(a) In general. An individual who is required to file an individual income tax return will be allowed an automatic 6-month extension of time to file the return after the date prescribed for filing the return if the individual files an application under this section in accordance with paragraph (b) of this section. In the case of an individual described in § 1.6081-5(a)(5) or (6), the automatic 6-month extension will run concurrently with the extension of time to file granted pursuant to § 1.6081-5.
(b) Requirements. To satisfy this paragraph (b), an individual must—
(1) Submit a complete application on Form 4868, “Application for Automatic Extension of Time To File U.S. Individual Income Tax Return,” or in any other manner prescribed by the Commissioner;
(2) File the application on or before the later of—
(i) The date prescribed for filing the return; or
(ii) The expiration of any extension of time to file granted pursuant to § 1.6081-5;
(3) File the application with the Internal Revenue Service office designated in the application's instructions; and
(4) Show the full amount properly estimated as tax for the taxable year.
(c) No extension of time for the payment of tax. An automatic extension of time for filing a return granted under paragraph (a) of this section will not extend the time for payment of any tax due on such return.
(d) Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing to the individual a notice of termination at least 10 days prior to the termination date designated in such notice. The Commissioner must mail the notice of termination to the address shown on the Form 4868 or to the individual's last known address. For further guidance regarding the definition of last known address, see § 301.6212-2 of this chapter.
(e) Penalties. See section 6651 for failure to file an individual income tax return or failure to pay the amount shown as tax on the return. In particular, see § 301.6651-1(c)(3) of this chapter (relating to a presumption of reasonable cause in certain circumstances involving an automatic extension of time for filing an individual income tax return).
(f) Effective/applicability dates. This section is applicable for applications for an automatic extension of time to file an individual income tax return filed after July 1, 2008.
[T.D. 9407, 73 FR 37366, July 1, 2008]
Notes of Decisions
Cited in
82
cases (
1 in the last 5 years), 1981–2026 · leading case:
Crocker v. Comm'r, 92 T.C. 899 (Tax Ct. 1989).
Crocker v. Comm'r, 92 T.C. 899 (Tax Ct. 1989).
· cites it 28× “, petitioners estimated their 1981 income tax liability to be $ 12,000. They paid $ 2,000 towards this estimated liability.”
Risman v. Comm'r, 100 T.C. 191 (Tax Ct. 1993).
· cites it 20× “(pertaining to remittances to be paid with Form 4868 extension requests) is similar to certain language in sections 6015 and 6513(b)(2) (pertaining to the payment of estimated income tax), 5 *31 the language in section 1.”
Clayton v. Comm'r, 102 T.C. 632 (Tax Ct. 1994).
· cites it 6× “6081-4(a)(4), Income Tax Regs. For this reason, we held that the taxpayers were required, under 6072(a), to file their respective returns by April 15 in each of the succeeding years, which they failed to do.”
United States v. Paul M. Phillips, 843 F.2d 438 (11th Cir. 1988).
· cites it 3× “The government argues that subsection (c) of that regulation gives the IRS the authority to grant a ten-day extension to the taxpayer for filing his tax return, even when the automatic extension has been denied.”
Troy W. Ott v. United States, 141 F.3d 1306 (9th Cir. 1998).
· cites it 4× “” 26 C.F.R. § 1.6081-4 (a)(4) (1987). Ott declared a tax liability of $25,000 and remitted a cheek in that amount with a memo line reading “1986 taxes.”
Oliver v. Comm'r, 1997 T.C. Memo. 84 (Tax Ct. 1997).
· cites it 6× “Petitioners' 1990 return was received by respondent on August 19, 1991, and their 1991 return was received by respondent on July 20, 1992.”
Magowan v. Comm'r, 67 T.C.M. 2627 (Tax Ct. 1994).
· cites it 12× “Nevertheless, individual taxpayers may obtain an automatic 4-month extension of time to file their return.”
Harrison v. Comm'r, 1998 T.C. Memo. 417 (Tax Ct. 1998).
· cites it 20× “As stated above, petitioners' liability for the additions under section 6651(a)(1) that were determined by respondent for 1988 and 1989, turns on whether petitioners' accountants "properly estimated" petitioners' tax liability on the Forms 4868, Application for Automatic…”
Gabelman v. Comm'r, 66 T.C.M. 1581 (Tax Ct. 1993).
· cites it 10× “, establishes an automatic 4-month extension and sets forth the requirements for qualifying for such extension.”
— 26 C.F.R. § 1.6081-4(a)(2) — 1 case
— 26 C.F.R. § 1.6081-4(c) — 1 case
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