Return Due Date and Extended Due Date Changes, 33441-33448 [2017-15209]
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Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Rules and Regulations
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BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 31
[TD 9821]
RIN 1545–BN13
Return Due Date and Extended Due
Date Changes
Internal Revenue Service (IRS),
Treasury.
ACTION: Final and temporary
regulations.
AGENCY:
This document contains final
and temporary regulations that update
the due dates and extensions of time to
file certain tax returns and information
returns. The dates are updated to reflect
the new statutory requirements set by
section 2006 of the Surface
Transportation and Veterans Health
Care Choice Improvement Act of 2015
and section 201 of the Protecting
Americans from Tax Hikes Act of 2015.
These regulations affect taxpayers who
file Form W–2 (series, except Form W–
2G), Form W–3, Form 990 (series), Form
1099–MISC, Form 1041, Form 1041–A,
Form 1065, Form 1120 (series), Form
4720, Form 5227, Form 6069, Form
8804, or Form 8870.
DATES: Effective Date: These regulations
are effective July 20, 2017.
Applicability Date: For dates of
applicability, see §§ 1.1446–3T(g)–(h),
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SUMMARY:
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1.6012–6T(c)–(d), 1.6031(a)-1T(f)–(g),
1.6032–1T(b)–(c), 1.6033–2T(k)–(l),
1.6041–2T(d)–(e), 1.6041–6T(c)–(d),
1.6072–2T(g)–(h), 1.6081–1T(c)–(d),
1.6081–2T(h)–(i), 1.6081–3T(g)–(h),
1.6081–5T(f)–(g), 1.6081–6T(g)–(h),
1.6081–9T(f)–(g), and 31.6071(a)–1T(g)–
(h). For additional information, see the
dates of applicability section of this
preamble.
FOR FURTHER INFORMATION CONTACT:
Concerning these temporary regulations,
Jonathan R. Black, (202) 317–6845;
concerning submissions of comments
and/or requests for a hearing, Regina
Johnson (202) 317–6901 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:
Background
These updates to the regulations
reflect changes in tax return due dates
enacted by section 2006 of the Surface
Transportation and Veterans Health
Care Choice Improvement Act of 2015
(the Surface Transportation Act), Public
Law 114–41, 129 Stat. 443 (2015), as
well as changes to information return
due dates enacted by section 201 of the
Protecting Americans from Tax Hikes
Act of 2015 (PATH Act), Public Law
114–113, Div. Q, 129 Stat. 2242 (2015).
Prior to amendment by the Surface
Transportation Act, section 6072(a)
provided that the income tax returns of
partnerships (generally Form 1065,
‘‘U.S. Return of Partnership Income’’),
trusts and estates (generally Form 1041,
‘‘U.S. Income Tax Return for Estates and
Trusts’’), and individuals (generally
Form 1040, ‘‘U.S. Individual Income
Tax Return’’) were due on the fifteenth
day of the fourth month following the
close of the taxable year (April 15 for
calendar-year taxpayers). Section
6072(b) generally provided that the
income tax returns of corporations (most
forms in the Form 1120 series) were due
on the fifteenth day of the third month
following the close of the taxable year
(March 15 for calendar-year taxpayers).
Under section 6081(a), the Secretary
generally has authority to grant a
reasonable extension of time of up to six
months for filing any return, statement,
or other document (longer in the case of
taxpayers who are abroad).
Additionally, prior to amendment by
the Surface Transportation Act, section
6081(b) provided for a three-month
automatic extension of time to file for
all corporations.
Immediately prior to the enactment of
the Surface Transportation Act,
§ 1.6081–2 provided an automatic fivemonth extension of time to file Form
1065 and Form 8804, ‘‘Annual Return
for Partnership Withholding Tax
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(Section 1446),’’ § 1.6081–3 provided a
six-month automatic extension of time
to file the income tax return of all
corporations (three months longer than
the minimum three-month automatic
extension), and § 1.6081–6 provided an
automatic five-month extension of time
to file Form 1041, such that the
extended due date of these returns was
the fifteenth day of the ninth month
after the close of the taxable year
(September 15 for calendar-year
taxpayers). Section 1.6081–4 provided
an automatic six-month extension of
time to file individual income tax
returns, such that the extended due date
of an individual’s return was the
fifteenth day of the tenth month after
the close of the taxable year (October 15
for calendar-year taxpayers).
The amendments to section 6072(b) of
the Internal Revenue Code made by
section 2006(a) of the Surface
Transportation Act change the due date
for filing an income tax return by a C
corporation from the fifteenth day of the
third month following the close of the
taxable year (March 15 for calendar-year
taxpayers) to the fifteenth day of the
fourth month following the close of the
taxable year (April 15 for calendar-year
taxpayers). The amendments also
change the due date for filing an income
tax return by a partnership from the
fifteenth day of the fourth month
following the close of the taxable year
(April 15 for calendar-year taxpayers) to
the fifteenth day of the third month
following the close of the taxable year
(March 15 for calendar-year taxpayers).
Generally these amendments apply to
returns for taxable years beginning after
December 31, 2015. However, for any C
corporation with a taxable year ending
on June 30, these amendments apply to
returns for taxable years beginning after
December 31, 2025.
Section 2006(b) of the Surface
Transportation Act provides that for
taxable years beginning after December
31, 2015, the Secretary of the Treasury,
or the Secretary’s designee, shall modify
appropriate regulations regarding the
due dates of certain returns and the
maximum extensions of time to file
certain returns, as specified in that
section.
Section 2006(c) of the Surface
Transportation Act generally changes
the automatic extension of time to file
the tax return of a C corporation
provided by section 6081(b) from three
months to six months. However, there
are exceptions for C corporations with
taxable years that begin before January
1, 2026. These statutory exceptions are
(1) if a C corporation files for a calendar
year, the automatic extension is five
months; and (2) if the C corporation files
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Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Rules and Regulations
for a taxable year that ends on June 30,
the automatic extension is seven
months. These amendments apply to
income tax returns for taxable years
beginning after December 31, 2015.
Prior to enactment of the PATH Act,
the due dates for filing forms in the
Form W–2 series, Form W–3, and Form
1099–MISC on paper were either
February 28 or the last day of February
of the calendar year following the
calendar year for which the information
was being reported. See § 1.6041–
2(a)(3)(ii) (Form W–2 not subject to
FICA); § 31.6071(a)–1(a)(3)(i) (Form W–
2 subject to FICA); and § 1.6041–6
(Form 1099–MISC). The due date for
filing these information returns
electronically was March 31 of the
calendar year following the calendar
year for which the information was
being reported. See section 6071(b) prior
to amendment by the PATH Act.
Section 201(a) and (c) of the PATH
Act amended section 6071(b) and added
new section 6071(c) to change the due
date for information returns in the Form
W–2 series, Form W–3, and ‘‘any
returns or statements required by the
Secretary to report nonemployee
compensation.’’ Nonemployee
compensation is currently reportable in
box 7 of Form 1099–MISC. The
amendments are effective for
information returns for calendar years
beginning after 2015. Under new section
6071(c), the new due date for returns in
the Form W–2 series, Form W–3, and
Forms 1099–MISC that report
nonemployee compensation is January
31 of the calendar year following the
calendar year for which the information
is being reported, regardless of whether
the returns are filed on paper or
electronically. The due date for
information returns on Forms 1099–
MISC that do not report nonemployee
compensation remains unchanged.
Explanation of Provisions
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I. Section 2006 of the Surface
Transportation Act
A. Partnership and Corporate Tax
Returns
These temporary regulations amend
§ 1.6072–2 to account for the due dates
for the income tax returns of C
corporations specified by section
2006(a) of the Surface Transportation
Act. Under § 1.6072–2T, except in the
case of a C corporation that has a taxable
year that ends on June 30, the last date
for filing the income tax return of a C
corporation is the fifteenth day of the
fourth month following the close of the
taxable year.
Additionally, § 1.6081–3T conforms
to amended section 6081(b) by
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providing a seven-month automatic
extension of time to file the income tax
return of any C corporation with a
taxable year that ends on June 30 and
before January 1, 2026. Prior to the
Surface Transportation Act and these
temporary regulations, § 1.6081–3 relied
on the Secretary’s authority under
section 6081(a) to provide for a sixmonth automatic extension of time to
file for all corporations, despite section
6081(b) only requiring an automatic
three-month extension. Similarly, these
temporary regulations provide a sixmonth automatic extension of time to
file a return for all corporations, except
for C corporations that have a tax year
that ends on June 30 and before January
1, 2026.
As a matter of administrative
necessity, the return for a short period
(within the meaning of section 443) that
ends on any day in June is treated as if
it is the return for a taxable year ending
on June 30 for purposes of the last date
for filing the income tax return of a C
corporation under § 1.6072–2 and the
duration of the extension of time to file
the income tax return of a C corporation
under § 1.6081–3.
Section 2006(b)(1) of the Surface
Transportation Act specifies a
maximum extension of time to file of six
months for partnerships filing Form
1065. Accordingly, § 1.6081–2T
provides that partnerships may obtain
an automatic six-month extension of
time to file Forms 1065 and 8804 if the
partnership files an application in
accordance with § 1.6081–2(b).
B. Form 1041, ‘‘U.S. Income Tax Return
for Estates and Trusts’’
Section 2006(b)(2) of the Surface
Transportation Act requires the
Secretary to amend appropriate
regulations to provide that the
maximum extension of time for the
returns of trusts filing Form 1041 is five
and one-half months (ending on
September 30 in the case of calendaryear filers). Section 1.6081–6(a)(1)
provides an automatic five-month
extension of time for a non-bankruptcy
estate or a trust to file this return,
provided that the estate or trust files an
application in accordance with
§ 1.6081–6(b). To implement section
2006(b)(2) of the Surface Transportation
Act and provide consistency for
automatic extensions for nonbankruptcy estates and trusts filing
Form 1041, § 1.6081–6T(a)(1) provides
both non-bankruptcy estates and trusts
an automatic five and one-half month
extension of time to file a Form 1041,
provided that the estate or trust files an
application in accordance with
§ 1.6081–6(b). These regulations do not
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amend § 1.6081–6(a)(2), which
addresses bankruptcy estates filing
Form 1041.
C. Exempt Organizations
Section 2006(b)(4) through (b)(8) of
the Surface Transportation Act requires
the Secretary to modify appropriate
regulations to provide a maximum sixmonth automatic extension of time to
file returns of tax exempt organizations
that were eligible for an automatic
extension under § 1.6081–9 (except
Form 1041–A, ‘‘U.S. Information
Return-Trust Accumulation of
Charitable Amounts,’’ which section
2006 of the Surface Transportation Act
does not address). These returns are
those in the Form 990 series (Form 990,
‘‘Return of Organization Exempt From
Income Tax,’’ Form 990–BL,
‘‘Information and Initial Excise Tax
Return for Black Lung Benefit Trusts
and Certain Related Persons,’’ Form
990–EZ, ‘‘Short Form Return of
Organization Exempt From Income
Tax,’’ Form 990–PF, ‘‘Return of Private
Foundation,’’ and Form 990–T, ‘‘Exempt
Organization Business Tax Return’’),
Form 4720, ‘‘Return of Certain Excise
Taxes Under Chapters 41 and 42 of the
Internal Revenue Code,’’ Form 5227,
‘‘Split-Interest Trust Information
Return,’’ Form 6069, ‘‘Return of Excise
Tax on Excess Contributions to Black
Lung Benefit Trust Under Section 4953
and Computation of Section 192
Deduction,’’ and Form 8870,
‘‘Information Return for Transfers
Associated With Certain Personal
Benefit Contracts.’’
Section 1.6081–9 provided a sixmonth automatic extension of time to
file the Form 990–T, but provided only
a three-month automatic extension of
time to file the other forms (including
the Form 1041–A). To implement the
Surface Transportation Act and for
consistency, § 1.6081–9T provides an
automatic six-month extension of time
to file all of these forms if the exempt
organization files an application in
accordance with § 1.6081–9(b).
Also, for administrative convenience
and to provide filers of Form 1120–POL,
‘‘U.S. Tax Return for Certain Political
Organizations,’’ with an automatic
extension of time to file that is
consistent with the automatic extension
of time to file applicable to other
exempt organization returns identified
above, the automatic extension of time
to file Form 1120–POL is removed from
the forms eligible for an extension of
time to file under § 1.6081–3 and added
to the forms eligible for a six-month
extension of time to file under § 1.6081–
9T.
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Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Rules and Regulations
D. Surface Transportation Act
Provisions Not Addressed by These
Regulations
Section 2006(b)(3) of the Surface
Transportation Act requires the
Secretary to amend appropriate
regulations to provide that the
maximum extension for returns of
employee benefit plans filing Form
5500, ‘‘Annual Return/Report of
Employee Benefit Plan,’’ is an automatic
three and one-half-month period
(ending on November 15 in the case of
calendar-year plans). Section 32104 of
the FAST Act, Public Law 114–94, 129
Stat. 1312 (2015), repealed section
2006(b)(3) of the Surface Transportation
Act effective for returns for taxable years
beginning after December 31, 2015, such
that the provision never took effect.
Currently, § 1.6081–11 provides a two
and one-half month extension of time to
file Form 5500 if the administrator or
sponsor files an application in
accordance with § 1.6081–11(b), and
these regulations do not amend that
provision.
Section 2006(b)(9) of the Surface
Transportation Act requires the
Secretary to provide that the due date
for Form 3520–A , ‘‘Annual Information
Return of Foreign Trust with a US
Owner,’’ shall be the fifteenth day of the
third month after the close of the trust’s
taxable year with a maximum extension
of time to file of six months. Although
§ 404.6048–1(c)(1) provides that the due
date of this return is the fifteenth day of
the fourth month following the close of
the taxable year, the form’s instructions
currently provide that the due date of
this return is the fifteenth day of the
third month following the close of the
taxable year. Additionally, § 301.6081–2
provides for a six-month extension of
time to file this return if the trust files
an application in accordance with
§ 301.6081–2(b).
Section 2006(b)(10) of the Surface
Transportation Act requires the
Secretary to provide that the due date
for Form 3520, ‘‘Annual Return to
Report Transactions with Foreign Trusts
and Receipt of Foreign Gifts,’’ for
calendar year filers shall be April 15
with a maximum extension of time to
file of six months ending on October 15.
The form’s instructions currently
provide that the due date of this return
is the due date of the taxpayer’s income
tax return (in the case of a decedent, the
decedent’s estate and gift tax return),
including any extension of time to file,
and there are no regulations under
section 6081 providing a separate
extension of time to file this return. The
due dates for the Forms 3520–A and
3520 and the extension of time to file
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the Form 3520 will be addressed in a
separate regulations project. Therefore,
these regulations do not affect Forms
3520–A and 3520.
Section 2006(b)(11) of the Surface
Transportation Act requires that the
Secretary provide a due date of April 15
with a maximum extension of time to
file of six months, ending on October
15, and a provision for extension rules
similar to those in § 1.6081–5 (extension
of time to file and pay until June 15 if
taxpayer is out of the country), for
FinCEN Report 114, ‘‘Report of Foreign
Bank and Financial Accounts.’’ Further,
for any taxpayer required to file this
return for the first time, section
2006(b)(11) of the Surface
Transportation Act provides that the
Secretary may waive any penalty for
failure to timely request an extension.
On March 10, 2016, FinCEN
published a notice of proposed
rulemaking to address the extension of
time to file FinCEN Report 114 (81 FR
12613). Therefore, these regulations do
not address FinCEN Report 114.
The filing date changes enacted by the
Surface Transportation Act also
indirectly affect various due dates and
extended due dates that, although
determined by section 6072, are often
specified throughout Title 26 of the
Code of Federal Regulations by crossreference to, or by restating the dates in,
section 6072 prior to amendment by the
Surface Transportation Act. Examples of
such regulations include §§ 1.170A–11,
1.316–1, 1.338–10, 1.367(a)–7,
1.381(c)(14)–1, 1.468A–4, 1.468B–2,
1.547–4, 1.563–1, 1.563–2, 1.921–2,
1.923–1T, 1.925(a)–1T, 1.927(b)–1T,
1.936–1, 1.1248(f)–3, 1.1446–6, 1.6425–
1, 1.6655–1, and 1.6655–7. Because the
Treasury Department must prioritize
limited resources, these regulations
generally do not make amendments to
update, conform, or clarify the due dates
and extended due dates referenced in
such sections. To the extent that any
existing regulations (including
examples) are not consistent with the
due dates specified by section 6072 (as
amended by the Surface Transportation
Act), the statutory due dates control. If
resources permit, the Treasury
Department and the IRS will update
outdated examples and regulatory text
through future guidance projects. In the
meantime, taxpayers should refer to the
relevant form instructions for guidance.
E. Miscellaneous Clarifications,
Corrections, and Updates
These regulations also include some
changes that correct minor
typographical errors or make
clarifications or updates. The period of
underpayment of estimated tax by a
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33443
corporation under section 6655 for the
section 1446 withholding tax described
in § 1.1446–3(b)(2)(v)(C) is
administratively tied to the due date of
Form 8804. These regulations therefore
revise § 1.1446–3(b)(2)(v)(C) to update
the period of underpayment for the
section 1446 withholding tax.
Additionally, the due date for returns of
banks with respect to common trust
funds, commonly filed on Form 1065, is
administratively tied to the due date of
Form 1065, so these regulations update
§ 1.6032–1 to clarify that the due date
for these returns has changed. Similarly,
the annual return filed by a religious or
apostolic association or corporation on
Form 1065 is to be filed on the due date
of a partnership return under section
6072(b), so these regulations update
§ 1.6033–2(e) to clarify that the due date
for these returns has changed.
II. PATH Act
These regulations also contain
conforming amendments to reflect that
the due date for forms in the Form W–
2 series, Form W–3, and Forms 1099–
MISC that report nonemployee
compensation is January 31 of the
calendar year following the calendar
year for which the information is being
reported, as enacted by section 201 of
the PATH Act.
Dates of Applicability
These regulations are generally
applicable for returns filed on or after
the date of publication of this Treasury
Decision. Many of the amendments in
these regulations, however, reflect
statutory changes that were effective for
taxable years beginning after December
31, 2015, and those statutory changes,
described in the background section of
this preamble, supersede regulations
that are amended by this Treasury
Decision. Additionally, taxpayers may
elect to apply these regulations to
returns filed for periods beginning after
December 31, 2015. The election is
made by filing a return by the due date
or extended due date specified in these
regulations if that due date is later than
the due date specified by regulations in
effect at the time the return is filed.
Special Analyses
Certain IRS regulations, including
these regulations, are exempt from the
requirements of Executive Order 12866,
as supplemented and reaffirmed by
Executive Order 13563. Therefore, a
regulatory assessment is not required.
For applicability of the Regulatory
Flexibility Act, please refer to the crossreference notice of proposed rulemaking
published elsewhere in this issue of the
Federal Register. Pursuant to section
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7805(f) of the Internal Revenue Code,
these temporary regulations have been
submitted to the Chief Counsel for
Advocacy of the Small Business
Administration for comment on the
impact on small businesses.
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
26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
26 CFR Part 31
Employment taxes, Income taxes,
Penalties, Pensions, Railroad retirement,
Reporting and recordkeeping
requirements, Social security,
Unemployment compensation.
Amendments to the Regulations
Accordingly, 26 CFR parts 1 and 31
are amended as follows:
PART 1—INCOME TAXES
Authority: 26 U.S.C. 7805 * * *
Par. 2. Revise paragraph (b)(2)(v)(C)
and add paragraph (g) to § 1.1446–3 to
read as follows:
■
§ 1.1446–3 Time and manner of calculating
and paying over the 1446 tax.
*
*
*
*
*
(b) * * *
(2) * * *
(v) * * *
(C) [Reserved]. For further guidance,
see § 1.1446–3T(b)(2)(v)(C).
*
*
*
*
*
(g) [Reserved]. For further guidance,
see § 1.1446–3T(g).
■ Par. 3. Add § 1.1446–3T to read as
follows:
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§ 1.1446–3T Time and manner of
calculating and paying over the 1446 tax
(temporary).
(a) [Reserved]. For further guidance,
see § 1.1446–3(a).
(b)(1) [Reserved]. For further
guidance, see § 1.1446–3(b)(1).
(2)(i) through (iv) [Reserved]. For
further guidance, see § 1.1446–3(b)(2)(i)
through (iv).
(v)(A) through (B) [Reserved]. For
further guidance, see § 1.1446–
3(b)(2)(v)(A) and (B).
(C) Period of underpayment. The
period of the underpayment set forth in
section 6655(b)(2) shall end on the
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§ 1.6012–6 Returns by political
organizations.
(a) * * * (1) [Reserved]. For further
guidance, see § 1.6012–6T(a)(1).
*
*
*
*
*
■ Par. 5. Add § 1.6012–6T to read as
follows:
§ 1.6012–6T Returns by political
organizations (temporary).
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
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earlier of the date the partnership is
required to file Form 8804 (as provided
in paragraph (d)(1)(iii) of this section
and without regard to extensions), or
with respect to any portion of the
underpayment, the date on which such
portion is paid.
(c) through (f) [Reserved]. For further
guidance, see § 1.1446–3(c) through (f).
(g) Applicability date. This section
applies to returns filed on or after July
20, 2017. Sections 1.1446–3 and 1.1446–
7 (as contained in 26 CFR part 1, revised
April 2017) apply to returns filed before
July 20, 2017.
(h) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
■ Par. 4. Revise paragraph (a)(1) of
§ 1.6012–6 to read as follows:
(a) Requirement of return—(1) In
general. For taxable years beginning
after December 31, 1974, every political
organization described in section
527(e)(1), and every fund described in
section 527(f)(3) or section 527(g), and
every organization described in section
501(c) and exempt from taxation under
section 501(a) shall, if a tax is imposed
on such an organization or fund by
section 527(b), make a return of income
on or before the fifteenth day of the
fourth month following the close of the
taxable year.
(2) [Reserved]. For further guidance,
see § 1.6012–6(a)(2).
(b) [Reserved]. For further guidance,
see § 1.6012–6(b).
(c) Applicability date. This section
applies to returns filed after July 20,
2017. Section 1.6012–6 (as contained in
26 CFR part 1, revised April 2017)
applies to returns filed before July 20,
2017.
(d) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
■ Par. 6. Revise paragraph (e)(2) of
§ 1.6031(a)–1 to read as follows:
§ 1.6031(a)–1
income.
Return of partnership
*
*
*
*
*
(e) * * *
(2) [Reserved]. For further guidance,
see § 1.6031(a)–1T(e)(2).
*
*
*
*
*
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Par. 7. Add § 1.6031(a)–1T to read as
follows:
■
§ 1.6031(a)–1T Return of partnership
income (temporary).
(a) through (d) [Reserved]. For further
guidance, see § 1.6031(a)–1(a) through
(d).
(e)(1) [Reserved]. For further
guidance, see § 1.6031(a)–1(e)(1).
(2) Time for filing. The return of a
partnership must be filed on or before
the date prescribed by section 6072(b).
(f) Applicability date. This section
applies to returns filed on or after July
20, 2017. Section 1.6031(a)–1 (as
contained in 26 CFR part 1, revised
April 2017) applies to returns filed
before July 20, 2017.
(g) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
■ Par. 8. Revise § 1.6032–1 to read as
follows:
§ 1.6032–1 Returns of banks with respect
to common trust funds.
[Reserved]. For further guidance, see
§ 1.6032–1T.
■ Par. 9. Add § 1.6032–1T to read as
follows:
§ 1.6032–1T Returns of banks with respect
to common trust funds.
(a) Every bank (as defined in section
581) maintaining a common trust fund
shall make a return of income of the
common trust fund, regardless of the
amount of its taxable income. Member
banks of an affiliated group that serve as
co-trustees with respect to a common
trust fund must act jointly in making a
return for the fund. If a bank maintains
more than one common trust fund, a
separate return shall be made for each.
No particular form is prescribed for
making the return under this section,
but Form 1065 may be used if it is
designated by the bank as the return of
a common trust fund. The return shall
be made for the taxable year of the
common trust fund and shall be filed on
or before the date prescribed by section
6072(b) with the service center
prescribed in the relevant IRS revenue
procedure, publication, form, or
instructions to the form (see
§ 601.601(d)(2) of this chapter). Such
return shall state specifically with
respect to the fund the items of gross
income and the deductions allowed by
subtitle A of the Code, shall include
each participant’s name and address,
the participant’s proportionate share of
taxable income or net loss (exclusive of
gains and losses from sales or exchanges
of capital assets), the participant’s
proportionate share of gains and losses
from sales or exchanges of capital assets,
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and the participant’s share of items
which enter into the determination of
the tax imposed by section 56. See
§§ 1.584–2 and 1.58–5. If the common
trust fund is maintained by two or more
banks that are members of the same
affiliated group, the return must also
identify the member bank in the group
that has contributed each participant’s
property or money to the fund. A copy
of the plan of the common trust fund
must be filed with the return. If,
however, a copy of such plan has once
been filed with a return, it need not
again be filed if the return contains a
statement showing when and where it
was filed. If the plan is amended in any
way after such copy has been filed, a
copy of the amendment must be filed
with the return for the taxable year in
which the amendment was made. For
the signing of a return of a bank with
respect to common trust funds, see
§ 1.6062–1, relating to the manner
prescribed for the signing of a return of
a corporation.
(b) This section applies to returns
filed on or after July 20, 2017. Section
1.6032–1 (as contained in 26 CFR part
1, revised April 2017) applies to taxable
years beginning before July 20, 2017.
(c) The applicability of this section
will expire on or before July 17, 2020.
■ Par. 10. Revise paragraph (e) of
§ 1.6033–2 to read as follows:
§ 1.6033–2 Returns by exempt
organizations (taxable years beginning after
December 31, 1969) and returns by certain
nonexempt organizations (taxable years
beginning after December 31, 1980).
*
*
*
*
*
(e) [Reserved]. For further guidance,
see § 1.6033–2T(e).
*
*
*
*
*
■ Par. 11. Add § 1.6033–2T to read as
follows:
asabaliauskas on DSKBBXCHB2PROD with RULES
§ 1.6033–2T Returns by exempt
organizations (taxable years beginning after
December 31, 1969) and returns by certain
nonexempt organizations (taxable years
beginning after December 31, 1980)
(temporary).
(a) through (d) [Reserved]. For further
guidance, see § 1.6033–2(a) through (d).
(e) Time and place for filing. The
annual return required by this section
shall be filed on or before the 15th day
of the fifth calendar month following
the close of the period for which the
return is required to be filed. The
annual return on Form 1065 required to
be filed by a religious or apostolic
association or corporation shall be filed
on or before the date prescribed by
section 6072(b). Each such return shall
be filed in accordance with the
instructions applicable thereto.
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(f) through (j) [Reserved]. For further
guidance, see § 1.6033–2(f) through (j).
(k) Applicability date. This section
applies to returns filed on or after July
20, 2017. Section 1.6033–2 (as
contained in 26 CFR part 1, revised
April 2017) applies to returns filed
before July 20, 2017.
(l) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
■ Par. 12. Revise paragraph (a)(3)(ii) of
§ 1.6041–2 to read as follows:
§ 1.6041–2 Return of information as to
payments to employees.
(a) * * *
(3) * * *
(ii) [Reserved]. For further guidance,
see § 1.6041–2T(a)(3)(ii).
*
*
*
*
*
■ Par. 13. Add § 1.6041–2T to read as
follows:
§ 1.6041–2T Return of information as to
payments to employees (temporary).
(a)(1) through (2) [Reserved]. For
further guidance, see § 1.6041–2(a)(1)
and (2).
(3)(i) [Reserved]. For further guidance,
see § 1.6041–2(a)(3)(i).
(ii) Exception. In a case where an
employer is not required to file Forms
W–3 and W–2 under § 31.6011(a)–4 or
§ 31.6011(a)–5 of this chapter, returns
on Forms W–3 and W–2 required under
this paragraph (a) for any calendar year
shall be filed on or before January 31 of
the following year.
(b) through (c) [Reserved]. For further
guidance, see § 1.6041–2(b) through (c).
(d) Applicability date. This section
applies to returns filed on or after July
20, 2017. Section 1.6041–2 (as
contained in 26 CFR part 1, revised
April 2017) applies to returns filed
before July 20, 2017.
(e) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
■ Par. 14. Revise § 1.6041–6 to read as
follows:
§ 1.6041–6 Returns made on Forms 1096
and 1099 under section 6041; contents and
time and place for filing.
[Reserved]. For further guidance, see
§ 1.6041–6T.
■ Par. 15. Add § 1.6041–6T to read as
follows:
§ 1.6041–6T Returns made on Forms 1096
and 1099 under section 6041; contents and
time and place for filing (temporary).
(a) In general. Except as provided in
paragraph (b) of this section, returns
made under section 6041 on Forms 1096
and 1099 for any calendar year shall be
filed on or before February 28 (March 31
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33445
if filed electronically) of the following
year with any of the Internal Revenue
Service Centers, the addresses of which
are listed in the instructions for such
forms. The name and address of the
person making the payment and the
name and address of the recipient of the
payment shall be stated on Form 1099.
If the present address of the recipient is
not available, the last known post office
address must be given. See section 6109
and the regulations thereunder for rules
requiring the inclusion of identifying
numbers in Form 1099.
(b) Exception. Returns made on Form
1099 reporting nonemployee
compensation shall be filed on or before
January 31 of the year following the
calendar year to which such returns
relate.
(c) Applicability date. This section
applies to returns filed on or after July
20, 2017. Section 1.6041–6 (as
contained in 26 CFR part 1, revised
April 2017) applies to returns filed
before July 20, 2017.
(d) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
■ Par. 16. Revise paragraphs (a) and
(d)(1) and (2) of § 1.6072–2 to read as
follows:
§ 1.6072–2 Time for filing returns of
corporations.
(a) [Reserved]. For further guidance,
see § 1.6072–2T(a).
*
*
*
*
*
(d) * * *
(1) [Reserved]. For further guidance,
see § 1.6072–2T(d)(1); and
(2) [Reserved]. For further guidance,
see § 1.6072–2T(d)(2).
*
*
*
*
*
■ Par. 17. Add § 1.6072–2T to read as
follows:
§ 1.6072–2T Time for filing returns of
corporations (temporary).
(a) Domestic and certain foreign
corporations—(1) In general—(i) C
corporations. Except as provided in
paragraph (a)(2) of this section, the
income tax return required under
section 6012 of a domestic C
corporation (as defined in section
1361(a)(2)) or of a foreign C corporation
having an office or place of business in
the United States shall be filed on or
before the fifteenth day of the fourth
month following the close of the taxable
year.
(ii) S corporations. The income tax
return required under section 6012 and
6037 of an S corporation (as defined in
section 1361(a)(1)) shall be filed on or
before the fifteenth day of the third
month following the close of the taxable
year.
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(2) Exception. For taxable years
beginning before January 1, 2026, the
income tax return of a C corporation
described in paragraph (a)(1)(i) of this
section that has a taxable year that ends
on June 30 shall be filed on or before the
fifteenth day of the third month
following the close of the taxable year.
For purposes of this paragraph (a)(2),
the return for a short period (within the
meaning of section 443) that ends on
any day in June shall be treated as the
return for a taxable year that ends on
June 30.
(b) through (c) [Reserved]. For further
guidance, see § 1.6072–2(b) and (c).
(d) introductory text [Reserved]. For
further guidance, see § 1.6072–2(d)
introductory text.
(1) Section 521 associations. A
farmers’, fruit growers’, or like
association, organized and operated in
compliance with the requirements of
section 521 and § 1.521–1; and
(2) Section 1381 corporations. For a
taxable year beginning after December
31, 1962, a corporation described in
section 1381(a)(2), which is under a
valid enforceable written obligation to
pay patronage dividends (as defined in
section 1388(a) and paragraph (a) of
§ 1.1388–1) in an amount equal to at
least 50 percent of its net earnings from
business done with or for its patrons, or
which paid patronage dividends in such
an amount out of the net earnings from
business done with or for patrons
during the most recent taxable year for
which it had such net earnings. Net
earnings for this purpose shall not be
reduced by any taxes imposed by
Subtitle A of the Code and shall not be
reduced by dividends paid on capital
stock or other proprietary interest.
(e) through (f) [Reserved]. For further
guidance, see § 1.6072–2(e) and (f).
(g) Applicability date. This section
applies to returns filed on or after July
20, 2017. Section 1.6072–2 (as
contained in 26 CFR part 1, revised
April 2017) applies to returns before
July 20, 2017.
(h) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
Par. 18. Revise paragraph (a) of
§ 1.6081–1 to read as follows:
asabaliauskas on DSKBBXCHB2PROD with RULES
■
§ 1.6081–1
returns.
Extension of time for filing
(a) [Reserved]. For further guidance,
see § 1.6081–1T(a).
*
*
*
*
*
Par. 19. Add § 1.6081–1T to read as
follows:
■
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§ 1.6081–1T Extension of time for filing
returns (temporary).
(a) In general. The Commissioner is
authorized to grant a reasonable
extension of time for filing any return,
declaration, statement, or other
document that relates to any tax
imposed by subtitle A of the Code and
that is required under the provisions of
subtitle A or F of the Code or the
regulations thereunder. However, other
than in the case of taxpayers who are
abroad or as specified in section
6081(b), such extensions of time shall
not be granted for more than six months,
and the extension of time for filing the
return of a DISC (as defined in section
992(a)), as specified in section 6072(b),
shall not be granted. Except in the case
of an extension of time pursuant to
§ 1.6081–5, an extension of time for
filing an income tax return shall not
operate to extend the time for the
payment of the tax unless specified to
the contrary in the extension. For rules
relating to extensions of time for paying
tax, see § 1.6161–1.
(b) [Reserved]. For further guidance,
see § 1.6081–1(b).
(c) Applicability date. This section
applies to requests for extension of time
to file returns on or after July 20, 2017.
Section 1.6081–1 (as contained in 26
CFR part 1, revised April 2017) applies
to requests for extension of time to file
returns before July 20, 2017.
(d) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
■ Par. 20. Revise paragraph (a)(1) of
§ 1.6081–2 to read as follows:
§ 1.6081–2 Automatic extension of time to
file certain returns filed by partnerships.
(a) * * * (1) [Reserved]. For further
guidance, see § 1.6081–2T(a)(1).
*
*
*
*
*
■ Par. 21. Add § 1.6081–2T to read as
follows:
§ 1.6081–2T Automatic extension of time
to file certain returns filed by partnerships
(temporary).
(a) In general. (1) A partnership
required to file Form 1065, ‘‘U.S.
Partnership Return of Income,’’ or Form
8804, ‘‘Annual Return for Partnership
Withholding Tax,’’ for any taxable year
will be allowed an automatic six-month
extension of time to file the return after
the date prescribed for filing the return
if the partnership files an application
under this section in accordance with
paragraph (b) of this section. No
additional extension will be allowed
pursuant to § 1.6081–1(b) beyond the
automatic six-month extension provided
by this section. In the case of a
partnership described in § 1.6081–
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5(a)(1), the automatic extension of time
to file allowed under this section runs
concurrently with an extension of time
to file granted pursuant to § 1.6081–5.
(2) [Reserved]. For further guidance,
see § 1.6081–2(a)(2).
(b) through (g) [Reserved]. For further
guidance, see § 1.6081–2(b) through (g).
(h) Applicability date. This section
applies to applications for an automatic
extension of time to file the partnership
returns listed in paragraph (a) of this
section on or after July 20, 2017. Section
1.6081–2 (as contained in 26 CFR part
1, revised April 2017) applies to
applications for an automatic extension
of time to file before July 20, 2017.
(i) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
■ Par. 22. Revise the introductory text
of paragraph (a), redesignate paragraph
(e) as paragraph (g), revise the heading
of newly redesignated paragraph (g),
and add paragraphs (e) and (f) to
§ 1.6081–3 to read as follows:
§ 1.6081–3 Automatic extension of time for
filing corporation income tax returns.
(a) introductory text [Reserved]. For
further guidance, see § 1.6081–3T(a)
introductory text.
*
*
*
*
*
(e) [Reserved]. For further guidance,
see § 1.6081–3T(e).
(f) [Reserved]. For further guidance,
see § 1.6081–3T(f).
(g) Applicability dates. * * *
■ Par. 23. Add § 1.6081–3T to read as
follows:
§ 1.6081–3T Automatic extension of time
for filing corporation income tax returns
(temporary).
(a) In general. Except as provided in
paragraphs (e) and (f) of this section, a
corporation or an affiliated group of
corporations filing a consolidated return
will be allowed an automatic 6-month
extension of time to file its income tax
return after the date prescribed for filing
the return if the following requirements
are met.
(1) through (4) [Reserved]. For further
guidance, see § 1.6081–3(a)(1) through
(4).
(b) through (d) [Reserved]. For further
guidance, see § 1.6081–3(b) through (d).
(e) Exception. In the case of any return
for a taxable year of a C corporation that
ends on June 30 and begins before
January 1, 2026, the first sentence of
paragraph (a) of this section shall be
applied by substituting ‘‘7-month’’ for
‘‘6-month.’’ For purposes of this
paragraph (e), the return for a short
period (within the meaning of section
443) that ends on any day in June shall
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be treated as the return for a taxable year
that ends on June 30.
(f) Cross reference. For provisions
relating to extensions of time to file
Form 1120–POL, ‘‘U.S. Income Tax
Return for Certain Political
Organizations,’’ see § 1.6081–9.
(g) Applicability date. This section
applies to requests for extension of time
to file corporation income tax returns on
or after July 20, 2017. Section 1.6081–
3 (as contained in 26 CFR part 1, revised
April 2017) applies to applications for
an automatic extension of time to file
before July 20, 2017.
(h) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
■ Par. 24. Revise paragraph (a)(1) of
§ 1.6081–5 to read as follows:
§ 1.6081–5 Extensions of time in the case
of certain partnerships, corporations and
U.S. citizens and residents.
(a) * * *
(1) [Reserved]. For further guidance,
see § 1.6081–5T(a)(1);
*
*
*
*
*
■ Par. 25. Add § 1.6081–5T to read as
follows:
asabaliauskas on DSKBBXCHB2PROD with RULES
§ 1.6081–5T Extensions of time in the case
of certain partnerships, corporations and
U.S. citizens and residents (temporary).
(a) introductory text [Reserved]. For
further guidance, see § 1.6081–5(a)
introductory text.
(1) Partnerships, which are required
under section 6072(b) to file returns on
the fifteenth day of the third month
following the close of the taxable year
of the partnership, that keep their
records and books of account outside
the United States and Puerto Rico;
(2) through (6) [Reserved]. For further
guidance, see § 1.6081–5(a)(2) through
(6).
(b) through (e) [Reserved]. For further
guidance, see § 1.6081–5(b) through (e).
(f) This section applies to returns filed
on or after July 20, 2017. Section
1.6081–5 (as contained in 26 CFR part
1, revised April 2017) applies to
applications for an automatic extension
of time to file returns before July 20,
2017.
(g) The applicability of this section
will expire on or before July 17, 2020.
■ Par. 26. Revise paragraph (a)(1) of
§ 1.6081–6 to read as follows:
§ 1.6081–6 Automatic extension of time to
file estate or trust income tax return.
(a) * * * (1) [Reserved]. For further
guidance, see § 1.6081–6T(a)(1).
*
*
*
*
*
■ Par. 27. Add § 1.6081–6T to read as
follows:
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§ 1.6081–6T Automatic extension of time
to file estate or trust income tax return
(temporary).
(a) In general. (1) Except as provided
in paragraph (a)(2) of this section, any
estate, including but not limited to an
estate defined in section 2031, or trust
required to file an income tax return on
Form 1041, ‘‘U.S. Income Tax Return for
Estates and Trusts,’’ will be allowed an
automatic five and one-half month
extension of time to file the return after
the date prescribed for filing the return
if the estate or trust files an application
under this section in accordance with
paragraph (b) of this section. No
additional extension will be allowed
pursuant to § 1.6081–1(b) beyond the
automatic five and one-half month
extension provided by this section.
(2) [Reserved]. For further guidance,
see § 1.6081–6(a)(2).
(b) through (f) [Reserved]. For further
guidance, see § 1.6081–6(b) through (f).
(g) Applicability date. This section
applies to applications for an automatic
extension of time to file an estate or
trust income tax return on or after July
20, 2017. Section 1.6081–6 (as
contained in 26 CFR part 1, revised
April 2017) applies to applications for
an automatic extension of time to file a
return before July 20, 2017.
(h) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
■ Par. 28. Revise paragraphs (a), (b)(1)
and (3), (c), (d), and (e), of § 1.6081–9 to
read as follows:
§ 1.6081–9 Automatic extension of time to
file exempt or political organization returns.
(a) [Reserved]. For further guidance,
see § 1.6081–9T(a).
(b) * * *
(1) [Reserved]. For further guidance,
see § 1.6081–9T(b)(1);
*
*
*
*
*
(3) [Reserved]. For further guidance,
see § 1.6081–9T(b)(3); and
*
*
*
*
*
(c) [Reserved]. For further guidance,
see § 1.6081–9T(c).
(d) [Reserved]. For further guidance,
see § 1.6081–9T(d).
(e) [Reserved]. For further guidance,
see § 1.6081–9T(e).
*
*
*
*
*
■ Par. 29. Add § 1.6081–9T to read as
follows:
§ 1.6081–9T Automatic extension of time
to file exempt or political organization
returns (temporary).
(a) In general. An entity required to
file a return on a form in the Form 990
series (Form 990, ‘‘Return of
Organization Exempt From Income
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Tax,’’ Form 990–BL, ‘‘Information and
Initial Excise Tax Return for Black Lung
Benefit Trusts and Certain Related
Persons,’’ Form 990–EZ, ‘‘Short Form
Return of Organization Exempt From
Income Tax,’’ Form 990–PF, ‘‘Return of
Private Foundation,’’ and Form 990–T,
‘‘Exempt Organization Business Tax
Return’’), Form 1041–A, ‘‘U.S.
Information Return-Trust Accumulation
of Charitable Amounts,’’ Form 1120–
POL, ‘‘U.S. Income Tax Return for
Certain Political Organizations,’’ Form
4720, ‘‘Return of Certain Excise Taxes
Under Chapters 41 and 42 of the
Internal Revenue Code,’’ Form 5227,
‘‘Split-Interest Trust Information
Return,’’ Form 6069, ‘‘Return of Excise
Tax on Excess Contributions to Black
Lung Benefit Trust Under Section 4953
and Computation of Section 192
Deduction,’’ and Form 8870,
‘‘Information Return for Transfers
Associated With Certain Personal
Benefit Contracts,’’ will be allowed an
automatic six-month extension of time
to file the return after the date
prescribed for filing if the entity files an
application in accordance with
paragraph (b) of this section.
(b) introductory text [Reserved]. For
further guidance, see § 1.6081–9(b)
introductory text.
(1) Be submitted on Form 7004,
‘‘Application for Automatic Extension
of Time to File Certain Business Income
Tax, Information, and Other Returns’’
(in the case of an extension of time to
file Form 1120–POL), Form 8868,
‘‘Application for Automatic Extension
of Time to File an Exempt Organization
Return’’ (in the case of an extension of
time to file any other return listed in
paragraph (a) of this section), or in any
other manner as may be prescribed by
the Commissioner;
(2) [Reserved]. For further guidance,
see § 1.6081–9(b)(2);
(3) Show the full amount properly
estimated as tentative tax for the entity
for the taxable year; and
(4) [Reserved]. For further guidance,
see § 1.6081–9(b)(4).
(c) Termination of automatic
extension. The Commissioner may
terminate an automatic extension at any
time by mailing to the entity a notice of
termination. The notice must be mailed
at least 10 days prior to the termination
date designated in such notice. The
notice of termination must be mailed to
the address shown on the application
for extension or to the entity’s last
known address. For further guidance
regarding the definition of last known
address, see § 301.6212–2 of this
chapter.
(d) Penalties. See sections 6651 and
6652(c) for failure to file a return or
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failure to pay the amount shown as tax
on the return.
(e) Coordination with § 1.6081–1. No
extension of time will be granted under
§ 1.6081–1 for filing a return listed in
paragraph (a) of this section until an
automatic extension has been allowed
pursuant to this section.
(f) Applicability date. This section
applies to requests for extensions of
time to file returns listed in paragraph
(a) of this section on or after July 20,
2017. Sections 1.6081–3 and 1.6081–9
(as contained in 26 CFR part 1, revised
April 2017) apply to requests for
extensions before July 20, 2017.
(g) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
PART 31—EMPLOYMENT TAXES AND
COLLECTION OF INCOME TAX AT THE
SOURCE
Par. 30. The authority citation for part
31 continues to read in part as follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 31. Revise paragraph (a)(3) of
§ 31.6071(a)–1 to read as follows:
■
§ 31.6071(a)–1 Time for filing returns and
other documents.
Insurance Contributions Act taxes and
income tax withholding from wages),
the return which is required to be made
under § 31.6051–2 must be filed on or
before the last day of the first calendar
month following the period for which
the final return is filed. The
requirements set forth in this paragraph
(a)(3)(ii) do not apply to employers with
respect to employees whose wages are
for domestic service in the private home
of the employer. See § 31.6011(a)–
1(a)(3).
(b) through (f) [Reserved]. For further
guidance, see § 31.6071(a)–1(b) through
(f).
(g) Applicability date. This section
applies to returns filed after July 20,
2017. Section 31.6071(a)–1 (as
contained in 26 CFR part 31, revised
April 2017) applies to returns filed
before July 20, 2017.
(h) Expiration date. The applicability
of this section will expire on or before
July 17, 2020.
Kirsten Wielobob,
Deputy Commissioner for Services and
Enforcement.
Approved: July 7, 2017.
Tom West,
Tax Legislative Counsel.
[FR Doc. 2017–15209 Filed 7–18–17; 4:15 pm]
§ 31.6071(a)–1T Time for filing returns and
other documents (temporary).
asabaliauskas on DSKBBXCHB2PROD with RULES
(a) * * *
(3) [Reserved]. For further guidance,
see § 31.6071(a)–1T(a)(3).
*
*
*
*
*
■ Par. 32. Add § 31.6071(a)–1T to read
as follows:
Coast Guard
(a) Federal Insurance Contributions
Act and income tax withheld from
wages and from nonpayroll payments.
(1) through (2) [Reserved]. For further
guidance, see § 31.6071(a)–1(a)(1) and
(2).
(3) Information returns—(i) General
rule. Each information return in respect
of wages as defined in Federal Insurance
Contributions Act or of income tax
withheld from wages as required under
§ 31.6051–2 must be filed on or before
January 31 of the year following the
calendar year for which it is made,
except that, if a tax return under
§ 31.6011(a)–5(a) is filed as a final
return for a period ending prior to
December 31, the information return
must be filed on or before the last day
of the first calendar month following the
period for which the tax return is filed.
(ii) Expedited filing. If an employer
who is required to make a return
pursuant to § 31.6011(a)–1 or
§ 31.6011(a)–4 is required to make a
final return on Form 941, or a variation
thereof, under § 31.6011(a)–6(a)(1)
(relating to the final return for Federal
33 CFR Part 117
VerDate Sep<11>2014
16:15 Jul 19, 2017
Jkt 241001
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
[Docket No. USCG–2017–0695]
Drawbridge Operation Regulation;
Chambers Creek, Steilacoom, WA
Coast Guard, DHS.
Notice of temporary deviation
from regulations; request for comments.
AGENCY:
ACTION:
The Coast Guard has issued a
temporary deviation from the operating
schedule that governs the Chambers
Creek Burlington Northern Santa Fe
(BNSF) railroad vertical lift railroad
bridge across Chambers Creek, mile
0.01, near Steilacoom in Pierce County,
WA. This deviation will test a change to
the drawbridge operation schedule, for
the second time within the past year, to
determine whether a permanent change
to the schedule is appropriate.
DATES: This deviation is effective from
6 a.m. on July 22, 2017 to 6 a.m. on
January 16, 2018.
Comments and related material must
reach the Coast Guard on or before
January 16, 2018.
SUMMARY:
PO 00000
Frm 00010
Fmt 4700
Sfmt 4700
You may submit comments
identified by docket number USCG–
2017–0695 using Federal eRulemaking
Portal at https://www.regulations.gov.
See the ‘‘Public Participation and
Request for Comments’’ portion of the
SUPPLEMENTARY INFORMATION section
below for instructions on submitting
comments.
ADDRESSES:
If
you have questions on this temporary
deviation, call or email Mr. Danny
McReynolds, Bridge Management
Specialist, Thirteenth Coast Guard
District; telephone 206–220–7234, email
d13-pf-d13bridges@uscg.mil.
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:
I. Background, Purpose and Legal Basis
Burlington Northern Santa Fe
Railroad, the bridge owner, is requesting
to test a deviation to the schedule of the
Chambers Creek BNSF railroad vertical
lift railroad bridge across Chambers
Creek, mile 0.01, near Steilacoom in
Pierce County, WA. Due to minimal
usage of the drawbridge between 10
p.m. and 6 a.m., the bridge owner has
requested to test this schedule to see if
it better balances the needs of marine
and rail traffic. The bridge has a vertical
clearance of 10ft in the closed-tonavigation position and 50ft of vertical
clearance in the open-to-navigation
position (reference plane is MHW
elevation of 12.2 feet). The bridge
currently operates under 33 CFR 117.5;
which requires the bridge to open
anytime when a request or signal to
open is given.
The following facts support BNSF’s
proposal: (1) The previous test deviation
from December 12, 2016 to Jun 23, 2017
had only one lift opening request (2)
over the last 6 years only 2% of the
subject bridge lifts have occurred
between the hours of 10 p.m. and 6 a.m.,
which equates to approximately 5
openings a year, (3) from February 2009
to June 2015 there were 1932 total
openings of which only 40 occurred
between the hours of 10 p.m. and 6 a.m.,
and (4) the navigation traffic consists
primarily of the tenants of Chambers
Bay marina (recreational users) that are
members of the Chambers Bay Boating
Association.
The Coast Guard is publishing this
temporary deviation, for a second time
within a year, to test the proposed
schedule change to determine whether a
permanent change to the schedule is
appropriate to better balance the needs
of marine and rail traffic.
Under this temporary deviation, in
effect from 6 a.m. on July 22, 2017 to 6
a.m. on January 15, 2017, the subject
bridge shall open on signal, except from
E:\FR\FM\20JYR1.SGM
20JYR1
]]>Agencies
[Federal Register Volume 82, Number 138 (Thursday, July 20, 2017)]
[Rules and Regulations]
[Pages 33441-33448]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-15209]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 31
[TD 9821]
RIN 1545-BN13
Return Due Date and Extended Due Date Changes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final and temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains final and temporary regulations that
update the due dates and extensions of time to file certain tax returns
and information returns. The dates are updated to reflect the new
statutory requirements set by section 2006 of the Surface
Transportation and Veterans Health Care Choice Improvement Act of 2015
and section 201 of the Protecting Americans from Tax Hikes Act of 2015.
These regulations affect taxpayers who file Form W-2 (series, except
Form W-2G), Form W-3, Form 990 (series), Form 1099-MISC, Form 1041,
Form 1041-A, Form 1065, Form 1120 (series), Form 4720, Form 5227, Form
6069, Form 8804, or Form 8870.
DATES: Effective Date: These regulations are effective July 20, 2017.
Applicability Date: For dates of applicability, see Sec. Sec.
1.1446-3T(g)-(h), 1.6012-6T(c)-(d), 1.6031(a)-1T(f)-(g), 1.6032-1T(b)-
(c), 1.6033-2T(k)-(l), 1.6041-2T(d)-(e), 1.6041-6T(c)-(d), 1.6072-
2T(g)-(h), 1.6081-1T(c)-(d), 1.6081-2T(h)-(i), 1.6081-3T(g)-(h),
1.6081-5T(f)-(g), 1.6081-6T(g)-(h), 1.6081-9T(f)-(g), and 31.6071(a)-
1T(g)-(h). For additional information, see the dates of applicability
section of this preamble.
FOR FURTHER INFORMATION CONTACT: Concerning these temporary
regulations, Jonathan R. Black, (202) 317-6845; concerning submissions
of comments and/or requests for a hearing, Regina Johnson (202) 317-
6901 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
These updates to the regulations reflect changes in tax return due
dates enacted by section 2006 of the Surface Transportation and
Veterans Health Care Choice Improvement Act of 2015 (the Surface
Transportation Act), Public Law 114-41, 129 Stat. 443 (2015), as well
as changes to information return due dates enacted by section 201 of
the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), Public
Law 114-113, Div. Q, 129 Stat. 2242 (2015).
Prior to amendment by the Surface Transportation Act, section
6072(a) provided that the income tax returns of partnerships (generally
Form 1065, ``U.S. Return of Partnership Income''), trusts and estates
(generally Form 1041, ``U.S. Income Tax Return for Estates and
Trusts''), and individuals (generally Form 1040, ``U.S. Individual
Income Tax Return'') were due on the fifteenth day of the fourth month
following the close of the taxable year (April 15 for calendar-year
taxpayers). Section 6072(b) generally provided that the income tax
returns of corporations (most forms in the Form 1120 series) were due
on the fifteenth day of the third month following the close of the
taxable year (March 15 for calendar-year taxpayers).
Under section 6081(a), the Secretary generally has authority to
grant a reasonable extension of time of up to six months for filing any
return, statement, or other document (longer in the case of taxpayers
who are abroad). Additionally, prior to amendment by the Surface
Transportation Act, section 6081(b) provided for a three-month
automatic extension of time to file for all corporations.
Immediately prior to the enactment of the Surface Transportation
Act, Sec. 1.6081-2 provided an automatic five-month extension of time
to file Form 1065 and Form 8804, ``Annual Return for Partnership
Withholding Tax (Section 1446),'' Sec. 1.6081-3 provided a six-month
automatic extension of time to file the income tax return of all
corporations (three months longer than the minimum three-month
automatic extension), and Sec. 1.6081-6 provided an automatic five-
month extension of time to file Form 1041, such that the extended due
date of these returns was the fifteenth day of the ninth month after
the close of the taxable year (September 15 for calendar-year
taxpayers). Section 1.6081-4 provided an automatic six-month extension
of time to file individual income tax returns, such that the extended
due date of an individual's return was the fifteenth day of the tenth
month after the close of the taxable year (October 15 for calendar-year
taxpayers).
The amendments to section 6072(b) of the Internal Revenue Code made
by section 2006(a) of the Surface Transportation Act change the due
date for filing an income tax return by a C corporation from the
fifteenth day of the third month following the close of the taxable
year (March 15 for calendar-year taxpayers) to the fifteenth day of the
fourth month following the close of the taxable year (April 15 for
calendar-year taxpayers). The amendments also change the due date for
filing an income tax return by a partnership from the fifteenth day of
the fourth month following the close of the taxable year (April 15 for
calendar-year taxpayers) to the fifteenth day of the third month
following the close of the taxable year (March 15 for calendar-year
taxpayers). Generally these amendments apply to returns for taxable
years beginning after December 31, 2015. However, for any C corporation
with a taxable year ending on June 30, these amendments apply to
returns for taxable years beginning after December 31, 2025.
Section 2006(b) of the Surface Transportation Act provides that for
taxable years beginning after December 31, 2015, the Secretary of the
Treasury, or the Secretary's designee, shall modify appropriate
regulations regarding the due dates of certain returns and the maximum
extensions of time to file certain returns, as specified in that
section.
Section 2006(c) of the Surface Transportation Act generally changes
the automatic extension of time to file the tax return of a C
corporation provided by section 6081(b) from three months to six
months. However, there are exceptions for C corporations with taxable
years that begin before January 1, 2026. These statutory exceptions are
(1) if a C corporation files for a calendar year, the automatic
extension is five months; and (2) if the C corporation files
[[Page 33442]]
for a taxable year that ends on June 30, the automatic extension is
seven months. These amendments apply to income tax returns for taxable
years beginning after December 31, 2015.
Prior to enactment of the PATH Act, the due dates for filing forms
in the Form W-2 series, Form W-3, and Form 1099-MISC on paper were
either February 28 or the last day of February of the calendar year
following the calendar year for which the information was being
reported. See Sec. 1.6041-2(a)(3)(ii) (Form W-2 not subject to FICA);
Sec. 31.6071(a)-1(a)(3)(i) (Form W-2 subject to FICA); and Sec.
1.6041-6 (Form 1099-MISC). The due date for filing these information
returns electronically was March 31 of the calendar year following the
calendar year for which the information was being reported. See section
6071(b) prior to amendment by the PATH Act.
Section 201(a) and (c) of the PATH Act amended section 6071(b) and
added new section 6071(c) to change the due date for information
returns in the Form W-2 series, Form W-3, and ``any returns or
statements required by the Secretary to report nonemployee
compensation.'' Nonemployee compensation is currently reportable in box
7 of Form 1099-MISC. The amendments are effective for information
returns for calendar years beginning after 2015. Under new section
6071(c), the new due date for returns in the Form W-2 series, Form W-3,
and Forms 1099-MISC that report nonemployee compensation is January 31
of the calendar year following the calendar year for which the
information is being reported, regardless of whether the returns are
filed on paper or electronically. The due date for information returns
on Forms 1099-MISC that do not report nonemployee compensation remains
unchanged.
Explanation of Provisions
I. Section 2006 of the Surface Transportation Act
A. Partnership and Corporate Tax Returns
These temporary regulations amend Sec. 1.6072-2 to account for the
due dates for the income tax returns of C corporations specified by
section 2006(a) of the Surface Transportation Act. Under Sec. 1.6072-
2T, except in the case of a C corporation that has a taxable year that
ends on June 30, the last date for filing the income tax return of a C
corporation is the fifteenth day of the fourth month following the
close of the taxable year.
Additionally, Sec. 1.6081-3T conforms to amended section 6081(b)
by providing a seven-month automatic extension of time to file the
income tax return of any C corporation with a taxable year that ends on
June 30 and before January 1, 2026. Prior to the Surface Transportation
Act and these temporary regulations, Sec. 1.6081-3 relied on the
Secretary's authority under section 6081(a) to provide for a six-month
automatic extension of time to file for all corporations, despite
section 6081(b) only requiring an automatic three-month extension.
Similarly, these temporary regulations provide a six-month automatic
extension of time to file a return for all corporations, except for C
corporations that have a tax year that ends on June 30 and before
January 1, 2026.
As a matter of administrative necessity, the return for a short
period (within the meaning of section 443) that ends on any day in June
is treated as if it is the return for a taxable year ending on June 30
for purposes of the last date for filing the income tax return of a C
corporation under Sec. 1.6072-2 and the duration of the extension of
time to file the income tax return of a C corporation under Sec.
1.6081-3.
Section 2006(b)(1) of the Surface Transportation Act specifies a
maximum extension of time to file of six months for partnerships filing
Form 1065. Accordingly, Sec. 1.6081-2T provides that partnerships may
obtain an automatic six-month extension of time to file Forms 1065 and
8804 if the partnership files an application in accordance with Sec.
1.6081-2(b).
B. Form 1041, ``U.S. Income Tax Return for Estates and Trusts''
Section 2006(b)(2) of the Surface Transportation Act requires the
Secretary to amend appropriate regulations to provide that the maximum
extension of time for the returns of trusts filing Form 1041 is five
and one-half months (ending on September 30 in the case of calendar-
year filers). Section 1.6081-6(a)(1) provides an automatic five-month
extension of time for a non-bankruptcy estate or a trust to file this
return, provided that the estate or trust files an application in
accordance with Sec. 1.6081-6(b). To implement section 2006(b)(2) of
the Surface Transportation Act and provide consistency for automatic
extensions for non-bankruptcy estates and trusts filing Form 1041,
Sec. 1.6081-6T(a)(1) provides both non-bankruptcy estates and trusts
an automatic five and one-half month extension of time to file a Form
1041, provided that the estate or trust files an application in
accordance with Sec. 1.6081-6(b). These regulations do not amend Sec.
1.6081-6(a)(2), which addresses bankruptcy estates filing Form 1041.
C. Exempt Organizations
Section 2006(b)(4) through (b)(8) of the Surface Transportation Act
requires the Secretary to modify appropriate regulations to provide a
maximum six-month automatic extension of time to file returns of tax
exempt organizations that were eligible for an automatic extension
under Sec. 1.6081-9 (except Form 1041-A, ``U.S. Information Return-
Trust Accumulation of Charitable Amounts,'' which section 2006 of the
Surface Transportation Act does not address). These returns are those
in the Form 990 series (Form 990, ``Return of Organization Exempt From
Income Tax,'' Form 990-BL, ``Information and Initial Excise Tax Return
for Black Lung Benefit Trusts and Certain Related Persons,'' Form 990-
EZ, ``Short Form Return of Organization Exempt From Income Tax,'' Form
990-PF, ``Return of Private Foundation,'' and Form 990-T, ``Exempt
Organization Business Tax Return''), Form 4720, ``Return of Certain
Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code,''
Form 5227, ``Split-Interest Trust Information Return,'' Form 6069,
``Return of Excise Tax on Excess Contributions to Black Lung Benefit
Trust Under Section 4953 and Computation of Section 192 Deduction,''
and Form 8870, ``Information Return for Transfers Associated With
Certain Personal Benefit Contracts.''
Section 1.6081-9 provided a six-month automatic extension of time
to file the Form 990-T, but provided only a three-month automatic
extension of time to file the other forms (including the Form 1041-A).
To implement the Surface Transportation Act and for consistency, Sec.
1.6081-9T provides an automatic six-month extension of time to file all
of these forms if the exempt organization files an application in
accordance with Sec. 1.6081-9(b).
Also, for administrative convenience and to provide filers of Form
1120-POL, ``U.S. Tax Return for Certain Political Organizations,'' with
an automatic extension of time to file that is consistent with the
automatic extension of time to file applicable to other exempt
organization returns identified above, the automatic extension of time
to file Form 1120-POL is removed from the forms eligible for an
extension of time to file under Sec. 1.6081-3 and added to the forms
eligible for a six-month extension of time to file under Sec. 1.6081-
9T.
[[Page 33443]]
D. Surface Transportation Act Provisions Not Addressed by These
Regulations
Section 2006(b)(3) of the Surface Transportation Act requires the
Secretary to amend appropriate regulations to provide that the maximum
extension for returns of employee benefit plans filing Form 5500,
``Annual Return/Report of Employee Benefit Plan,'' is an automatic
three and one-half-month period (ending on November 15 in the case of
calendar-year plans). Section 32104 of the FAST Act, Public Law 114-94,
129 Stat. 1312 (2015), repealed section 2006(b)(3) of the Surface
Transportation Act effective for returns for taxable years beginning
after December 31, 2015, such that the provision never took effect.
Currently, Sec. 1.6081-11 provides a two and one-half month extension
of time to file Form 5500 if the administrator or sponsor files an
application in accordance with Sec. 1.6081-11(b), and these
regulations do not amend that provision.
Section 2006(b)(9) of the Surface Transportation Act requires the
Secretary to provide that the due date for Form 3520-A , ``Annual
Information Return of Foreign Trust with a US Owner,'' shall be the
fifteenth day of the third month after the close of the trust's taxable
year with a maximum extension of time to file of six months. Although
Sec. 404.6048-1(c)(1) provides that the due date of this return is the
fifteenth day of the fourth month following the close of the taxable
year, the form's instructions currently provide that the due date of
this return is the fifteenth day of the third month following the close
of the taxable year. Additionally, Sec. 301.6081-2 provides for a six-
month extension of time to file this return if the trust files an
application in accordance with Sec. 301.6081-2(b).
Section 2006(b)(10) of the Surface Transportation Act requires the
Secretary to provide that the due date for Form 3520, ``Annual Return
to Report Transactions with Foreign Trusts and Receipt of Foreign
Gifts,'' for calendar year filers shall be April 15 with a maximum
extension of time to file of six months ending on October 15. The
form's instructions currently provide that the due date of this return
is the due date of the taxpayer's income tax return (in the case of a
decedent, the decedent's estate and gift tax return), including any
extension of time to file, and there are no regulations under section
6081 providing a separate extension of time to file this return. The
due dates for the Forms 3520-A and 3520 and the extension of time to
file the Form 3520 will be addressed in a separate regulations project.
Therefore, these regulations do not affect Forms 3520-A and 3520.
Section 2006(b)(11) of the Surface Transportation Act requires that
the Secretary provide a due date of April 15 with a maximum extension
of time to file of six months, ending on October 15, and a provision
for extension rules similar to those in Sec. 1.6081-5 (extension of
time to file and pay until June 15 if taxpayer is out of the country),
for FinCEN Report 114, ``Report of Foreign Bank and Financial
Accounts.'' Further, for any taxpayer required to file this return for
the first time, section 2006(b)(11) of the Surface Transportation Act
provides that the Secretary may waive any penalty for failure to timely
request an extension.
On March 10, 2016, FinCEN published a notice of proposed rulemaking
to address the extension of time to file FinCEN Report 114 (81 FR
12613). Therefore, these regulations do not address FinCEN Report 114.
The filing date changes enacted by the Surface Transportation Act
also indirectly affect various due dates and extended due dates that,
although determined by section 6072, are often specified throughout
Title 26 of the Code of Federal Regulations by cross-reference to, or
by restating the dates in, section 6072 prior to amendment by the
Surface Transportation Act. Examples of such regulations include
Sec. Sec. 1.170A-11, 1.316-1, 1.338-10, 1.367(a)-7, 1.381(c)(14)-1,
1.468A-4, 1.468B-2, 1.547-4, 1.563-1, 1.563-2, 1.921-2, 1.923-1T,
1.925(a)-1T, 1.927(b)-1T, 1.936-1, 1.1248(f)-3, 1.1446-6, 1.6425-1,
1.6655-1, and 1.6655-7. Because the Treasury Department must prioritize
limited resources, these regulations generally do not make amendments
to update, conform, or clarify the due dates and extended due dates
referenced in such sections. To the extent that any existing
regulations (including examples) are not consistent with the due dates
specified by section 6072 (as amended by the Surface Transportation
Act), the statutory due dates control. If resources permit, the
Treasury Department and the IRS will update outdated examples and
regulatory text through future guidance projects. In the meantime,
taxpayers should refer to the relevant form instructions for guidance.
E. Miscellaneous Clarifications, Corrections, and Updates
These regulations also include some changes that correct minor
typographical errors or make clarifications or updates. The period of
underpayment of estimated tax by a corporation under section 6655 for
the section 1446 withholding tax described in Sec. 1.1446-
3(b)(2)(v)(C) is administratively tied to the due date of Form 8804.
These regulations therefore revise Sec. 1.1446-3(b)(2)(v)(C) to update
the period of underpayment for the section 1446 withholding tax.
Additionally, the due date for returns of banks with respect to common
trust funds, commonly filed on Form 1065, is administratively tied to
the due date of Form 1065, so these regulations update Sec. 1.6032-1
to clarify that the due date for these returns has changed. Similarly,
the annual return filed by a religious or apostolic association or
corporation on Form 1065 is to be filed on the due date of a
partnership return under section 6072(b), so these regulations update
Sec. 1.6033-2(e) to clarify that the due date for these returns has
changed.
II. PATH Act
These regulations also contain conforming amendments to reflect
that the due date for forms in the Form W-2 series, Form W-3, and Forms
1099-MISC that report nonemployee compensation is January 31 of the
calendar year following the calendar year for which the information is
being reported, as enacted by section 201 of the PATH Act.
Dates of Applicability
These regulations are generally applicable for returns filed on or
after the date of publication of this Treasury Decision. Many of the
amendments in these regulations, however, reflect statutory changes
that were effective for taxable years beginning after December 31,
2015, and those statutory changes, described in the background section
of this preamble, supersede regulations that are amended by this
Treasury Decision. Additionally, taxpayers may elect to apply these
regulations to returns filed for periods beginning after December 31,
2015. The election is made by filing a return by the due date or
extended due date specified in these regulations if that due date is
later than the due date specified by regulations in effect at the time
the return is filed.
Special Analyses
Certain IRS regulations, including these regulations, are exempt
from the requirements of Executive Order 12866, as supplemented and
reaffirmed by Executive Order 13563. Therefore, a regulatory assessment
is not required. For applicability of the Regulatory Flexibility Act,
please refer to the cross-reference notice of proposed rulemaking
published elsewhere in this issue of the Federal Register. Pursuant to
section
[[Page 33444]]
7805(f) of the Internal Revenue Code, these temporary regulations have
been submitted to the Chief Counsel for Advocacy of the Small Business
Administration for comment on the impact on small businesses.
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
26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
26 CFR Part 31
Employment taxes, Income taxes, Penalties, Pensions, Railroad
retirement, Reporting and recordkeeping requirements, Social security,
Unemployment compensation.
Amendments to the Regulations
Accordingly, 26 CFR parts 1 and 31 are amended as follows:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Revise paragraph (b)(2)(v)(C) and add paragraph (g) to Sec.
1.1446-3 to read as follows:
Sec. 1.1446-3 Time and manner of calculating and paying over the
1446 tax.
* * * * *
(b) * * *
(2) * * *
(v) * * *
(C) [Reserved]. For further guidance, see Sec. 1.1446-
3T(b)(2)(v)(C).
* * * * *
(g) [Reserved]. For further guidance, see Sec. 1.1446-3T(g).
0
Par. 3. Add Sec. 1.1446-3T to read as follows:
Sec. 1.1446-3T Time and manner of calculating and paying over the
1446 tax (temporary).
(a) [Reserved]. For further guidance, see Sec. 1.1446-3(a).
(b)(1) [Reserved]. For further guidance, see Sec. 1.1446-3(b)(1).
(2)(i) through (iv) [Reserved]. For further guidance, see Sec.
1.1446-3(b)(2)(i) through (iv).
(v)(A) through (B) [Reserved]. For further guidance, see Sec.
1.1446-3(b)(2)(v)(A) and (B).
(C) Period of underpayment. The period of the underpayment set
forth in section 6655(b)(2) shall end on the earlier of the date the
partnership is required to file Form 8804 (as provided in paragraph
(d)(1)(iii) of this section and without regard to extensions), or with
respect to any portion of the underpayment, the date on which such
portion is paid.
(c) through (f) [Reserved]. For further guidance, see Sec. 1.1446-
3(c) through (f).
(g) Applicability date. This section applies to returns filed on or
after July 20, 2017. Sections 1.1446-3 and 1.1446-7 (as contained in 26
CFR part 1, revised April 2017) apply to returns filed before July 20,
2017.
(h) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
0
Par. 4. Revise paragraph (a)(1) of Sec. 1.6012-6 to read as follows:
Sec. 1.6012-6 Returns by political organizations.
(a) * * * (1) [Reserved]. For further guidance, see Sec. 1.6012-
6T(a)(1).
* * * * *
0
Par. 5. Add Sec. 1.6012-6T to read as follows:
Sec. 1.6012-6T Returns by political organizations (temporary).
(a) Requirement of return--(1) In general. For taxable years
beginning after December 31, 1974, every political organization
described in section 527(e)(1), and every fund described in section
527(f)(3) or section 527(g), and every organization described in
section 501(c) and exempt from taxation under section 501(a) shall, if
a tax is imposed on such an organization or fund by section 527(b),
make a return of income on or before the fifteenth day of the fourth
month following the close of the taxable year.
(2) [Reserved]. For further guidance, see Sec. 1.6012-6(a)(2).
(b) [Reserved]. For further guidance, see Sec. 1.6012-6(b).
(c) Applicability date. This section applies to returns filed after
July 20, 2017. Section 1.6012-6 (as contained in 26 CFR part 1, revised
April 2017) applies to returns filed before July 20, 2017.
(d) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
0
Par. 6. Revise paragraph (e)(2) of Sec. 1.6031(a)-1 to read as
follows:
Sec. 1.6031(a)-1 Return of partnership income.
* * * * *
(e) * * *
(2) [Reserved]. For further guidance, see Sec. 1.6031(a)-1T(e)(2).
* * * * *
0
Par. 7. Add Sec. 1.6031(a)-1T to read as follows:
Sec. 1.6031(a)-1T Return of partnership income (temporary).
(a) through (d) [Reserved]. For further guidance, see Sec.
1.6031(a)-1(a) through (d).
(e)(1) [Reserved]. For further guidance, see Sec. 1.6031(a)-
1(e)(1).
(2) Time for filing. The return of a partnership must be filed on
or before the date prescribed by section 6072(b).
(f) Applicability date. This section applies to returns filed on or
after July 20, 2017. Section 1.6031(a)-1 (as contained in 26 CFR part
1, revised April 2017) applies to returns filed before July 20, 2017.
(g) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
0
Par. 8. Revise Sec. 1.6032-1 to read as follows:
Sec. 1.6032-1 Returns of banks with respect to common trust funds.
[Reserved]. For further guidance, see Sec. 1.6032-1T.
0
Par. 9. Add Sec. 1.6032-1T to read as follows:
Sec. 1.6032-1T Returns of banks with respect to common trust funds.
(a) Every bank (as defined in section 581) maintaining a common
trust fund shall make a return of income of the common trust fund,
regardless of the amount of its taxable income. Member banks of an
affiliated group that serve as co-trustees with respect to a common
trust fund must act jointly in making a return for the fund. If a bank
maintains more than one common trust fund, a separate return shall be
made for each. No particular form is prescribed for making the return
under this section, but Form 1065 may be used if it is designated by
the bank as the return of a common trust fund. The return shall be made
for the taxable year of the common trust fund and shall be filed on or
before the date prescribed by section 6072(b) with the service center
prescribed in the relevant IRS revenue procedure, publication, form, or
instructions to the form (see Sec. 601.601(d)(2) of this chapter).
Such return shall state specifically with respect to the fund the items
of gross income and the deductions allowed by subtitle A of the Code,
shall include each participant's name and address, the participant's
proportionate share of taxable income or net loss (exclusive of gains
and losses from sales or exchanges of capital assets), the
participant's proportionate share of gains and losses from sales or
exchanges of capital assets,
[[Page 33445]]
and the participant's share of items which enter into the determination
of the tax imposed by section 56. See Sec. Sec. 1.584-2 and 1.58-5. If
the common trust fund is maintained by two or more banks that are
members of the same affiliated group, the return must also identify the
member bank in the group that has contributed each participant's
property or money to the fund. A copy of the plan of the common trust
fund must be filed with the return. If, however, a copy of such plan
has once been filed with a return, it need not again be filed if the
return contains a statement showing when and where it was filed. If the
plan is amended in any way after such copy has been filed, a copy of
the amendment must be filed with the return for the taxable year in
which the amendment was made. For the signing of a return of a bank
with respect to common trust funds, see Sec. 1.6062-1, relating to the
manner prescribed for the signing of a return of a corporation.
(b) This section applies to returns filed on or after July 20,
2017. Section 1.6032-1 (as contained in 26 CFR part 1, revised April
2017) applies to taxable years beginning before July 20, 2017.
(c) The applicability of this section will expire on or before July
17, 2020.
0
Par. 10. Revise paragraph (e) of Sec. 1.6033-2 to read as follows:
Sec. 1.6033-2 Returns by exempt organizations (taxable years
beginning after December 31, 1969) and returns by certain nonexempt
organizations (taxable years beginning after December 31, 1980).
* * * * *
(e) [Reserved]. For further guidance, see Sec. 1.6033-2T(e).
* * * * *
0
Par. 11. Add Sec. 1.6033-2T to read as follows:
Sec. 1.6033-2T Returns by exempt organizations (taxable years
beginning after December 31, 1969) and returns by certain nonexempt
organizations (taxable years beginning after December 31, 1980)
(temporary).
(a) through (d) [Reserved]. For further guidance, see Sec. 1.6033-
2(a) through (d).
(e) Time and place for filing. The annual return required by this
section shall be filed on or before the 15th day of the fifth calendar
month following the close of the period for which the return is
required to be filed. The annual return on Form 1065 required to be
filed by a religious or apostolic association or corporation shall be
filed on or before the date prescribed by section 6072(b). Each such
return shall be filed in accordance with the instructions applicable
thereto.
(f) through (j) [Reserved]. For further guidance, see Sec. 1.6033-
2(f) through (j).
(k) Applicability date. This section applies to returns filed on or
after July 20, 2017. Section 1.6033-2 (as contained in 26 CFR part 1,
revised April 2017) applies to returns filed before July 20, 2017.
(l) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
0
Par. 12. Revise paragraph (a)(3)(ii) of Sec. 1.6041-2 to read as
follows:
Sec. 1.6041-2 Return of information as to payments to employees.
(a) * * *
(3) * * *
(ii) [Reserved]. For further guidance, see Sec. 1.6041-
2T(a)(3)(ii).
* * * * *
0
Par. 13. Add Sec. 1.6041-2T to read as follows:
Sec. 1.6041-2T Return of information as to payments to employees
(temporary).
(a)(1) through (2) [Reserved]. For further guidance, see Sec.
1.6041-2(a)(1) and (2).
(3)(i) [Reserved]. For further guidance, see Sec. 1.6041-
2(a)(3)(i).
(ii) Exception. In a case where an employer is not required to file
Forms W-3 and W-2 under Sec. 31.6011(a)-4 or Sec. 31.6011(a)-5 of
this chapter, returns on Forms W-3 and W-2 required under this
paragraph (a) for any calendar year shall be filed on or before January
31 of the following year.
(b) through (c) [Reserved]. For further guidance, see Sec. 1.6041-
2(b) through (c).
(d) Applicability date. This section applies to returns filed on or
after July 20, 2017. Section 1.6041-2 (as contained in 26 CFR part 1,
revised April 2017) applies to returns filed before July 20, 2017.
(e) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
0
Par. 14. Revise Sec. 1.6041-6 to read as follows:
Sec. 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041;
contents and time and place for filing.
[Reserved]. For further guidance, see Sec. 1.6041-6T.
0
Par. 15. Add Sec. 1.6041-6T to read as follows:
Sec. 1.6041-6T Returns made on Forms 1096 and 1099 under section
6041; contents and time and place for filing (temporary).
(a) In general. Except as provided in paragraph (b) of this
section, returns made under section 6041 on Forms 1096 and 1099 for any
calendar year shall be filed on or before February 28 (March 31 if
filed electronically) of the following year with any of the Internal
Revenue Service Centers, the addresses of which are listed in the
instructions for such forms. The name and address of the person making
the payment and the name and address of the recipient of the payment
shall be stated on Form 1099. If the present address of the recipient
is not available, the last known post office address must be given. See
section 6109 and the regulations thereunder for rules requiring the
inclusion of identifying numbers in Form 1099.
(b) Exception. Returns made on Form 1099 reporting nonemployee
compensation shall be filed on or before January 31 of the year
following the calendar year to which such returns relate.
(c) Applicability date. This section applies to returns filed on or
after July 20, 2017. Section 1.6041-6 (as contained in 26 CFR part 1,
revised April 2017) applies to returns filed before July 20, 2017.
(d) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
0
Par. 16. Revise paragraphs (a) and (d)(1) and (2) of Sec. 1.6072-2 to
read as follows:
Sec. 1.6072-2 Time for filing returns of corporations.
(a) [Reserved]. For further guidance, see Sec. 1.6072-2T(a).
* * * * *
(d) * * *
(1) [Reserved]. For further guidance, see Sec. 1.6072-2T(d)(1);
and
(2) [Reserved]. For further guidance, see Sec. 1.6072-2T(d)(2).
* * * * *
0
Par. 17. Add Sec. 1.6072-2T to read as follows:
Sec. 1.6072-2T Time for filing returns of corporations (temporary).
(a) Domestic and certain foreign corporations--(1) In general--(i)
C corporations. Except as provided in paragraph (a)(2) of this section,
the income tax return required under section 6012 of a domestic C
corporation (as defined in section 1361(a)(2)) or of a foreign C
corporation having an office or place of business in the United States
shall be filed on or before the fifteenth day of the fourth month
following the close of the taxable year.
(ii) S corporations. The income tax return required under section
6012 and 6037 of an S corporation (as defined in section 1361(a)(1))
shall be filed on or before the fifteenth day of the third month
following the close of the taxable year.
[[Page 33446]]
(2) Exception. For taxable years beginning before January 1, 2026,
the income tax return of a C corporation described in paragraph
(a)(1)(i) of this section that has a taxable year that ends on June 30
shall be filed on or before the fifteenth day of the third month
following the close of the taxable year. For purposes of this paragraph
(a)(2), the return for a short period (within the meaning of section
443) that ends on any day in June shall be treated as the return for a
taxable year that ends on June 30.
(b) through (c) [Reserved]. For further guidance, see Sec. 1.6072-
2(b) and (c).
(d) introductory text [Reserved]. For further guidance, see Sec.
1.6072-2(d) introductory text.
(1) Section 521 associations. A farmers', fruit growers', or like
association, organized and operated in compliance with the requirements
of section 521 and Sec. 1.521-1; and
(2) Section 1381 corporations. For a taxable year beginning after
December 31, 1962, a corporation described in section 1381(a)(2), which
is under a valid enforceable written obligation to pay patronage
dividends (as defined in section 1388(a) and paragraph (a) of Sec.
1.1388-1) in an amount equal to at least 50 percent of its net earnings
from business done with or for its patrons, or which paid patronage
dividends in such an amount out of the net earnings from business done
with or for patrons during the most recent taxable year for which it
had such net earnings. Net earnings for this purpose shall not be
reduced by any taxes imposed by Subtitle A of the Code and shall not be
reduced by dividends paid on capital stock or other proprietary
interest.
(e) through (f) [Reserved]. For further guidance, see Sec. 1.6072-
2(e) and (f).
(g) Applicability date. This section applies to returns filed on or
after July 20, 2017. Section 1.6072-2 (as contained in 26 CFR part 1,
revised April 2017) applies to returns before July 20, 2017.
(h) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
0
Par. 18. Revise paragraph (a) of Sec. 1.6081-1 to read as follows:
Sec. 1.6081-1 Extension of time for filing returns.
(a) [Reserved]. For further guidance, see Sec. 1.6081-1T(a).
* * * * *
0
Par. 19. Add Sec. 1.6081-1T to read as follows:
Sec. 1.6081-1T Extension of time for filing returns (temporary).
(a) In general. The Commissioner is authorized to grant a
reasonable extension of time for filing any return, declaration,
statement, or other document that relates to any tax imposed by
subtitle A of the Code and that is required under the provisions of
subtitle A or F of the Code or the regulations thereunder. However,
other than in the case of taxpayers who are abroad or as specified in
section 6081(b), such extensions of time shall not be granted for more
than six months, and the extension of time for filing the return of a
DISC (as defined in section 992(a)), as specified in section 6072(b),
shall not be granted. Except in the case of an extension of time
pursuant to Sec. 1.6081-5, an extension of time for filing an income
tax return shall not operate to extend the time for the payment of the
tax unless specified to the contrary in the extension. For rules
relating to extensions of time for paying tax, see Sec. 1.6161-1.
(b) [Reserved]. For further guidance, see Sec. 1.6081-1(b).
(c) Applicability date. This section applies to requests for
extension of time to file returns on or after July 20, 2017. Section
1.6081-1 (as contained in 26 CFR part 1, revised April 2017) applies to
requests for extension of time to file returns before July 20, 2017.
(d) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
0
Par. 20. Revise paragraph (a)(1) of Sec. 1.6081-2 to read as follows:
Sec. 1.6081-2 Automatic extension of time to file certain returns
filed by partnerships.
(a) * * * (1) [Reserved]. For further guidance, see Sec. 1.6081-
2T(a)(1).
* * * * *
0
Par. 21. Add Sec. 1.6081-2T to read as follows:
Sec. 1.6081-2T Automatic extension of time to file certain returns
filed by partnerships (temporary).
(a) In general. (1) A partnership required to file Form 1065,
``U.S. Partnership Return of Income,'' or Form 8804, ``Annual Return
for Partnership Withholding Tax,'' for any taxable year will be allowed
an automatic six-month extension of time to file the return after the
date prescribed for filing the return if the partnership files an
application under this section in accordance with paragraph (b) of this
section. No additional extension will be allowed pursuant to Sec.
1.6081-1(b) beyond the automatic six-month extension provided by this
section. In the case of a partnership described in Sec. 1.6081-
5(a)(1), the automatic extension of time to file allowed under this
section runs concurrently with an extension of time to file granted
pursuant to Sec. 1.6081-5.
(2) [Reserved]. For further guidance, see Sec. 1.6081-2(a)(2).
(b) through (g) [Reserved]. For further guidance, see Sec. 1.6081-
2(b) through (g).
(h) Applicability date. This section applies to applications for an
automatic extension of time to file the partnership returns listed in
paragraph (a) of this section on or after July 20, 2017. Section
1.6081-2 (as contained in 26 CFR part 1, revised April 2017) applies to
applications for an automatic extension of time to file before July 20,
2017.
(i) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
0
Par. 22. Revise the introductory text of paragraph (a), redesignate
paragraph (e) as paragraph (g), revise the heading of newly
redesignated paragraph (g), and add paragraphs (e) and (f) to Sec.
1.6081-3 to read as follows:
Sec. 1.6081-3 Automatic extension of time for filing corporation
income tax returns.
(a) introductory text [Reserved]. For further guidance, see Sec.
1.6081-3T(a) introductory text.
* * * * *
(e) [Reserved]. For further guidance, see Sec. 1.6081-3T(e).
(f) [Reserved]. For further guidance, see Sec. 1.6081-3T(f).
(g) Applicability dates. * * *
0
Par. 23. Add Sec. 1.6081-3T to read as follows:
Sec. 1.6081-3T Automatic extension of time for filing corporation
income tax returns (temporary).
(a) In general. Except as provided in paragraphs (e) and (f) of
this section, a corporation or an affiliated group of corporations
filing a consolidated return will be allowed an automatic 6-month
extension of time to file its income tax return after the date
prescribed for filing the return if the following requirements are met.
(1) through (4) [Reserved]. For further guidance, see Sec. 1.6081-
3(a)(1) through (4).
(b) through (d) [Reserved]. For further guidance, see Sec. 1.6081-
3(b) through (d).
(e) Exception. In the case of any return for a taxable year of a C
corporation that ends on June 30 and begins before January 1, 2026, the
first sentence of paragraph (a) of this section shall be applied by
substituting ``7-month'' for ``6-month.'' For purposes of this
paragraph (e), the return for a short period (within the meaning of
section 443) that ends on any day in June shall
[[Page 33447]]
be treated as the return for a taxable year that ends on June 30.
(f) Cross reference. For provisions relating to extensions of time
to file Form 1120-POL, ``U.S. Income Tax Return for Certain Political
Organizations,'' see Sec. 1.6081-9.
(g) Applicability date. This section applies to requests for
extension of time to file corporation income tax returns on or after
July 20, 2017. Section 1.6081-3 (as contained in 26 CFR part 1, revised
April 2017) applies to applications for an automatic extension of time
to file before July 20, 2017.
(h) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
0
Par. 24. Revise paragraph (a)(1) of Sec. 1.6081-5 to read as follows:
Sec. 1.6081-5 Extensions of time in the case of certain
partnerships, corporations and U.S. citizens and residents.
(a) * * *
(1) [Reserved]. For further guidance, see Sec. 1.6081-5T(a)(1);
* * * * *
0
Par. 25. Add Sec. 1.6081-5T to read as follows:
Sec. 1.6081-5T Extensions of time in the case of certain
partnerships, corporations and U.S. citizens and residents (temporary).
(a) introductory text [Reserved]. For further guidance, see Sec.
1.6081-5(a) introductory text.
(1) Partnerships, which are required under section 6072(b) to file
returns on the fifteenth day of the third month following the close of
the taxable year of the partnership, that keep their records and books
of account outside the United States and Puerto Rico;
(2) through (6) [Reserved]. For further guidance, see Sec. 1.6081-
5(a)(2) through (6).
(b) through (e) [Reserved]. For further guidance, see Sec. 1.6081-
5(b) through (e).
(f) This section applies to returns filed on or after July 20,
2017. Section 1.6081-5 (as contained in 26 CFR part 1, revised April
2017) applies to applications for an automatic extension of time to
file returns before July 20, 2017.
(g) The applicability of this section will expire on or before July
17, 2020.
0
Par. 26. Revise paragraph (a)(1) of Sec. 1.6081-6 to read as follows:
Sec. 1.6081-6 Automatic extension of time to file estate or trust
income tax return.
(a) * * * (1) [Reserved]. For further guidance, see Sec. 1.6081-
6T(a)(1).
* * * * *
0
Par. 27. Add Sec. 1.6081-6T to read as follows:
Sec. 1.6081-6T Automatic extension of time to file estate or trust
income tax return (temporary).
(a) In general. (1) Except as provided in paragraph (a)(2) of this
section, any estate, including but not limited to an estate defined in
section 2031, or trust required to file an income tax return on Form
1041, ``U.S. Income Tax Return for Estates and Trusts,'' will be
allowed an automatic five and one-half month extension of time to file
the return after the date prescribed for filing the return if the
estate or trust files an application under this section in accordance
with paragraph (b) of this section. No additional extension will be
allowed pursuant to Sec. 1.6081-1(b) beyond the automatic five and
one-half month extension provided by this section.
(2) [Reserved]. For further guidance, see Sec. 1.6081-6(a)(2).
(b) through (f) [Reserved]. For further guidance, see Sec. 1.6081-
6(b) through (f).
(g) Applicability date. This section applies to applications for an
automatic extension of time to file an estate or trust income tax
return on or after July 20, 2017. Section 1.6081-6 (as contained in 26
CFR part 1, revised April 2017) applies to applications for an
automatic extension of time to file a return before July 20, 2017.
(h) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
0
Par. 28. Revise paragraphs (a), (b)(1) and (3), (c), (d), and (e), of
Sec. 1.6081-9 to read as follows:
Sec. 1.6081-9 Automatic extension of time to file exempt or
political organization returns.
(a) [Reserved]. For further guidance, see Sec. 1.6081-9T(a).
(b) * * *
(1) [Reserved]. For further guidance, see Sec. 1.6081-9T(b)(1);
* * * * *
(3) [Reserved]. For further guidance, see Sec. 1.6081-9T(b)(3);
and
* * * * *
(c) [Reserved]. For further guidance, see Sec. 1.6081-9T(c).
(d) [Reserved]. For further guidance, see Sec. 1.6081-9T(d).
(e) [Reserved]. For further guidance, see Sec. 1.6081-9T(e).
* * * * *
0
Par. 29. Add Sec. 1.6081-9T to read as follows:
Sec. 1.6081-9T Automatic extension of time to file exempt or
political organization returns (temporary).
(a) In general. An entity required to file a return on a form in
the Form 990 series (Form 990, ``Return of Organization Exempt From
Income Tax,'' Form 990-BL, ``Information and Initial Excise Tax Return
for Black Lung Benefit Trusts and Certain Related Persons,'' Form 990-
EZ, ``Short Form Return of Organization Exempt From Income Tax,'' Form
990-PF, ``Return of Private Foundation,'' and Form 990-T, ``Exempt
Organization Business Tax Return''), Form 1041-A, ``U.S. Information
Return-Trust Accumulation of Charitable Amounts,'' Form 1120-POL,
``U.S. Income Tax Return for Certain Political Organizations,'' Form
4720, ``Return of Certain Excise Taxes Under Chapters 41 and 42 of the
Internal Revenue Code,'' Form 5227, ``Split-Interest Trust Information
Return,'' Form 6069, ``Return of Excise Tax on Excess Contributions to
Black Lung Benefit Trust Under Section 4953 and Computation of Section
192 Deduction,'' and Form 8870, ``Information Return for Transfers
Associated With Certain Personal Benefit Contracts,'' will be allowed
an automatic six-month extension of time to file the return after the
date prescribed for filing if the entity files an application in
accordance with paragraph (b) of this section.
(b) introductory text [Reserved]. For further guidance, see Sec.
1.6081-9(b) introductory text.
(1) Be submitted on Form 7004, ``Application for Automatic
Extension of Time to File Certain Business Income Tax, Information, and
Other Returns'' (in the case of an extension of time to file Form 1120-
POL), Form 8868, ``Application for Automatic Extension of Time to File
an Exempt Organization Return'' (in the case of an extension of time to
file any other return listed in paragraph (a) of this section), or in
any other manner as may be prescribed by the Commissioner;
(2) [Reserved]. For further guidance, see Sec. 1.6081-9(b)(2);
(3) Show the full amount properly estimated as tentative tax for
the entity for the taxable year; and
(4) [Reserved]. For further guidance, see Sec. 1.6081-9(b)(4).
(c) Termination of automatic extension. The Commissioner may
terminate an automatic extension at any time by mailing to the entity a
notice of termination. The notice must be mailed at least 10 days prior
to the termination date designated in such notice. The notice of
termination must be mailed to the address shown on the application for
extension or to the entity's last known address. For further guidance
regarding the definition of last known address, see Sec. 301.6212-2 of
this chapter.
(d) Penalties. See sections 6651 and 6652(c) for failure to file a
return or
[[Page 33448]]
failure to pay the amount shown as tax on the return.
(e) Coordination with Sec. 1.6081-1. No extension of time will be
granted under Sec. 1.6081-1 for filing a return listed in paragraph
(a) of this section until an automatic extension has been allowed
pursuant to this section.
(f) Applicability date. This section applies to requests for
extensions of time to file returns listed in paragraph (a) of this
section on or after July 20, 2017. Sections 1.6081-3 and 1.6081-9 (as
contained in 26 CFR part 1, revised April 2017) apply to requests for
extensions before July 20, 2017.
(g) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE
SOURCE
0
Par. 30. The authority citation for part 31 continues to read in part
as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 31. Revise paragraph (a)(3) of Sec. 31.6071(a)-1 to read as
follows:
Sec. 31.6071(a)-1 Time for filing returns and other documents.
(a) * * *
(3) [Reserved]. For further guidance, see Sec. 31.6071(a)-
1T(a)(3).
* * * * *
0
Par. 32. Add Sec. 31.6071(a)-1T to read as follows:
Sec. 31.6071(a)-1T Time for filing returns and other documents
(temporary).
(a) Federal Insurance Contributions Act and income tax withheld
from wages and from nonpayroll payments. (1) through (2) [Reserved].
For further guidance, see Sec. 31.6071(a)-1(a)(1) and (2).
(3) Information returns--(i) General rule. Each information return
in respect of wages as defined in Federal Insurance Contributions Act
or of income tax withheld from wages as required under Sec. 31.6051-2
must be filed on or before January 31 of the year following the
calendar year for which it is made, except that, if a tax return under
Sec. 31.6011(a)-5(a) is filed as a final return for a period ending
prior to December 31, the information return must be filed on or before
the last day of the first calendar month following the period for which
the tax return is filed.
(ii) Expedited filing. If an employer who is required to make a
return pursuant to Sec. 31.6011(a)-1 or Sec. 31.6011(a)-4 is required
to make a final return on Form 941, or a variation thereof, under Sec.
31.6011(a)-6(a)(1) (relating to the final return for Federal Insurance
Contributions Act taxes and income tax withholding from wages), the
return which is required to be made under Sec. 31.6051-2 must be filed
on or before the last day of the first calendar month following the
period for which the final return is filed. The requirements set forth
in this paragraph (a)(3)(ii) do not apply to employers with respect to
employees whose wages are for domestic service in the private home of
the employer. See Sec. 31.6011(a)-1(a)(3).
(b) through (f) [Reserved]. For further guidance, see Sec.
31.6071(a)-1(b) through (f).
(g) Applicability date. This section applies to returns filed after
July 20, 2017. Section 31.6071(a)-1 (as contained in 26 CFR part 31,
revised April 2017) applies to returns filed before July 20, 2017.
(h) Expiration date. The applicability of this section will expire
on or before July 17, 2020.
Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
Approved: July 7, 2017.
Tom West,
Tax Legislative Counsel.
[FR Doc. 2017-15209 Filed 7-18-17; 4:15 pm]
BILLING CODE 4830-01-P
