[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 419]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6081-8T  Automatic extension of time to file certain information 
returns (temporary).

    (a) In general. A person required to file an information return (the 
filer) on Form W-2 series, W-2G, 1042-S, 1098 series, 1099 series, 5498 
series, or 8027 will be allowed an automatic 30-day extension of time to 
file the return after the date prescribed for filing the return if the 
filer or the person transmitting the return for the filer (the 
transmitter) files an application in accordance with paragraph (b) of 
this section.
    (b) Requirements. To satisfy this paragraph (b), an application 
must--
    (1) Be submitted on Form 8809, ``Request for Extension of Time To 
File Information Returns,'' or in any other manner as may be prescribed 
by the Commissioner; and
    (2) Be filed with the Internal Revenue Service office designated in 
the application's instructions on or before the date prescribed for 
filing the information return.
    (c) Penalties. See sections 6652, 6693, 6721, 6722, and 6723 for 
failure to file an information return.
    (d) Additional 30-day extension of time to file--(1) In general. 
This paragraph (d) provides procedures for obtaining an additional 
extension of time for filing an information return on a form listed in 
paragraph (a) of this section. No extension of time will be granted 
under this paragraph (d) unless the filer or transmitter has first 
obtained an automatic extension.
    (2) Procedures. In the case of an information return on a form 
listed in paragraph (a) of this section, one additional 30-day extension 
of time to file the return may be allowed if the filer or transmitter 
submits a request for the additional extension before the expiration of 
the automatic 30-day extension. The request must--
    (i) Be submitted on Form 8809 or in any other manner as may be 
prescribed by the Commissioner;
    (ii) Explain in detail why the additional time is needed;
    (iii) Be signed by the filer or transmitter; and
    (iv) Otherwise satisfy the requirements of Sec.  1.6081-1.
    (e) No effect on time to provide statement to recipients. An 
extension under this section of time to file an information return does 
not extend the due date for providing a statement to the person with 
respect to whom the information is required to be reported.
    (f) Effective date. This section applies to requests for extension 
of time to file information returns due after June 11, 2003. The 
applicability of this section expires on June 12, 2006.

[T.D. 9061, 68 FR 34798, June 11, 2003]

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