[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]