of time
to file the information return beyond the due date for filing it. To
make such a request, the filer or transmitter must submit an
application for an extension of time to file in accordance with
paragraph (c)(2) of this section. No additional extension of time to
file will be allowed for information returns on forms in the W-2 series
pursuant to Sec. 1.6081-1 beyond the 30-
[[Page 48436]]
day extension of time to file provided by this paragraph (b).
(c) Requirements--(1) Automatic extension of time to file. To
satisfy this paragraph (c)(1), an application must--
(i) Be submitted on Form 8809, ``Request for Extension of Time to
File Information Returns,'' or in any other manner as may be prescribed
by the Commissioner; and
(ii) Be filed with the Internal Revenue Service office designated
in the application's instructions on or before the due date for filing
the information return.
(2) Non-automatic extension of time to file. To satisfy this
paragraph (c)(2), a filer or transmitter must--
(i) Submit a complete application on Form 8809, or in any other
manner prescribed by the Commissioner, including a detailed explanation
of why additional time is needed;
(ii) File the application with the Internal Revenue Service in
accordance with forms, instructions, or other appropriate guidance on
or before the due date for filing the information return (for purposes
of paragraph (a)(2) of this section, determined with regard to the
extension of time to file under paragraph (a)(1) of this section); and
(iii) Sign the application under penalties of perjury.
(d) Penalties. See sections 6652, 6693, and 6721 through 6724 for
failure to comply with information reporting requirements on
information returns described in this section.
(e) No effect on time to furnish statements. An extension of time
to file an information return under this section does not extend the
time for furnishing a statement to the person with respect to whom the
information is required to be reported.
(f) Form W-2 filed on expedited basis. This section does not apply
to an information return on a form in the W-2 series if the procedures
authorized in Rev. Proc. 96-57 (1996-2 CB 389) (or a successor revenue
procedure) allow an automatic extension of time to file the information
return. See Sec. 601.601(d)(2)(ii)(b) of this chapter.
(g) Effective/applicability date. This section applies to requests
for extensions of time to file information returns due after December
31, 2016.
(h) Expiration date. The applicability of this section expires on
August 10, 2018.
John Dalrymple,
Deputy Commissioner for Services and Enforcement.
Approved: July 31, 2015.
Mark J. Mazur,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2015-19932 Filed 8-12-15; 8:45 am]
BILLING CODE 4830-01-P
