Return Due Date and Extended Due Date Changes, 5323-5327 [2020-00467]
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Federal Register / Vol. 85, No. 20 / Thursday, January 30, 2020 / Rules and Regulations
that the notice and comment
requirements of section 553 of the
Administrative Procedure Act (APA), 5
U.S.C. 553, which are applicable to
rulemaking, do not apply to this
extension of the temporary scheduling
order. Under 21 U.S.C. 811(h),
temporary scheduling orders are not
subject to notice and comment
rulemaking procedures. In the
alternative, even assuming that this
action might be subject to section 553 of
the APA, the Acting Administrator finds
that there is good cause to forgo the
notice and comment requirements of
section 553, as any further delays in the
process for extending the temporary
scheduling order would be
impracticable and contrary to the public
interest in view of the manifest urgency
to avoid an imminent hazard to the
public safety. Further, DEA believes that
this order extending the temporary
scheduling action is not a ‘‘rule’’ as
defined by 5 U.S.C. 601(2), and,
accordingly, is not subject to the
requirements of the Regulatory
Flexibility Act (RFA). The requirements
for the preparation of a regulatory
flexibility analysis in 5 U.S.C. 603(a)
and 604(a) are not applicable where, as
here, DEA is not required by section 553
of the APA or any other law to publish
a general notice of proposed
rulemaking.
Additionally, this action is not a
significant regulatory action as defined
by Executive Order 12866 (Regulatory
Planning and Review), and section 3(f),
and, accordingly, this action has not
been reviewed by the Office of
Management and Budget (OMB).
This action will not have substantial
direct effects on the States, on the
relationship between the national
government and the States, or on the
distribution of power and
responsibilities among the various
levels of government. Therefore, in
accordance with Executive Order 13132
(Federalism) it is determined that this
action does not have sufficient
federalism implications to warrant the
preparation of a Federalism Assessment.
As noted above, this action is an
order, not a rule. Accordingly, the
Congressional Review Act (CRA) is
inapplicable, as it applies only to rules.
However, even if this were a rule,
pursuant to the CRA, ‘‘any rule for
which an agency for good cause finds
that notice and public procedure
thereon are impracticable, unnecessary,
or contrary to the public interest, shall
take effect at such time as the federal
agency promulgating the rule
determines.’’ (5 U.S.C. 808(2)). It is in
the public interest to maintain the
temporary placement of cyclopentyl
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fentanyl, isobutyryl fentanyl, parachloroisobutyryl fentanyl, paramethoxybutyryl fentanyl, and valeryl
fentanyl in schedule I because they pose
an imminent public health risk. The
temporary scheduling action was taken
pursuant to 21 U.S.C. 811(h), which is
specifically designed to enable the DEA
to act in an expeditious manner to avoid
an imminent hazard to the public safety.
The DEA understands that the CSA
frames temporary scheduling actions as
orders rather than rules to ensure that
the process moves swiftly, and this
extension of the temporary scheduling
order continues to serve that purpose.
For the same reasons that underlie 21
U.S.C. 811(h), that is, the need to place
these substances in schedule I because
they pose an imminent hazard to public
safety, it would be contrary to the public
interest to delay implementation of this
extension of the temporary scheduling
order. Therefore, in accordance with
section 808(2) of the CRA, this order
extending the temporary scheduling
order shall take effect immediately upon
its publication. The DEA has submitted
a copy of this temporary order to both
Houses of Congress and to the
Comptroller General, although such
filing is not required under the
Congressional Review Act, 5 U.S.C.
801–808, because, as noted above, this
action is an order, not a rule.
Dated: January 23, 2020.
Uttam Dhillon,
Acting Administrator.
[FR Doc. 2020–01683 Filed 1–29–20; 8:45 am]
BILLING CODE 4410–09–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 31
[TD 9892]
RIN 1545–BN12
Return Due Date and Extended Due
Date Changes
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations.
AGENCY:
This document contains final
regulations that update the due dates
and available extensions of time to file
certain tax returns and information
returns. The dates are updated to reflect
the 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
SUMMARY:
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5323
Tax Hikes Act of 2015. Additionally, the
regulations remove a provision for
electing large partnerships that was
made obsolete by section 1101(b)(1) of
the Bipartisan Budget 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 1065–B, Form 1120
(series), Form 4720, Form 5227, Form
6069, Form 8804, or Form 8870.
DATES: Effective Date: These regulations
are effective January 30, 2020.
Applicability Date: For dates of
applicability, see §§ 1.1446–3(g),
1.6012–6(c), 1.6031(a)–1(f), 1.6032–1(b),
1.6033–2(k), 1.6041–2(d), 1.6041–6(c),
1.6072–2(g), 1.6081–1(c), 1.6081–2(h),
1.6081–3(g), 1.6081–5(f), 1.6081–6(g),
1.6081–9(f), and 31.6071(a)–1(g).
FOR FURTHER INFORMATION CONTACT:
Isaac Brooks Fishman, (202) 317–6845
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains final
regulations that reflect changes in tax
return due dates enacted by section
2006 of the Surface Transportation and
Veterans Health Care Choice
Improvement Act of 2015, 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,
Public Law 114–113, Div. Q, 129 Stat.
2242 (2015). On July 20, 2017, the IRS
published in the Federal Register
temporary regulations (TD 9821 (82 FR
33441)) that conformed the due dates
and the available extensions of time to
file various tax returns and information
returns to those provided by statute. The
temporary regulations were applicable
for tax returns and information returns
filed after July 20, 2017, with an
expiration date of July 17, 2020.
The IRS published a notice of
proposed rulemaking (REG–128483–15
(82 FR 33467)) cross-referencing the
temporary regulations in the Federal
Register the same day it published the
temporary regulations. The IRS received
no comments on the notice of proposed
rulemaking, and no public hearing was
requested or held.
This Treasury Decision removes the
temporary regulations and adopts the
proposed regulations as final regulations
with only nonsubstantive revisions. The
revisions are discussed in the
Explanation of Provisions.
Explanation of Provisions
A detailed explanation of these
regulations can be found in the
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preamble to the temporary regulations.
One additional provision of these
regulations that is not discussed in the
preamble to the temporary regulations is
explained below.
Section 1.6081–2(a)(1) of the
proposed regulations addresses the
extension of time for a partnership to
file Form 1065, ‘‘U.S. Partnership
Return of Income,’’ or Form 8804,
‘‘Annual Return for Partnership
Withholding Tax.’’ Similarly, § 1.6081–
2(a)(2) of the final regulations in place
prior to the publication of this Treasury
Decision addressed the extension of
time to file Form 1065–B, ‘‘U.S. Return
of Income for Electing Large
Partnerships.’’ Section 1101(b)(1) of the
Bipartisan Budget Act of 2015, Public
Law 114–74, 129 Stat. 625 (2015),
repealed part IV of subchapter K of
chapter 1 of subtitle A of the Internal
Revenue Code (Code), which, prior to
repeal, provided in former sections 771
through 777 for the treatment of certain
partnerships as electing large
partnerships. The amendment was
effective for returns filed for partnership
taxable years beginning after December
31, 2017. As a consequence, electing
large partnerships do not exist and
Forms 1065–B will not be filed for
taxable years beginning after December
31, 2017.
Because § 1.6081–2(a)(2) is therefore
obsolete, and the only remaining
effective provision in § 1.6081–2(a) was
§ 1.6081–2(a)(1), this Treasury Decision
removes § 1.6081–2(a)(2) and
redesignates proposed § 1.6081–2(a)(1)
as § 1.6081–2(a). This change is purely
ministerial and has no substantive
effect. Accordingly, the IRS finds good
cause for dispensing with notice and
public comment pursuant to 5 U.S.C.
553(b) and (c) and with a delayed
effective date pursuant to 5 U.S.C.
553(d) for this change.
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Special Analyses
These regulations are not subject to
review under section 6(b) of Executive
Order 12866 pursuant to the
Memorandum of Agreement (April 11,
2018) between the Department of the
Treasury and the Office of Management
and Budget regarding review of tax
regulations.
Pursuant to the Regulatory Flexibility
Act (5 U.S.C. chapter 6) it is hereby
certified that this final rule will not
have a significant economic impact on
a substantial number of small entities.
These regulations only update the due
dates and extensions of time to file
certain collections of information and
include some existing regulatory
language concerning collections of
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information that affect small entities for
the convenience of the reader.
Pursuant to section 7805(f) of the
Code, the notice of proposed rulemaking
preceding these regulations was
submitted to the Chief Counsel for
Advocacy of the Small Business
Administration for comment on their
impact on small business. No comments
were received from the Small Business
Administration.
Drafting Information
The principal author of these
regulations is Jonathan R. Black
formerly 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
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 2. Revise paragraphs (b)(2)(v)(C)
and (g) of § 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) 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.
*
*
*
*
*
(g) Applicability date. This section
applies to returns filed on or after
January 30, 2020. Section 1.1446–3T (as
contained in 26 CFR part 1, revised
April 2019) applies to returns filed
before January 30, 2020.
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§ 1.1446–3T
[Removed]
Par. 3. Section 1.1446–3T is removed.
■ Par. 4. Revise paragraph (a)(1) and
add paragraph (c) to § 1.6012–6 to read
as follows:
■
§ 1.6012–6 Returns by political
organizations.
(a) * * * (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.
*
*
*
*
*
(c) Applicability date. This section
applies to returns filed on or after
January 30, 2020. Section 1.6012–6T (as
contained in 26 CFR part 1, revised
April 2019) applies to returns filed
before January 30, 2020.
§ 1.6012–6T
[Removed]
Par. 5. Section 1.6012–6T is removed.
■ Par. 6. Revise paragraphs (e)(2) and (f)
of § 1.6031(a)–1 to read as follows:
■
§ 1.6031(a)–1
income.
Return of partnership
*
*
*
*
*
(e) * * *
(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
January 30, 2020. Section 1.6031(a)–1T
(as contained in 26 CFR part 1, revised
April 2019) applies to returns filed
before January 30, 2020.
§ 1.6031(a)–1T
[Removed]
Par. 7. Section 1.6031(a)–1T is
removed.
■ Par. 8. Revise § 1.6032–1 to read as
follows:
■
§ 1.6032–1 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.
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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 Internal
Revenue Service 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
Internal Revenue 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,
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 January 30, 2020.
Section 1.6032–1T (as contained in 26
CFR part 1, revised April 2019) applies
to taxable years beginning before
January 30, 2020.
§ 1.6032–1T
[Removed]
Par. 9. Section 1.6032–1T is removed.
Par. 10. Revise paragraphs (e) and (k)
of § 1.6033–2 to read as follows:
■
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■
§ 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).
*
*
*
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*
*
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(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 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.
*
*
*
*
*
(k) Applicability date. This section
applies to returns filed on or after
January 30, 2020. Section 1.6033–2T (as
contained in 26 CFR part 1, revised
April 2019) applies to returns filed
before January 30, 2020.
§ 1.6033–2T
[Removed]
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 in part 301 of this
title under section 6109 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
January 30, 2020. Section 1.6041–6T (as
contained in 26 CFR part 1, revised
April 2019) applies to returns filed
before January 30, 2020.
§ 1.6041–6T
Par. 11. Section 1.6033–2T is
removed.
■
5325
[Removed]
■
Par. 12. Revise paragraph (a)(3)(ii) and
add paragraph (d) to § 1.6041–2 to read
as follows:
Par. 15. Section 1.6041–6T is
removed.
■ Par. 16. Revise paragraphs (a) and
(d)(1) and (2) and add paragraph (g) to
§ 1.6072–2 to read as follows:
§ 1.6041–2 Return of information as to
payments to employees.
§ 1.6072–2 Time for filing returns of
corporations.
(a) * * *
(3) * * *
(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.
*
*
*
*
*
(d) Applicability date. This section
applies to returns filed on or after
January 30, 2020. Section 1.6041–2T (as
contained in 26 CFR part 1, revised
April 2019) applies to returns filed
before January 30, 2020.
(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 sections 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.
(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.
*
*
*
*
*
(d) * * *
(1) Section 521 associations. A
farmers’, fruit growers’, or like
§ 1.6041–2T
[Removed]
Par. 13. Section 1.6041–2T is
removed.
■ 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.
(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
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■
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Federal Register / Vol. 85, No. 20 / Thursday, January 30, 2020 / Rules and Regulations
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 § 1.1388–1(a)) 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
purposes of this paragraph (d)(2) shall
not be reduced by any taxes imposed by
subtitle A of the Internal Revenue Code
and shall not be reduced by dividends
paid on capital stock or other
proprietary interest.
*
*
*
*
*
(g) Applicability date. This section
applies to returns filed on or after
January 30, 2020. Section 1.6072–2T (as
contained in 26 CFR part 1, revised
April 2019) applies to returns before
January 30, 2020.
§ 1.6072–2T
[Removed]
Par. 17. Section 1.6072–2T is
removed.
■ Par. 18. Revise paragraphs (a) and (c)
of § 1.6081–1 to read as follows:
■
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§ 1.6081–1
returns.
Extension of time for filing
(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 Internal
Revenue Code (Code) and that is
required under the provisions of subtitle
A or F of the Code. 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.
*
*
*
*
*
(c) Applicability date. This section
applies to requests for extension of time
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to file returns on or after January 30,
2020. Section 1.6081–1T (as contained
in 26 CFR part 1, revised April 2019)
applies to requests for extension of time
to file returns before January 30, 2020.
§ 1.6081–1T
[Removed]
Par. 19. Section 1.6081–1T is
removed.
■ Par. 20. Revise paragraphs (a) and (h)
of § 1.6081–2 to read as follows:
■
§ 1.6081–2 Automatic extension of time to
file certain returns filed by partnerships.
(a) In general. 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–
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.
*
*
*
*
*
(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 January 30, 2020.
Section 1.6081–2T (as contained in 26
CFR part 1, revised April 2019) applies
to applications for an automatic
extension of time to file before January
30, 2020.
§ 1.6081–2T
[Removed]
Par. 21. Section 1.6081–2T is
removed.
■ Par. 22. Revise paragraphs (a)
introductory text and (e) through (g) of
§ 1.6081–3 to read as follows:
■
§ 1.6081–3 Automatic extension of time for
filing corporation income tax returns.
(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.
*
*
*
*
*
(e) Exception. In the case of any return
for a taxable year of a C corporation that
ends on June 30 and begins before
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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
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 January 30, 2020. Section
1.6081–3T (as contained in 26 CFR part
1, revised April 2019) applies to
applications for an automatic extension
of time to file before January 30, 2020.
§ 1.6081–3T
[Removed]
Par. 23. Section 1.6081–3T is
removed.
■ Par. 24. Revise paragraphs (a)(1) and
(f) 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) 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;
*
*
*
*
*
(f) This section applies to returns filed
on or after January 30, 2020. Section
1.6081–5T (as contained in 26 CFR part
1, revised April 2019) applies to
applications for an automatic extension
of time to file returns before January 30,
2020.
§ 1.6081–5T
[Removed]
Par. 25. Section 1.6081–5T is
removed.
■ Par. 26. Revise paragraphs (a)(1) and
(g) 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) 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
E:\FR\FM\30JAR1.SGM
30JAR1
Federal Register / Vol. 85, No. 20 / Thursday, January 30, 2020 / Rules and Regulations
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.
*
*
*
*
*
(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
January 30, 2020. Section 1.6081–6T (as
contained in 26 CFR part 1, revised
April 2019) applies to applications for
an automatic extension of time to file a
return before January 30, 2020.
§ 1.6081–6T
[Removed]
Par. 27. Section 1.6081–6T is
removed.
■ Par. 28. Revise paragraphs (a), (b)(1)
and (3), and (c) through (f) of § 1.6081–
9 to read as follows:
■
khammond on DSKJM1Z7X2PROD with RULES
§ 1.6081–9 Automatic extension of time to
file exempt or political organization returns.
(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) * * *
(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
VerDate Sep<11>2014
15:52 Jan 29, 2020
Jkt 250001
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;
*
*
*
*
*
(3) Show the full amount properly
estimated as tentative tax for the entity
for the taxable year; and
*
*
*
*
*
(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
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 January 30,
2020. Sections 1.6081–3T and 1.6081–
9T (as contained in 26 CFR part 1,
revised April 2019) apply to requests for
extensions before January 30, 2020.
§ 1.6081–9T
[Removed]
Par. 29. Section 1.6081–9T is
removed.
■
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 * * *
5327
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 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
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 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).
*
*
*
*
*
(g) Applicability date. This section
applies to returns filed on or after
January 30, 2020. Section 31.6071(a)–1T
(as contained in 26 CFR part 31, revised
April 2019) applies to returns filed
before January 30, 2020.
§ 31.6071(a)–1T
[Removed]
Par. 32. Section 31.6071(a)–1T is
removed.
■
Sunita Lough,
Deputy Commissioner for Services and
Enforcement.
Approved: November 25, 2019.
David J. Kautter,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2020–00467 Filed 1–29–20; 8:45 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
■
[EPA–R08–OAR–2019–0163; FRL–10003–
37–Region 8]
§ 31.6071(a)–1 Time for filing returns and
other documents.
Approval and Promulgation of
Implementation Plans; State of
Montana; State Implementation Plan
Revisions for Open Burning
Par. 31. Revise paragraph (a)(3) and
add paragraph (g) to § 31.6071(a)–1 to
read as follows:
(a) * * *
(3) Information returns—(i) General
rule. Each information return in respect
of wages as defined in the 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
PO 00000
Frm 00029
Fmt 4700
Sfmt 4700
Environmental Protection
Agency (EPA).
ACTION: Final rule.
AGENCY:
The Environmental Protection
Agency (EPA) is approving a State
Implementation Plan (SIP) revision
submitted by the State of Montana on
SUMMARY:
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]]>Agencies
[Federal Register Volume 85, Number 20 (Thursday, January 30, 2020)]
[Rules and Regulations]
[Pages 5323-5327]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-00467]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 31
[TD 9892]
RIN 1545-BN12
Return Due Date and Extended Due Date Changes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains final regulations that update the due
dates and available extensions of time to file certain tax returns and
information returns. The dates are updated to reflect the 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. Additionally, the
regulations remove a provision for electing large partnerships that was
made obsolete by section 1101(b)(1) of the Bipartisan Budget 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 1065-B, Form 1120 (series), Form
4720, Form 5227, Form 6069, Form 8804, or Form 8870.
DATES: Effective Date: These regulations are effective January 30,
2020.
Applicability Date: For dates of applicability, see Sec. Sec.
1.1446-3(g), 1.6012-6(c), 1.6031(a)-1(f), 1.6032-1(b), 1.6033-2(k),
1.6041-2(d), 1.6041-6(c), 1.6072-2(g), 1.6081-1(c), 1.6081-2(h),
1.6081-3(g), 1.6081-5(f), 1.6081-6(g), 1.6081-9(f), and 31.6071(a)-
1(g).
FOR FURTHER INFORMATION CONTACT: Isaac Brooks Fishman, (202) 317-6845
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains final regulations that reflect changes in
tax return due dates enacted by section 2006 of the Surface
Transportation and Veterans Health Care Choice Improvement Act of 2015,
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, Public Law 114-113, Div. Q, 129
Stat. 2242 (2015). On July 20, 2017, the IRS published in the Federal
Register temporary regulations (TD 9821 (82 FR 33441)) that conformed
the due dates and the available extensions of time to file various tax
returns and information returns to those provided by statute. The
temporary regulations were applicable for tax returns and information
returns filed after July 20, 2017, with an expiration date of July 17,
2020.
The IRS published a notice of proposed rulemaking (REG-128483-15
(82 FR 33467)) cross-referencing the temporary regulations in the
Federal Register the same day it published the temporary regulations.
The IRS received no comments on the notice of proposed rulemaking, and
no public hearing was requested or held.
This Treasury Decision removes the temporary regulations and adopts
the proposed regulations as final regulations with only nonsubstantive
revisions. The revisions are discussed in the Explanation of
Provisions.
Explanation of Provisions
A detailed explanation of these regulations can be found in the
[[Page 5324]]
preamble to the temporary regulations. One additional provision of
these regulations that is not discussed in the preamble to the
temporary regulations is explained below.
Section 1.6081-2(a)(1) of the proposed regulations addresses the
extension of time for a partnership to file Form 1065, ``U.S.
Partnership Return of Income,'' or Form 8804, ``Annual Return for
Partnership Withholding Tax.'' Similarly, Sec. 1.6081-2(a)(2) of the
final regulations in place prior to the publication of this Treasury
Decision addressed the extension of time to file Form 1065-B, ``U.S.
Return of Income for Electing Large Partnerships.'' Section 1101(b)(1)
of the Bipartisan Budget Act of 2015, Public Law 114-74, 129 Stat. 625
(2015), repealed part IV of subchapter K of chapter 1 of subtitle A of
the Internal Revenue Code (Code), which, prior to repeal, provided in
former sections 771 through 777 for the treatment of certain
partnerships as electing large partnerships. The amendment was
effective for returns filed for partnership taxable years beginning
after December 31, 2017. As a consequence, electing large partnerships
do not exist and Forms 1065-B will not be filed for taxable years
beginning after December 31, 2017.
Because Sec. 1.6081-2(a)(2) is therefore obsolete, and the only
remaining effective provision in Sec. 1.6081-2(a) was Sec. 1.6081-
2(a)(1), this Treasury Decision removes Sec. 1.6081-2(a)(2) and
redesignates proposed Sec. 1.6081-2(a)(1) as Sec. 1.6081-2(a). This
change is purely ministerial and has no substantive effect.
Accordingly, the IRS finds good cause for dispensing with notice and
public comment pursuant to 5 U.S.C. 553(b) and (c) and with a delayed
effective date pursuant to 5 U.S.C. 553(d) for this change.
Special Analyses
These regulations are not subject to review under section 6(b) of
Executive Order 12866 pursuant to the Memorandum of Agreement (April
11, 2018) between the Department of the Treasury and the Office of
Management and Budget regarding review of tax regulations.
Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6) it
is hereby certified that this final rule will not have a significant
economic impact on a substantial number of small entities. These
regulations only update the due dates and extensions of time to file
certain collections of information and include some existing regulatory
language concerning collections of information that affect small
entities for the convenience of the reader.
Pursuant to section 7805(f) of the Code, the notice of proposed
rulemaking preceding these regulations was submitted to the Chief
Counsel for Advocacy of the Small Business Administration for comment
on their impact on small business. No comments were received from the
Small Business Administration.
Drafting Information
The principal author of these regulations is Jonathan R. Black
formerly 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 paragraphs (b)(2)(v)(C) and (g) of 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) 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.
* * * * *
(g) Applicability date. This section applies to returns filed on or
after January 30, 2020. Section 1.1446-3T (as contained in 26 CFR part
1, revised April 2019) applies to returns filed before January 30,
2020.
Sec. 1.1446-3T [Removed]
0
Par. 3. Section 1.1446-3T is removed.
0
Par. 4. Revise paragraph (a)(1) and add paragraph (c) to Sec. 1.6012-6
to read as follows:
Sec. 1.6012-6 Returns by political organizations.
(a) * * * (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.
* * * * *
(c) Applicability date. This section applies to returns filed on or
after January 30, 2020. Section 1.6012-6T (as contained in 26 CFR part
1, revised April 2019) applies to returns filed before January 30,
2020.
Sec. 1.6012-6T [Removed]
0
Par. 5. Section 1.6012-6T is removed.
0
Par. 6. Revise paragraphs (e)(2) and (f) of Sec. 1.6031(a)-1 to read
as follows:
Sec. 1.6031(a)-1 Return of partnership income.
* * * * *
(e) * * *
(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 January 30, 2020. Section 1.6031(a)-1T (as contained in 26 CFR
part 1, revised April 2019) applies to returns filed before January 30,
2020.
Sec. 1.6031(a)-1T [Removed]
0
Par. 7. Section 1.6031(a)-1T is removed.
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.
(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.
[[Page 5325]]
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 Internal Revenue Service 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 Internal Revenue 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, 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 January 30,
2020. Section 1.6032-1T (as contained in 26 CFR part 1, revised April
2019) applies to taxable years beginning before January 30, 2020.
Sec. 1.6032-1T [Removed]
0
Par. 9. Section 1.6032-1T is removed.
0
Par. 10. Revise paragraphs (e) and (k) 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) Time and place for filing. The annual return required by this
section shall be filed on or before the 15th day of the fifth 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.
* * * * *
(k) Applicability date. This section applies to returns filed on or
after January 30, 2020. Section 1.6033-2T (as contained in 26 CFR part
1, revised April 2019) applies to returns filed before January 30,
2020.
Sec. 1.6033-2T [Removed]
0
Par. 11. Section 1.6033-2T is removed.
0
Par. 12. Revise paragraph (a)(3)(ii) and add paragraph (d) to Sec.
1.6041-2 to read as follows:
Sec. 1.6041-2 Return of information as to payments to employees.
(a) * * *
(3) * * *
(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.
* * * * *
(d) Applicability date. This section applies to returns filed on or
after January 30, 2020. Section 1.6041-2T (as contained in 26 CFR part
1, revised April 2019) applies to returns filed before January 30,
2020.
Sec. 1.6041-2T [Removed]
0
Par. 13. Section 1.6041-2T is removed.
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.
(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 in part 301 of this title under
section 6109 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 January 30, 2020. Section 1.6041-6T (as contained in 26 CFR part
1, revised April 2019) applies to returns filed before January 30,
2020.
Sec. 1.6041-6T [Removed]
0
Par. 15. Section 1.6041-6T is removed.
0
Par. 16. Revise paragraphs (a) and (d)(1) and (2) and add paragraph (g)
to Sec. 1.6072-2 to read as follows:
Sec. 1.6072-2 Time for filing returns of corporations.
(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 sections
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.
(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.
* * * * *
(d) * * *
(1) Section 521 associations. A farmers', fruit growers', or like
[[Page 5326]]
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 Sec. 1.1388-1(a)) 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 purposes of this paragraph (d)(2) shall not
be reduced by any taxes imposed by subtitle A of the Internal Revenue
Code and shall not be reduced by dividends paid on capital stock or
other proprietary interest.
* * * * *
(g) Applicability date. This section applies to returns filed on or
after January 30, 2020. Section 1.6072-2T (as contained in 26 CFR part
1, revised April 2019) applies to returns before January 30, 2020.
Sec. 1.6072-2T [Removed]
0
Par. 17. Section 1.6072-2T is removed.
0
Par. 18. Revise paragraphs (a) and (c) of Sec. 1.6081-1 to read as
follows:
Sec. 1.6081-1 Extension of time for filing returns.
(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 Internal Revenue Code (Code) and that is required
under the provisions of subtitle A or F of the Code. 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.
* * * * *
(c) Applicability date. This section applies to requests for
extension of time to file returns on or after January 30, 2020. Section
1.6081-1T (as contained in 26 CFR part 1, revised April 2019) applies
to requests for extension of time to file returns before January 30,
2020.
Sec. 1.6081-1T [Removed]
0
Par. 19. Section 1.6081-1T is removed.
0
Par. 20. Revise paragraphs (a) and (h) 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) In general. 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.
* * * * *
(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 January 30, 2020. Section
1.6081-2T (as contained in 26 CFR part 1, revised April 2019) applies
to applications for an automatic extension of time to file before
January 30, 2020.
Sec. 1.6081-2T [Removed]
0
Par. 21. Section 1.6081-2T is removed.
0
Par. 22. Revise paragraphs (a) introductory text and (e) through (g) of
Sec. 1.6081-3 to read as follows:
Sec. 1.6081-3 Automatic extension of time for filing corporation
income tax returns.
(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.
* * * * *
(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 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
January 30, 2020. Section 1.6081-3T (as contained in 26 CFR part 1,
revised April 2019) applies to applications for an automatic extension
of time to file before January 30, 2020.
Sec. 1.6081-3T [Removed]
0
Par. 23. Section 1.6081-3T is removed.
0
Par. 24. Revise paragraphs (a)(1) and (f) 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) 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;
* * * * *
(f) This section applies to returns filed on or after January 30,
2020. Section 1.6081-5T (as contained in 26 CFR part 1, revised April
2019) applies to applications for an automatic extension of time to
file returns before January 30, 2020.
Sec. 1.6081-5T [Removed]
0
Par. 25. Section 1.6081-5T is removed.
0
Par. 26. Revise paragraphs (a)(1) and (g) 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) 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
[[Page 5327]]
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.
* * * * *
(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 January 30, 2020. Section 1.6081-6T (as contained in
26 CFR part 1, revised April 2019) applies to applications for an
automatic extension of time to file a return before January 30, 2020.
Sec. 1.6081-6T [Removed]
0
Par. 27. Section 1.6081-6T is removed.
0
Par. 28. Revise paragraphs (a), (b)(1) and (3), and (c) through (f) 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) 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) * * *
(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;
* * * * *
(3) Show the full amount properly estimated as tentative tax for
the entity for the taxable year; and
* * * * *
(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 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 January 30, 2020. Sections 1.6081-3T and 1.6081-9T
(as contained in 26 CFR part 1, revised April 2019) apply to requests
for extensions before January 30, 2020..
Sec. 1.6081-9T [Removed]
0
Par. 29. Section 1.6081-9T is removed.
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) and add paragraph (g) to Sec.
31.6071(a)-1 to read as follows:
Sec. 31.6071(a)-1 Time for filing returns and other documents.
(a) * * *
(3) Information returns--(i) General rule. Each information return
in respect of wages as defined in the 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 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 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).
* * * * *
(g) Applicability date. This section applies to returns filed on or
after January 30, 2020. Section 31.6071(a)-1T (as contained in 26 CFR
part 31, revised April 2019) applies to returns filed before January
30, 2020.
Sec. 31.6071(a)-1T [Removed]
0
Par. 32. Section 31.6071(a)-1T is removed.
Sunita Lough,
Deputy Commissioner for Services and Enforcement.
Approved: November 25, 2019.
David J. Kautter,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2020-00467 Filed 1-29-20; 8:45 am]
BILLING CODE 4830-01-P
