§ 1.6081-3T - Automatic extension of time for filing corporation income tax returns (temporary).

§ 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 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.

[T.D. 9821, 82 FR 33446, July 20, 2017]