Td 9407

Section 6081.—Extension
of Time for Filing Returns

SUPPLEMENTARY INFORMATION:
Background

26 CFR 1.6081–1: Extension of time for filing returns.

T.D. 9407
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Parts 1, 25, 26, 53,
55, 156, 157, and 301
Extension of Time for Filing
Returns
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final and temporary regulations
and removal of temporary regulations.
SUMMARY: This document contains final
and temporary regulations relating to the
simplification of procedures for obtaining
automatic extensions of time to file certain
returns. For these returns, the final and
temporary regulations also remove the requirements for a signature and an explanation of the need for an extension of time to
file. The final and temporary regulations
affect taxpayers who are required to file
certain returns and need an extension of
time to file. The text of the temporary regulations also serves as the text of the proposed regulations (REG–115457–08) set
forth in the notice of proposed rulemaking
on this subject in this issue of the Bulletin.
DATES: Effective Date: These regulations
are effective on July 1, 2008.
Applicability Date:
For dates of
applicability of these regulations,
see
§§1.6081–1(c),
1.6081–2T(i),
1.6081–3(e), 1.6081–4(f), 1.6081–5(f),
1.6081–6T(h), 1.6081–7(g), 1.6081–10(f),
1.6081–11(e), 25.6081–1(f), 26.6081–
1(f),
53.6081–1(f),
55.6081–1(f),
156.6081–1(f),
157.6081–1(f),
and
301.6081–2(e).
FOR
FURTHER
INFORMATION
CONTACT: Matthew P. Howard, (202)
622–4910 (not a toll-free number).

August 18, 2008

This document contains amendments to
26 CFR parts 1, 25, 26, 53, 55, 156, 157,
and 301 under section 6081 of the Internal
Revenue Code (Code). On November 8,
2005, a temporary regulation (T.D. 9229,
2005–2 C.B. 1051) relating to the simplification of procedures for obtaining
automatic extensions of time to file certain returns was published in the Federal
Register (70 FR 67356). A notice of
proposed rulemaking (REG–144898–04,
2005–2 C.B. 1062) cross-referencing the
temporary regulations was published in
the Federal Register for the same day
(70 FR 67397). No public hearing was
requested or held. Written or electronic
comments responding to the notice of
proposed rulemaking were received. After consideration of all the comments,
the proposed regulations are adopted as
revised by this Treasury decision containing both final and temporary regulations.
The revisions are discussed in this preamble. A notice of proposed rulemaking
(REG–115457–08) cross-referencing the
temporary regulations appears in this issue
of the Bulletin.
Summary of Comments and
Explanation of Revisions
These final and temporary regulations
simplify the extension process by allowing
certain taxpayers to file a single request for
an automatic extension of time to file certain returns. Because the extension is automatic, these taxpayers do not need to sign
the extension request or provide an explanation of the reasons for requesting an extension. Simplifying, consolidating, and
standardizing extension forms will reduce
taxpayer burden. This simplification will
also lower processing costs and facilitate
increased efficiency for the IRS.
Individual Income Taxpayers
The proposed regulations provided an
automatic six-month extension to taxpayers who must file an individual income
tax return if they submit a timely, completed application for extension on Form
4868 “Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.” This new procedure,

330

adopted in the final regulations, replaces
the process where an individual could obtain an initial automatic four-month extension by filing Form 4868 and apply for an
additional two-month discretionary extension by filing Form 2688, “Application for
Additional Extension of Time To File U.S.
Individual Income Tax Return.” In connection with the new procedure, the IRS eliminated Form 2688.
One commentator noted that individuals who are abroad may qualify for an
extension beyond six months and previously applied for this extension using
Form 2688. The commentator suggests
that the elimination of this form places
an added administrative burden on these
individual taxpayers who are abroad. The
commentator notes that without Form
2688, the alternative for requesting an
additional extension beyond six months is
to write a letter in accordance with Treas.
Reg. §1.6081–1(b). Thus, the commentator requests that Form 2688 be retained
for use by taxpayers who are abroad and
require more than a six-month extension
of time to file.
The primary goal for these regulatory
revisions is to reduce taxpayer burden by
simplifying the extension process through
the elimination of unnecessary forms and
required information. The elimination of
Form 2688 is among those measures aimed
at streamlining the extension process. Although previously used by some taxpayers
who are abroad to apply for an additional
extension beyond six months, the Treasury Department and the IRS have determined that retention of this form for such
a limited purpose and small class of taxpayers would not be efficient. The Treasury Department and the IRS have also determined that due to the discretionary nature of any additional extension for taxpayers who are abroad, requiring a letter explaining the need for the extension is the
most appropriate procedure. There is no
additional administrative burden from this
decision as in both situations the taxpayer
must file a document containing substantially the same information and the IRS
must process it. Thus, the comment is not
adopted and the final regulations eliminate
all references to the obsoleted Form 2688.
Individual taxpayers who are abroad
seeking guidance on applying for an additional extension of time to file beyond
six months should refer to IRS Publica-

2008–33 I.R.B.

tion 54, Tax Guide for U.S. Citizens and
Resident Aliens Abroad, or the IRS Internet site at http://www.irs.gov/formspubs/
article/0,,id=154856,00.html.
Corporate Income Taxpayers
The proposed regulations did not
change the rules regarding filing extensions for corporations but merely changed
the appearance and title of Form 7004,
now titled “Application for Automatic Extension of Time To File Certain Business
Income Tax, Information, and Other Returns.”
While not specifically addressed by
the proposed regulations, one comment
was received regarding extensions for
affiliated groups of corporations filing
a consolidated return. The commentator suggests that the requirement under
§1.6081–3(a)(4) to include a statement
listing the name and address of each member of the affiliated group if the affiliated
group will file a consolidated return is
inconsistent with §1.1502–75(a). Section
1.1502–75(a) allows a group which did
not file a consolidated return for the immediately preceding taxable year to file
a consolidated return, provided that each
member of the group that is eligible to
do so files a Form 1122, “Authorization
and Consent of Subsidiary Corporation
To Be Included in a Consolidated Income
Tax Return,” not later than the last day
prescribed by law (including extensions
of time) for the filing of the common parent’s return. The commentator contends
that §1.6081–3 suggests that in order to
have a valid extension all members of the
affiliated group must be listed with the extension request even though the affiliated
group may not have decided at the time
the extension is filed if a consolidated return will be elected. Although, §1.6081–3
requires a listing of subsidiaries with the
extension request, the commentator suggests that, because §1.1502–75(a) does not
require the members of an affiliated group
to elect to file a consolidated return until
the common parent’s extended due date,
the failure to include the name and address
of a member of the affiliated group that
will be filed as part of the consolidated
return should not invalidate a request for
an automatic extension of time to file.
The IRS and Treasury Department find
no inconsistency between these regula-

2008–33 I.R.B.

tions. If, at the time the extension request
is due, the affiliated entities have not decided whether to file a consolidated return,
the various affiliated entities must either
file separate returns or individually request
an extension of time to file. The failure
to do either will result in a late return.
Additionally, by including a list of affiliated members with the extension request,
each member is deemed to be applying for
an extension of time to file. In the event
that a subsidiary does not file as part of a
consolidated return, that entity will have
a valid extension to file its own return.
Therefore, the final regulations retain the
requirement to list the name and address
of each member of the affiliated group
with the extension request. To address the
commentator’s concern, the final regulations explicitly state that the attached list
will grant an extension for each member’s
separate return in the event that the member does not file as part of the consolidated
group.
Partnership, Trust, and Estate Taxpayers
The proposed regulations provided for
an automatic six-month extension of time
to file returns for certain entities not taxed
at the entity level (pass-through entities).
Recognizing the potential that some taxpayers may not receive timely information
returns from pass-through entities (for example, Schedule K–1s from partnerships)
needed to complete their own income tax
returns, the proposed regulations specifically requested comments on whether a
shorter extension of time to file for passthrough entities might reduce overall taxpayer burden. Several comments addressing this issue were received. Four commentators suggested that the filing date
for pass-through entities should be moved
back to March 15th instead of April 15th.
This would allow these entities to receive
six-month extensions of time to file (until September 15th ) but still allow individual taxpayers with ownership interests in
the pass-through entities to receive information needed to file a timely and complete income tax return by the October 15th
extended due date. The filing dates for
these pass-through entity returns are governed by statute. See for example, sections
6012(a), and 6072. Accordingly, without legislative action, the Treasury Department and the IRS are unable to change the

331

filing due dates for these pass-through entities.
The remaining comments on this topic
suggested that an extension period for
pass-through entities of five months or less
would benefit individual taxpayers with
ownership interests in pass-through entities in preparation of their own individual
income tax returns. Three commentators
suggested that the proposed regulations
would actually increase taxpayer burden
by making it easier for pass-through entities to delay the filing of their returns. Two
commentators also pointed out that the
five-month extension period would not alleviate the burden on corporate taxpayers
with ownership interests in pass-through
entities. These commentators expressed a
concern that even a five-month extension
period for pass-through entities would,
in most cases, simply align the extended
due date for pass-through entities with the
extended due date for corporate returns, resulting in the same delay of information to
corporate owners of pass-through entities.
This delay, the commentators contend,
would greatly increase the need for filing
amended returns. These commentators
suggested shortening the automatic extension for pass-through entities to a period
of less than five months, which would ultimately reduce burden on both taxpayers
and the IRS.
In response to these comments, the
Treasury Department and IRS have
adopted temporary regulations which will
provide for a five-month automatic extension period with no additional extension
for certain pass-through entities. These
entities are partnerships filing Form 1065,
“U.S. Return of Partnership Income,” or
Form 8804, “Annual Return for Partnership Withholding Tax (Section 1446),” and
estates and trusts filing Form 1041, “U.S.
Income Tax Return for Estates and Trusts.”
While some commentators suggested
adopting an extension period shorter than
five months, the Treasury Department and
the IRS believe a five-month automatic
extension period for certain partnerships,
trusts, and estates, strikes a reasonable
balance and reduces the overall burden
on taxpayers. The Treasury Department
and IRS believe the five-month extension
period allows pass-through entities, including complex and tiered entities, an adequate time for preparation of the required
pass-through return and also ensures the

August 18, 2008

timely and accurate dissemination of information to a large number of taxpayers
who require that information for completion of their own income tax returns.
It is recognized that some corporations
with ownership interests in pass-through
entities may continue to experience delayed receipt of information needed to
complete their own corporate returns and
some pass-through entities may find it difficult to complete their returns. Thus the
Treasury Department and the IRS request
comments on whether the five-month automatic extension of time to file for these
pass-through entities increases or reduces
overall taxpayer burden. Please follow
the instructions in the “Comments and
Public Hearing” section in the notice of
proposed rulemaking accompanying these
temporary regulations in this issue of the
Bulletin.

tion 7805(f) of the Internal Revenue Code,
the notice of proposed rulemaking preceding these regulations was submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment on
its impact on small businesses. Pursuant
to the same provision, the temporary regulations contained in this Treasury Decision
will be submitted for comment on their impact on small businesses.

Transitional Rule For Pass-Through
Entities

Accordingly, 26 CFR parts 1, 25, 26,
53, 55, 156, 157, and 301 are amended as
follows:

The temporary regulations allowing
certain pass-through entities to obtain an
automatic five-month extension apply to
applications by these entities for an automatic extension of time to file certain
returns due on or after January 1, 2009.
These entities will be allowed to obtain an
automatic six-month extension of time to
file the applicable returns, which are required to be filed before January 1, 2009.
Special Analyses
It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations.
Although these final regulations reference
forms that are approved under the Paperwork Reduction Act (44 U.S.C. chapter
35), the regulations themselves do not impose a collection of information on small
entities. Therefore the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. For the applicability of the Regulatory
Flexibility Act to the temporary regulations, refer to the Special Analyses section
of the preamble to the cross-reference notice of proposed rulemaking published in
this issue of the Bulletin. Pursuant to sec-

August 18, 2008

Drafting Information
The principal author of these regulations is Matthew P. Howard of the Office
of the Associate Chief Counsel (Procedure
and Administration).
*****
Adoption of Amendments to the
Regulations

PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 is amended by removing the entries
for §§1.6081–4T, 1.6081–7T, 1.6081–10T,
and 1.6081–11T and adding entries in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 1.6081–1 also issued under
26 U.S.C. 6081.
Section 1.6081–3 also issued under
26 U.S.C. 6081.
Section 1.6081–4 also issued under
26 U.S.C. 6081.
Section 1.6081–5 also issued under
26 U.S.C. 6081.
Section 1.6081–7 also issued under
26 U.S.C. 6081.
Section 1.6081–10 also issued under
26 U.S.C. 6081.
Section 1.6081–11 also issued under
26 U.S.C. 6081. * * *
Par. 2. Section 1.911–7 is amended
by revising paragraph (c)(2) and adding
paragraph (e) to read as follows:
§1.911–7 Procedural rules.
*****
(c) * * *
(2) Extensions. An individual desiring an extension of time (in addition to
the automatic extension of time granted

332

by §1.6081–4) for filing a return until after the completion of the qualifying period
described in paragraph (c)(1) of this section for claiming any exclusion or deduction under section 911 may apply for an
extension. An individual whose moving
expense deduction is attributable to services performed in two years may apply
for an extension of time for filing a return until after the end of the second year.
The individual may make such application
on Form 2350, “Application for Extension
of Time To File U.S. Income Tax Return”
or in any other manner prescribed by the
Commissioner. The application must be
filed in accordance with the instructions to
the form or as prescribed by the Commissioner. The application must set forth the
facts relied on to justify the extension of
time requested and must include a statement as to the earliest date the individual
expects to become entitled to any exclusion or deduction by reason of completion
of the qualifying period.
*****
(e) Effective/applicability date. This
section applies to applications for extension of time to file returns filed after July
1, 2008.
Par. 3. Section 1.6081–1 is amended
by revising paragraph (b) and adding paragraph (c) to read as follows:
§1.6081–1 Extension of time for filing
returns.
*****
(b) Application for extension of
time—(1) In general. Under other sections in this chapter, certain taxpayers may
request an automatic extension of time
to file certain returns. Except in undue
hardship cases, no extension of time to file
a return will be allowed under this section
until an automatic extension of time to
file the return has been allowed under the
applicable section. No extension of time
to file a return will be granted under this
section for a period of time greater than
that provided for by automatic extension.
A taxpayer desiring an extension of the
time for filing a return, statement, or other
document shall submit an application for
extension on or before the due date of
such return, statement, or other document.
If a form exists for the application for
an extension, the taxpayer should use the
form; however, taxpayers may apply for

2008–33 I.R.B.

an extension in a letter that includes the
information required by this paragraph.
Except as provided in §301.6091–1(b)
of this chapter (relating to hand-carried
documents), the taxpayer should make the
application for extension to the Internal
Revenue Service office where such return,
statement, or other document is required to
be filed. Except for requests for automatic
extensions of time to file certain returns
provided for elsewhere in this chapter, the
application must be in writing, signed by
the taxpayer or his duly authorized agent,
and must clearly set forth—
(i) The particular tax return, information return, statement, or other document, including the taxable year or period
thereof, for which the taxpayer requests
an extension; and
(ii) An explanation of the reasons for
requesting the extension to aid the internal
revenue officer in determining whether to
grant the request.
(2) Taxpayer unable to sign. In any case
in which a taxpayer 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 taxpayer may sign the request on his behalf, and shall be considered
as a duly authorized agent for this purpose,
provided the request sets forth the reasons
for a signature other than the taxpayer’s
and the relationship existing between the
taxpayer and the signer.
(c) Effective/applicability dates. This
section applies to requests for extension of
time filed after July 1, 2008.
Par. 4. Section 1.6081–2T is revised to
read as follows:
§1.6081–2T Automatic extension of time
to file certain returns filed by partnerships
(temporary).
(a) In general. (1) Except as provided in
paragraph (h) of this section, a partnership
required to file Form 1065, “U.S. Return of
Partnership Income,” or Form 8804, “Annual Return for Partnership Withholding
Tax (Section 1446),” for any taxable year
will be allowed an automatic 5-month extension of time to file the return after the
date prescribed for filing the return if the
partnership files an application under this
section in accordance with paragraph (b)
of this section. No additional extension
will be allowed pursuant to §1.6081–1(b)

2008–33 I.R.B.

beyond the automatic 5-month extension
provided by this section. In the case of a
partnership described in §1.6081–5(a)(1),
the automatic extension of time to file allowed under this section runs concurrently
with an extension of time to file granted
pursuant to §1.6081–5.
(2) An electing large partnership (ELP)
required to file Form 1065–B, “U.S. Return of Income for Electing Large Partnerships,” for any taxable year will be allowed
an automatic 6-month extension of time
to file the return after the date prescribed
for filing the return if the partnership files
an application under this section in accordance with paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), the partnership must—
(1) Submit a complete application on
Form 7004, “Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Returns,” or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
later of—
(i) The date prescribed for filing the return of the partnership; or
(ii) The expiration of any extension of
time to file granted under §1.6081–5(a);
and
(3) File the application with the Internal
Revenue Service office designated in the
application’s instructions.
(c) Payment of section 7519 amount.
An automatic extension of time for filing a partnership return of income granted
under paragraph (a) of this section does
not extend the time for payment of any
amount due under section 7519, relating to
required payments for entities electing not
to have a required taxable year.
(d) Section 444 election. An automatic
extension of time for filing a partnership
return of income will run concurrently
with any extension of time for filing a
return allowed because of section 444,
relating to the election of a taxable year
other than a required taxable year.
(e) Effect of extension on partner. An
automatic extension of time for filing a
partnership return of income under this
section does not extend the time for filing a
partner’s income tax return or the time for
the payment of any tax due on a partner’s
income tax return.
(f) Termination of automatic extension.
The Commissioner may terminate an au-

333

tomatic extension at any time by mailing
to the partnership a notice of termination
at least 10 days prior to the termination
date designated in such notice. The Commissioner must mail the notice of termination to the address shown on the Form
7004 or to the partnership’s last known
address. For further guidance regarding
the definition of last known address, see
§301.6212–2 of this chapter.
(g) Penalties. See section 6698 for failure to file a partnership return.
(h) Special rule for applications for
extensions of time to file returns due on
or after July 1, 2008 and before January
1, 2009. A partnership required to file
Form 1065, “U.S. Return of Partnership
Income,” or Form 8804, “Annual Return
for Partnership Withholding Tax (Section
1446),” on or after July 1, 2008 and before
January 1, 2009, will be allowed an automatic 6-month extension of time to file the
return after the date prescribed for filing
the return if the partnership files an application under this section in accordance
with paragraph (b) of this section.
(i) Effective/applicability dates. This
section applies to applications for an automatic extension of time to file the partnership returns listed in paragraph (a) of this
section filed on or after July 1, 2008.
(j) Expiration date. The applicability of
this section expires on or before June 30,
2011.
Par. 5. Section 1.6081–3 is amended by
revising paragraphs (a)(1) and (4) and (e)
to read as follows:
§1.6081–3 Automatic extension of time
for filing corporation income tax returns.
(a) * * *
(1) An application must be submitted
on Form 7004, “Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Returns,” or in any other manner prescribed
by the Commissioner.
*****
(4) The application must include a statement listing the name and address of each
member of the affiliated group if the affiliated group will file a consolidated return. Upon the timely filing of Form 7004,
the 6-month extension of time to file shall
be considered as granted to the affiliated
group for the filing of its consolidated re-

August 18, 2008

turn or for the filing of each member’s separate return.
*****
(e) Effective/applicability dates. This
section applies to requests for extension of
time to file corporation income tax returns
filed after July 1, 2008.
§1.6081–3T [Removed]
Par. 6. Section 1.6081–3T is removed.
Par. 7. Section 1.6081–4 is added to
read as follows:
§1.6081–4 Automatic extension of time
for filing individual income tax return.
(a) In general. An individual who is required to file an individual income tax return will be allowed an automatic 6-month
extension of time to file the return after the
date prescribed for filing the return if the
individual files an application under this
section in accordance with paragraph (b)
of this section. In the case of an individual described in §1.6081–5(a)(5) or (6), the
automatic 6-month extension will run concurrently with the extension of time to file
granted pursuant to §1.6081–5.
(b) Requirements. To satisfy this paragraph (b), an individual must—
(1) Submit a complete application on
Form 4868, “Application for Automatic
Extension of Time To File U.S. Individual
Income Tax Return,” or in any other manner prescribed by the Commissioner;
(2) File the application on or before the
later of—
(i) The date prescribed for filing the return; or
(ii) The expiration of any extension of
time to file granted pursuant to §1.6081–5;
(3) File the application with the Internal
Revenue Service office designated in the
application’s instructions; and
(4) Show the full amount properly estimated as tax for the taxable year.
(c) No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d) Termination of automatic extension.
The Commissioner may terminate an automatic extension at any time by mailing
to the individual a notice of termination at
least 10 days prior to the termination date
designated in such notice. The Commis-

August 18, 2008

sioner must mail the notice of termination
to the address shown on the Form 4868 or
to the individual’s last known address. For
further guidance regarding the definition
of last known address, see §301.6212–2 of
this chapter.
(e) 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
§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).
(f) Effective/applicability dates. This
section is applicable for applications for an
automatic extension of time to file an individual income tax return filed after July 1,
2008.
§1.6081–4T [Removed]
Par. 8. Section 1.6081–4T is removed.
Par. 9. Section 1.6081–5 is amended by
revising paragraphs (a), (b), and (f) to read
as follows:
§1.6081–5 Extensions of time in the case
of certain partnerships, corporations, and
U.S. citizens and residents.
(a) 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 section 6072(a) 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

334

(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—
(1) 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; or
(2) If a person described in paragraph
(a) of this section requests additional time
to file, the person must request the extension on or before the fifteenth day of the
sixth month following the close of the taxable year and check the appropriate box
on Form 4868, “Application for Automatic
Extension of Time To File U.S. Individual
Income Tax Return,” or Form 7004, “Application for Automatic Extension of Time
To File Certain Business Income Tax, Information, and Other Returns,” whichever
is applicable, or in any other manner prescribed by the Commissioner.
*****
(f) Effective/applicability date. This
section is applicable for returns of income
due after July 1, 2008.
§1.6081–5T [Removed]
Par. 10. Section 1.6081–5T is removed.
Par. 11. Section 1.6081–6T is revised
to read as follows:
§1.6081–6T Automatic extension of time
to file estate or trust income tax return
(temporary).
(a) In general. (1) Except as provided
in paragraph (g) of this section, an estate or
trust required to file an income tax return
on Form 1041, “U.S. Income Tax Return
for Estates and Trusts,” will be allowed
an automatic 5-month extension of time to
file the return after the date prescribed for
filing the return if the estate or trust files
an application under this section in accordance with paragraph (b) of this section.
No additional extension will be allowed
pursuant to §1.6081–1(b) beyond the automatic 5-month extension provided by this
section.
(2) An estate or trust required to file
an income tax return on Form 1041–N,
“U.S. Income Tax Return for Electing
Alaska Native Settlement Trusts,” or Form
1041–QFT, “U.S. Income Tax Return for

2008–33 I.R.B.

Qualified Funeral Trusts,” for any taxable
year will be allowed an automatic 6-month
extension of time to file the return after the
date prescribed for filing the return if the
estate or trust files an application under
this section in accordance with paragraph
(b) of this section.
(b) Requirements. To satisfy this paragraph (b), an estate or trust must—
(1) Submit a complete application on
Form 7004, “Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Returns,” or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office designated in the application’s instructions; and
(3) Show the amount properly estimated as tax for the estate or trust for the
taxable year.
(c) No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d) Effect of extension on beneficiary.
An automatic extension of time to file an
estate or trust income tax return under this
section will not extend the time for filing
the income tax return of a beneficiary of
the estate or trust or the time for the payment of any tax due on the beneficiary’s
income tax return.
(e) Termination of automatic extension.
The Commissioner may terminate an automatic extension at any time by mailing
to the estate or trust a notice of termination at least 10 days prior to the termination date designated in such notice. The
Commissioner must mail the notice of termination to the address shown on the Form
7004 or to the estate or trust’s last known
address. For further guidance regarding
the definition of last known address, see
§301.6212–2 of this chapter.
(f) Penalties. See section 6651 for failure to file an estate or trust income tax return or failure to pay the amount shown as
tax on the return.
(g) Special rule for applications for extensions of time to file returns due on or
after July 1, 2008 and before January 1,
2009. An estate or trust required to file an
income tax return on Form 1041, “U.S. Income Tax Return for Estates and Trusts,”
on or after July 1, 2008 and before Jan-

2008–33 I.R.B.

uary 1, 2009, will be allowed an automatic
6-month extension of time to file the return after the date prescribed for filing the
return if the estate or trust files an application under this section in accordance with
paragraph (b) of this section.
(h) Effective/applicability dates. This
section applies to applications for an automatic extension of time to file an estate
or trust income tax return filed on or after
July 1, 2008.
(i) Expiration date. The applicability of
this section expires on or before June 30,
2011.
Par. 12. Section 1.6081–7 is added to
read as follows:
§1.6081–7 Automatic extension of time
to file Real Estate Mortgage Investment
Conduit (REMIC) income tax return.
(a) In general. A Real Estate Mortgage
Investment Conduit (REMIC) required to
file an income tax return on Form 1066,
“U.S. Real Estate Mortgage Investment
Conduit (REMIC) Income Tax Return,”
or Form 8831, “Excise Taxes on Excess
Inclusions of REMIC Residual Interests,”
for any taxable year will be allowed an
automatic 6-month extension of time to
file the return after the date prescribed for
filing the return if the REMIC files an application under this section in accordance
with paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), a REMIC must—
(1) Submit a complete application on
Form 7004, “Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Returns,” or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office designated in the application’s instructions; and
(3) Show the full amount properly estimated as tax for the REMIC for the taxable
year.
(c) No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d) Effect of extension on residual or
regular interest holders. An automatic extension of time to file a REMIC income
tax return under this section will not extend

335

the time for filing the income tax return of
a residual or regular interest holder of the
REMIC or the time for the payment of any
tax due on the residual or regular interest
holder’s income tax return. An automatic
extension will also not extend the time for
payment of any excise tax on excess inclusions of REMIC residual interests.
(e) Termination of automatic extension.
The Commissioner may terminate an automatic extension at any time by mailing
to the REMIC a notice of termination at
least 10 days prior to the termination date
designated in such notice. The Commissioner must mail the notice of termination
to the address shown on the Form 7004 or
to the REMIC’s last known address. For
further guidance regarding the definition
of last known address, see §301.6212–2 of
this chapter.
(f) Penalties. See sections 6698 and
6651 for failure to file a REMIC income
tax return or failure to pay an amount
shown as tax on the return.
(g) Effective/applicability dates. This
section applies to applications for an automatic extension of time to file REMIC income and excise tax returns listed in paragraph (a) of this section filed after July 1,
2008.
§1.6081–7T [Removed]
Par. 13. Section 1.6081–7T is removed.
Par. 14. Section 1.6081–10 is added to
read as follows:
§1.6081–10 Automatic extension of time
to file withholding tax return for U.S.
source income of foreign persons.
(a) In general. A withholding agent
or intermediary required to file a return
on Form 1042, “Annual Withholding Tax
Return for U.S. Source Income of Foreign
Persons,” for any taxable year will be allowed an automatic 6-month extension of
time to file the return after the date prescribed for filing the return if the withholding agent or intermediary files an application under this section in accordance with
paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), a withholding agent or intermediary must—
(1) Submit a complete application on
Form 7004, “Application for Automatic
Extension of Time To File Certain Business

August 18, 2008

Income Tax, Information, and Other Returns,” or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office designated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
the date prescribed for payment.
(c) No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d) Termination of automatic extension.
The Commissioner may terminate an automatic extension at any time by mailing
to the withholding agent or intermediary
a notice of termination at least 10 days
prior to the termination date designated in
such notice. The Commissioner must mail
the notice of termination to the address
shown on the Form 7004 or to the withholding agent or intermediary’s last known
address. For further guidance regarding
the definition of last known address, see
§301.6212–2 of this chapter.
(e) Penalties. See section 6651 for failure to file a return or failure to pay an
amount shown as tax on the return.
(f) Effective/applicability dates. This
section is applicable for applications for
an automatic extension of time to file the
withholding tax return for U.S. source income of foreign persons return filed after
July 1, 2008.

this section in accordance with paragraph
(b) of this section.
(b) Requirements. To satisfy this paragraph (b), an administrator or sponsor
must—
(1) Submit a complete application on
Form 5558, “Application for Extension of
Time To File Certain Employee Plan Returns,” or in any other manner as may be
prescribed by the Commissioner; and
(2) File the application with the Internal
Revenue Service office designated in the
application’s instructions on or before the
date prescribed for filing the information
return.
(c) Termination of automatic extension.
The Commissioner may terminate an automatic extension at any time by mailing to
the administrator or sponsor a notice of termination at least 10 days prior to the termination date designated in such notice. The
Commissioner must mail the notice of termination to the address shown on the Form
5558 or to the administrator or sponsor’s
last known address. For further guidance
regarding the definition of last known address, see §301.6212–2 of this chapter.
(d) Penalties. See sections 6652, 6692,
and the Employee Retirement Income Security Act of 1974 for penalties for failure
to file a timely and complete Form 5500.
(e) Effective/applicability dates. This
section is applicable for applications for an
automatic extension of time to file Forms
5500 for plan years ending after July 1,
2008.
§1.6081–11T [Removed]

§1.6081–10T [Removed]
Par. 15. Section 1.6081–10T is removed.
Par. 16. Section 1.6081–11 is added to
read as follows:
§1.6081–11 Automatic extension of time
for filing certain employee plan returns.
(a) In general. An administrator or
sponsor of an employee benefit plan required to file a return under the provisions
of chapter 61 or the regulations under that
chapter on Form 5500 (series), “Annual
Return/Report of Employee Benefit Plan,”
will be allowed an automatic extension of
time to file the return until the 15th day
of the third month following the date prescribed for filing the return if the administrator or sponsor files an application under

August 18, 2008

Par. 17. Section 1.6081–11T is removed.
PART 25—GIFT TAX; GIFTS MADE
AFTER DECEMBER 31, 1954
Par. 18. The authority citation for part
25 is amended by removing the entry for
§25.6081–1T and adding an entry in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 25.6081–1 also issued under
the authority of 26 U.S.C. 6081(a).
Par. 19. Section 25.6081–1 is added to
read as follows:

336

§25.6081–1 Automatic extension of time
for filing gift tax returns.
(a) In general.
Under section
6075(b)(2), an automatic six-month extension of time granted to a donor to file the
donor’s return of income under §1.6081–4
of this chapter shall be deemed also to be
a six-month extension of time granted to
file a return on Form 709, “United States
Gift (and Generation-Skipping Transfer)
Tax Return.” If a donor does not obtain
an extension of time to file the donor’s
return of income under §1.6081–4 of this
chapter, the donor will be allowed an automatic 6-month extension of time to file
Form 709 after the date prescribed for filing if the donor files an application under
this section in accordance with paragraph
(b) of this section. In the case of an individual described in §1.6081–5(a)(5) or
(6) of this chapter, the automatic 6-month
extension of time to file Form 709 will run
concurrently with the extension of time to
file granted pursuant to §1.6081–5 of this
chapter.
(b) Requirements. To satisfy this paragraph (b), a donor must—
(1) Submit a complete application
on Form 8892, “Application for Automatic Extension of Time To File Form 709
and/or Payment of Gift/Generation-Skipping Transfer Tax,” or in any other manner
prescribed by the Commissioner;
(2) File the application on or before the
later of—
(i) The date prescribed for filing the return; or
(ii) The expiration of any extension of
time to file granted pursuant to §1.6081–5
of this chapter; and
(3) File the application with the Internal
Revenue Service office designated in the
application’s instructions.
(c) No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d) Termination of automatic extension.
The Commissioner may terminate an extension at any time by mailing to the donor
a notice of termination at least 10 days
prior to the termination date designated in
such notice. The Commissioner must mail
the notice of termination to the address
shown on the Form 8892, or to the donor’s
last known address. For further guidance

2008–33 I.R.B.

regarding the definition of last known address, see §301.6212–2 of this chapter.
(e) Penalties. See section 6651 for failure to file a gift tax return or failure to pay
the amount shown as tax on the return.
(f) Effective/applicability dates. This
section is applicable for applications for an
extension of time to file Form 709 filed
after July 1, 2008.
§25.6081–1T [Removed]
Par. 20. Section 25.6081–1T is removed.
PART 26—GENERATION-SKIPPING
TRANSFER TAX REGULATIONS
UNDER THE TAX REFORM ACT OF
1986
Par. 21. The authority citation for part
26 is amended by removing the entry for
§26.6081–1T and adding an entry in numerical order to read in part as follows:
Authority:
26 U.S.C. 7805 and
26 U.S.C. 2663 * * *
Section 26.6081–1 also issued under
the authority of 26 U.S.C. 6081(a).
***
Par. 22. Section 26.6081–1 is added to
read as follows:
§26.6081–1 Automatic extension of time
for filing generation-skipping transfer tax
returns.
(a) In general. A skip person distributee required to file a return on Form
706–GS(D), “Generation-Skipping Transfer Tax Return For Distributions,” or a
trustee required to file a return on Form
706–GS(T), “Generation-Skipping Transfer Tax Return For Terminations,” will be
allowed an automatic 6-month extension
of time to file the return after the date
prescribed for filing if the skip person
distributee or trustee files an application
under this section in accordance with paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), a skip person distributee or
trustee must—
(1) Submit a complete application on
Form 7004, “Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Returns,” or in any other manner prescribed
by the Commissioner;

2008–33 I.R.B.

(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office designated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
the date prescribed for payment.
(c) No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d) Termination of automatic extension.
The Commissioner may terminate an automatic extension at any time by mailing
to the skip person distributee or trustee
a notice of termination at least 10 days
prior to the termination date designated in
such notice. The Commissioner must mail
the notice of termination to the address
shown on the Form 7004 or to the skip
person distributee or trustee’s last known
address. For further guidance regarding
the definition of last known address, see
§301.6212–2 of this chapter.
(e) Penalties. See section 6651 for failure to file a generation-skipping transfer
tax return or failure to pay the amount
shown as tax on the return.
(f) Effective/applicability dates. This
section is applicable for applications for an
automatic extension of time to file a generation-skipping transfer tax return filed after July 1, 2008.
§26.6081–1T [Removed]
Par. 23. Section 26.6081–1T is removed.
PART 53—FOUNDATION AND
SIMILAR EXCISE TAXES
Par. 24. The authority citation for part
53 is amended by removing the entry for
§53.6081–1T and adding an entry in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 53.6081–1 also issued under
26 U.S.C. 6081(a). * * *
Par. 25. Section 53.6081–1 is added to
read as follows:

337

§53.6081–1 Automatic extension of time
for filing the return to report taxes due
under section 4951 for self-dealing with a
nuclear decommissioning fund.
(a) In general. A “disqualified person” for purposes of section 4951(e)(4)
who engaged in self-dealing with a Nuclear Decommissioning Fund, and must
report tax due under section 4951 on Form
1120–ND, “Return for Nuclear Decommissioning Funds and Certain Related
Persons,” will be allowed an automatic
6-month extension of time to file the return after the date prescribed for filing the
return if the disqualified person files an
application under this section in accordance with paragraph (b) of this section.
For guidance on requesting an extension
of time to file Form 1120–ND for purposes of reporting contributions received,
income earned, administrative expenses
of operating the fund, and the tax on modified gross income, see §1.6081–3 of this
chapter.
(b) Requirements. To satisfy this paragraph (b), a disqualified person must—
(1) Submit a complete application on
Form 7004, “Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Returns,” or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office designated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
the date prescribed for payment.
(c) No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d) Termination of automatic extension.
The Commissioner may terminate an automatic extension at any time by mailing
to the disqualified person a notice of termination at least 10 days prior to the termination date designated in such notice.
The Commissioner must mail the notice of
termination to the address shown on the
Form 7004 or to the disqualified person’s
last known address. For further guidance
regarding the definition of last known address, see §301.6212–2 of this chapter.

August 18, 2008

(e) Penalties. See section 6651 for failure to file or failure to pay the amount
shown as tax on the return.
(f) Effective/applicability dates. This
section is applicable for applications for an
automatic extension of time to file a return to report taxes due under section 4951
for self-dealing with a Nuclear Decommissioning Fund filed after July 1, 2008.
§53.6081–1T [Removed]
Par. 26. Section 53.6081–1T is removed.
PART 55—EXCISE TAX ON REAL
ESTATE INVESTMENT TRUSTS
AND REGULATED INVESTMENT
COMPANIES
Par. 27. The authority citation is
amended by removing the entry for
§55.6081–1T and adding an entry in numerical order to read in part as follows:
Authority: 26 U.S.C. 6001, 6011, 6071,
6091, and 7805 * * *
Section 55.6081–1 also issued under
26 U.S.C. 6081(a). * * *
Par. 28. Section 55.6081–1 is added to
read as follows:
§55.6081–1 Automatic extension of time
for filing a return due under Chapter 44.
(a) In general. A Real Estate Investment Trust (REIT) required to file a return
on Form 8612, “Return of Excise Tax on
Undistributed Income of Real Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613, “Return of Excise Tax
on Undistributed Income of Regulated Investment Companies,” will be allowed an
automatic 6-month extension of time to
file the return after the date prescribed for
filing the return if the REIT or RIC files
an application under this section in accordance with paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), a REIT or RIC must—
(1) Submit a complete application on
Form 7004, “Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Returns,” or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with

August 18, 2008

the Internal Revenue Service office designated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
the date prescribed for payment.
(c) No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d) Termination of automatic extension.
The Commissioner may terminate an automatic extension at any time by mailing
to the REIT or RIC a notice of termination at least 10 days prior to the termination date designated in such notice. The
Commissioner must mail the notice of termination to the address shown on the Form
7004 or to the REIT or RIC’s last known
address. For further guidance regarding
the definition of last known address, see
§301.6212–2 of this chapter.
(e) Penalties. See section 6651 for failure to file or failure to pay the amount
shown as tax on the return.
(f) Effective/applicable dates. This section is applicable for applications for an
automatic extension of time to file a return due under chapter 44, filed after July
1, 2008.
§55.6081–1T [Removed]
Par. 29. Section 55.6081–1T is removed.
PART 156—EXCISE TAX ON
GREENMAIL
Par. 30. The authority citation is
amended by removing the entry for
§156.6081–1T and adding an entry in numerical order to read in part as follows:
Authority: 26 U.S.C. 6001, 6011, 6061,
6071, 6091, 6161, and 7805 * * *
Section 156.6081–1 also issued under
26 U.S.C. 6081(a). * * *
Par. 31. Section 156.6081–1 is added
to read as follows:

return if the taxpayer files an application
under this section in accordance with paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), a taxpayer must—
(1) Submit a complete application on
Form 7004, “Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Returns,” or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office designated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
the date prescribed for payment.
(c) No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d) Termination of automatic extension.
The Commissioner may terminate an automatic extension at any time by mailing
to the taxpayer a notice of termination at
least 10 days prior to the termination date
designated in such notice. The Commissioner must mail the notice of termination
to the address shown on the Form 7004 or
to the taxpayer’s last known address. For
further guidance regarding the definition
of last known address, see §301.6212–2 of
this chapter.
(e) Penalties. See section 6651 for failure to file or failure to pay the amount
shown as tax on the return.
(f) Effective/applicable dates. This section is applicable for applications for an
automatic extension of time to file a return due under chapter 54, filed after July
1, 2008.
§156.6081–1T [Removed]
Par. 32. Section 156.6081–1T is removed.

§156.6081–1 Automatic extension of time
for filing a return due under chapter 54.

PART 157— EXCISE TAX ON
STRUCTURED SETTLEMENT
FACTORING TRANSACTIONS

(a) In general. A taxpayer required to
file a return on Form 8725, “Excise Tax on
Greenmail,” will be allowed an automatic
6-month extension of time to file the return after the date prescribed for filing the

Par. 33. The authority citation is
amended by removing the entry for
§157.6081–1T and adding an entry in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *

338

2008–33 I.R.B.

Section 157.6081–1 also issued under
26 U.S.C. 6081(a). * * *
Par. 34. Section 157.6081–1 is added
to read as follows:
§157.6081–1 Automatic extension of time
for filing a return due under chapter 55.
(a) In general. A taxpayer required
to file a return on Form 8876, “Excise
Tax on Structured Settlement Factoring
Transactions,” will be allowed an automatic 6-month extension of time to file the
return after the date prescribed for filing
the return if the taxpayer files an application under this section in accordance with
paragraph (b) of this section.
(b) Requirements. To satisfy this paragraph (b), the taxpayer must—
(1) Submit a complete application on
Form 7004, “Application for Automatic
Extension of Time To File Certain Business
Income Tax, Information, and Other Returns,” or in any other manner prescribed
by the Commissioner;
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office designated in the application’s instructions; and
(3) Remit the amount of the properly
estimated unpaid tax liability on or before
the date prescribed for payment.
(c) No extension of time for the payment
of tax. An automatic extension of time for
filing a return granted under paragraph (a)
of this section will not extend the time for
payment of any tax due on such return.
(d) Termination of automatic extension.
The Commissioner may terminate an automatic extension at any time by mailing
to the taxpayer a notice of termination at
least 10 days prior to the termination date
designated in such notice. The Commissioner must mail the notice of termination
to the address shown on the Form 7004 or
to the taxpayer’s last known address. For

2008–33 I.R.B.

further guidance regarding the definition
of last known address, see §301.6212–2 of
this chapter.
(e) Penalties. See section 6651 for failure to file or failure to pay the amount
shown as tax on the return.
(f) Effective/applicability dates. This
section is applicable for applications for an
automatic extension of time to file a return
due under chapter 55, filed after July 1,
2008.
§157.6081–1T [Removed]
Par. 35. Section 157.6081–1T is removed.
PART 301—PROCEDURE AND
ADMINISTRATION
Par. 36. The authority citation is
amended by removing the entry for
§301.6081–2T and adding an entry in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 301.6081–2 also issued under
26 U.S.C. 6081(a). * * *
Par. 37. Section 301.6081–2 is added
to read as follows:
§301.6081–2 Automatic extension of
time for filing an information return with
respect to certain foreign trusts.
(a) In general. A trust required to file
a return on Form 3520–A, “Annual Information Return of Foreign Trust With a
U.S. Owner,” will be allowed an automatic
6-month extension of time to file the return after the date prescribed for filing the
return if the trust files an application under
this section in accordance with paragraph
(b) of this section.
(b) Requirements. To satisfy this paragraph (b), a trust must—
(1) Submit a complete application on
Form 7004, “Application for Automatic

339

Extension of Time To File Certain Business
Income Tax, Information, and Other Returns,” or in any other manner prescribed
by the Commissioner; and
(2) File the application on or before the
date prescribed for filing the return with
the Internal Revenue Service office designated in the application’s instructions.
(c) Termination of automatic extension.
The Commissioner may terminate an automatic extension at any time by mailing
to the trust a notice of termination at least
10 days prior to the termination date designated in such notice. The Commissioner
must mail the notice of termination to the
address shown on the Form 7004 or to
the trust’s last known address. For further
guidance regarding the definition of last
known address, see §301.6212–2 of this
chapter.
(d) Penalties. See section 6677 for failure to file information returns with respect
to certain foreign trusts.
(e) Effective/applicability dates. This
section is applicable for applications for
an automatic extension of time to file an
information return with respect to certain
foreign trusts listed in paragraph (a) of this
section filed after July 1, 2008.
§301.6081–2T [Removed]
Par. 38. Section 301.6081–2T is removed.
Linda E. Stiff,
Deputy Commissioner for
Services and Enforcement.
Approved June 24, 2008.
Eric Solomon,
Assistant Secretary of
the Treasury (Tax Policy).
(Filed by the Office of the Federal Register on June 30, 2008,
8:45 a.m., and published in the issue of the Federal Register
for July 1, 2008, 73 F.R. 37362)

August 18, 2008