[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 417-418]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6081-5  Extensions of time in the case of certain partnerships, 
corporations and U.S. citizens and residents.

    (a) The rules in paragraphs (a) through (e) of this section apply to 
returns of income due after April 15, 1988. An extension of time for 
filing returns of income and for paying any tax shown on the return is 
hereby granted to and including the fifteenth day of the sixth month 
following the close of the taxable year in the case of:
    (1) Partnerships which are required under Sec.  1.6031-1(e)(2) to 
file returns on the fifteenth day of the fourth month following the 
close of the taxable year of the partnership, and which keep their 
records and books of account outside the United States and Puerto Rico;
    (2) Domestic corporations which transact their business and keep 
their records and books of account outside the United States and Puerto 
Rico;
    (3) Foreign corporations which maintain an office or place of 
business within the United States;
    (4) Domestic corporations whose principal income is from sources 
within the possessions of the United States;
    (5) United States citizens or residents whose tax homes and abodes, 
in a real and substantial sense, are outside the United States and 
Puerto Rico; and
    (6) United States citizens and residents in military or naval 
service on duty, including non-permanent or short term duty, outside the 
United States and Puerto Rico.
    (b) In order to qualify for the extension under this section, a 
statement must be attached to the return showing that the person for 
whom the return is made is a person described in paragraph (a) of this 
section.
    (c) For purposes of paragraph (a)(5) of this section, whether a 
person is a United States resident will be determined in accordance with 
section 7701(b) of the Code. The term ``tax home,'' as used in paragraph 
(a)(5), will have the same meaning which it has for purposes of section 
162(a)(2) (relating to travel expenses away from home). If a person does 
not have a regular or principal place of business, that person's tax 
home will be considered to be his regular place of abode in a real and 
substantial sense.
    (d) In order to qualify for the extension under paragraph (a)(6), 
the assigned tour of duty outside the United States and Puerto Rico must 
be for a period that includes the entire due date of the return.
    (e) A person otherwise qualifying for the extension under paragraph 
(a)(5) or paragraph (a)(6) shall not be disqualified because he is 
physically present in the United States or Puerto Rico at any time, 
including the due date of the return.
    (f) With respect to income tax returns due on April 15, 1988, an 
extension of time for filing a return of income and for paying any tax 
shown on that return is hereby granted to and including the fifteenth 
day of the sixth month following the close of the taxable year in the 
case of citizens or residents of the United States who are traveling 
outside the United States and Puerto Rico. A taxpayer will be considered 
to be traveling outside the United States and Puerto Rico only if the 
period of travel outside the United States and Puerto Rico is a period 
of at least fourteen days continuous travel that

[[Page 418]]

includes all of April 15, 1988. For returns due after April 15, 1988, no 
extension will be granted to taxpayers traveling outside the United 
States and Puerto Rico.

[T.D. 8312, 55 FR 37227, Sept. 10, 1990; 55 FR 41310, Oct. 10, 1990]