[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 416-417]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6081-4  Automatic extension of time for filing individual 
income tax returns.

    (a) In general--(1) Period of extension. An individual who is 
required to file an individual income tax return will be allowed an 
automatic 4-month extension of time to file the return after the date 
prescribed for filing the return provided the requirements contained in 
paragraphs (a)(2), (3), and (4) of this section are met. In the case of 
an individual described in Sec.  1.6081-5(a)(5) or (6), the automatic 4-
month extension will run concurrently with the extension of time to file 
granted pursuant to Sec.  1.6081-5.
    (2) Manner for submitting an application. An application must be 
submitted--
    (i) On Form 4868, Application for Automatic Extension of Time to 
File U.S. Individual Income Tax Return; or
    (ii) In any other manner as may be prescribed by the Commissioner.
    (3) Time and place for filing application. Except in the case of an 
individual described in Sec.  1.6081-5(a)(5) or (6), the application 
must be filed on or before the date prescribed for filing the individual 
income tax return. In the case of an individual described in Sec.  
1.6081-5(a)(5) or (6), the application must be filed on or before the 
expiration of the extension of time to file granted pursuant to Sec.  
1.6081-5. The application must be filed with the Internal Revenue 
Service office designated in the application's instructions.
    (4) Proper estimate of tax. An application for extension must show 
the full amount properly estimated as tax for the taxable year.
    (5) Coordination with Sec.  1.6081-1. Except in undue hardship 
cases, no extension of time for filing an individual income tax return 
will be granted under Sec.  1.6081-1 until an automatic extension has 
been allowed pursuant to the provisions of this paragraph (a).
    (b) Special rule for the extension of time for the payment of tax. 
Notwithstanding the application of Sec.  1.6081-1(a), any automatic 
extension of time for filing an individual income tax return granted 
under paragraph (a) of this section shall not operate to extend the time 
for payment of any tax due on such return.
    (c) Termination of automatic extension. The district director, 
including the Assistant Commissioner (International), or the director of 
a service center may terminate at any time an automatic extension by 
mailing to the taxpayer 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

[[Page 417]]

be mailed to the taxpayer at the address shown on Form 4868 or to the 
taxpayer'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 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 Sec.  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).
    (e) Effective date. This section is effective for applications for 
an automatic extension of time to file an individual income tax return 
filed on or after December 31, 1996.

[T.D. 7567, 43 FR 45583, Oct. 3, 1978, as amended by T.D. 7885, 48 FR 
16484, Apr. 18, 1983; T.D. 8651, 61 FR 261, Jan. 4, 1996; T.D. 8703, 61 
FR 69030, Dec. 31, 1996; T.D. 8939, 66 FR 2819, Jan. 12, 2001]