Treasury Regulations (26 C.F.R.)
26 CFR § 31.6081(a)-1
Extensions of time for filing returns and other documents.
# (a)
Federal Insurance Contributions Act; income tax withheld from wages; and Railroad Retirement Tax Act—(1) In general. Except as otherwise provided in subparagraphs (2) and (3) of this paragraph, no extension of time for filing any return or other document required in respect of the Federal Insurance Contributions Act, income tax withheld from wages, or the Railroad Retirment Tax Act will be granted.
(2) Information returns of employers on Forms W-2 and W-3—In general. The Commissioner may grant an extension of time in which to file the Social Security Administration copy of Forms W-2 and the accompanying transmittal form which constitutes an information return under § 31.6051-2(a). For further guidance regarding extensions of time to file the Social Security Administration copy of Forms W-2 and W-3, see § 1.6081-8 of this chapter.
(ii) Automatic Extension of Time. The Commissioner may, in appropriate cases, publish procedures for automatic extensions of time to file Forms W-2 where the employer is required to file the Form W-2 on an expedited basis.
# (b) Federal Unemployment Tax Act.
The Commissioner may, upon application of the employer, grant a reasonable extension of time (not to exceed 90 days) in which to file any return required in respect of the Federal Unemployment Tax Act. Any application for an extension of time for filing the return shall be in writing, properly signed by the employer or his duly authorized agent. Except as provided in paragraph (b) of § 301.6091-1 (relating to hand-carried documents), each application shall be addressed to the internal revenue officer with whom the employer will file the return. Each application shall contain a full recital of the reasons for requesting the extension, to aid such officer in determining the period of the extension, if any, which will be granted. Such a request in the form of a letter to such internal revenue officer will suffice as an application. The application shall be filed on or before the due date prescribed in paragraph (c) of § 31.6071(a)-1 for filing the return, or on or before the date prescribed for filing the return in any prior extension granted. An extension of time for filing a return does not operate to extend the time for payment of the tax or any part thereof.
# (c) Duly authorized agent.
In any case in which an employer is unable, by reason of illness, absence, or other good cause, to sign a request for an extension, any person standing in close personal or business relationship to the employer may sign the request on his behalf, and shall be considered as a duly authorized agent for this purpose, provided the requests sets forth the reasons for a signature other than the employer's and the relationship existing between the employer and the signer.
# (d) Effective date.
Paragraph (a)(2)(i) of this section applies to requests for extensions of time to file the Social Security Administration copy of Forms W-2 and W-3 due after December 7, 2004.
[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6950, 33 FR 5358, Apr. 4, 1968; T.D. 7351, 40 FR 17146, Apr. 17, 1975; T.D. 9061, 68 FR 34799, June 11, 2003; T.D. 9163, 69 FR 70549, 70550, Dec. 7, 2004]
Source: view the official text
In this part (40 sections)
- 31.6011(a)-6 · Final returns.
- 31.6011(a)-7 · Execution of returns.
- 31.6011(a)-8 · Composite return in lieu of specified form.
- 31.6011(a)-9 · Instructions to forms control as to which form is to be…
- 31.6011(a)-10 · Instructions to forms may waive filing requirement in…
- 31.6011(b)-1 · Employers' identification numbers.
- 31.6011(b)-2 · Employees' account numbers.
- 31.6051-1 · Statements for employees.
- 31.6051-2 · Information returns on Form W-3 and Social Security…
- 31.6051-3 · Statements required in case of sick pay paid by third…
- 31.6051-4 · Statement required in case of backup withholding.
- 31.6053-1 · Report of tips by employee to employer.
- 31.6053-2 · Employer statement of uncollected employee tax.
- 31.6053-3 · Reporting by certain large food or beverage establishments…
- 31.6053-4 · Substantiation requirements for tipped employees.
- 31.6060-1 · Reporting requirements for tax return preparers.
- 31.6061-1 · Signing of returns.
- 31.6065(a)-1 · Verification of returns or other documents.
- 31.6071(a)-1 · Time for filing returns and other documents.
- 31.6071(a)-1A · Time for filing returns with respect to the railroad…
- 31.6081(a)-1 · Extensions of time for filing returns and other…
- 31.6091-1 · Place for filing returns.
- 31.6101-1 · Period covered by returns.
- 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 31.6109-1 · Supplying of identifying numbers.
- 31.6109-2 · Tax return preparers furnishing identifying numbers for…
- 31.6151-1 · Time for paying tax.
- 31.6157-1 · Cross reference.
- 31.6161(a)(1)-1 · Extensions of time for paying tax.
- 31.6205-1 · Adjustments of underpayments.
- 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
- 31.6302-0 · Table of contents.
- 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
- 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
- 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
- 31.6302-4 · Deposit rules for withheld income taxes attributable to…
- 31.6302(b)-1 · Method of collection.
- 31.6302(c)-1 · Use of Government depositories in connection with taxes…
- 31.6302(c)-2 · Use of Government depositories in connection with…
- 31.6302(c)-3 · Deposit rules for taxes under the Federal Unemployment…