[Federal Register Volume 85, Number 20 (Thursday, January 30, 2020)]
[Rules and Regulations]
[Pages 5323-5327]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-00467]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 31

[TD 9892]
RIN 1545-BN12


Return Due Date and Extended Due Date Changes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

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SUMMARY: This document contains final regulations that update the due 
dates and available extensions of time to file certain tax returns and 
information returns. The dates are updated to reflect the statutory 
requirements set by section 2006 of the Surface Transportation and 
Veterans Health Care Choice Improvement Act of 2015 and section 201 of 
the Protecting Americans from Tax Hikes Act of 2015. Additionally, the 
regulations remove a provision for electing large partnerships that was 
made obsolete by section 1101(b)(1) of the Bipartisan Budget Act of 
2015. These regulations affect taxpayers who file Form W-2 (series, 
except Form W-2G), Form W-3, Form 990 (series), Form 1099-MISC, Form 
1041, Form 1041-A, Form 1065, Form 1065-B, Form 1120 (series), Form 
4720, Form 5227, Form 6069, Form 8804, or Form 8870.

DATES: Effective Date: These regulations are effective January 30, 
2020.
    Applicability Date: For dates of applicability, see Sec. Sec.  
1.1446-3(g), 1.6012-6(c), 1.6031(a)-1(f), 1.6032-1(b), 1.6033-2(k), 
1.6041-2(d), 1.6041-6(c), 1.6072-2(g), 1.6081-1(c), 1.6081-2(h), 
1.6081-3(g), 1.6081-5(f), 1.6081-6(g), 1.6081-9(f), and 31.6071(a)-
1(g).

FOR FURTHER INFORMATION CONTACT: Isaac Brooks Fishman, (202) 317-6845 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    This document contains final regulations that reflect changes in 
tax return due dates enacted by section 2006 of the Surface 
Transportation and Veterans Health Care Choice Improvement Act of 2015, 
Public Law 114-41, 129 Stat. 443 (2015), as well as changes to 
information return due dates enacted by section 201 of the Protecting 
Americans from Tax Hikes Act of 2015, Public Law 114-113, Div. Q, 129 
Stat. 2242 (2015). On July 20, 2017, the IRS published in the Federal 
Register temporary regulations (TD 9821 (82 FR 33441)) that conformed 
the due dates and the available extensions of time to file various tax 
returns and information returns to those provided by statute. The 
temporary regulations were applicable for tax returns and information 
returns filed after July 20, 2017, with an expiration date of July 17, 
2020.
    The IRS published a notice of proposed rulemaking (REG-128483-15 
(82 FR 33467)) cross-referencing the temporary regulations in the 
Federal Register the same day it published the temporary regulations. 
The IRS received no comments on the notice of proposed rulemaking, and 
no public hearing was requested or held.
    This Treasury Decision removes the temporary regulations and adopts 
the proposed regulations as final regulations with only nonsubstantive 
revisions. The revisions are discussed in the Explanation of 
Provisions.

Explanation of Provisions

    A detailed explanation of these regulations can be found in the

[[Page 5324]]

preamble to the temporary regulations. One additional provision of 
these regulations that is not discussed in the preamble to the 
temporary regulations is explained below.
    Section 1.6081-2(a)(1) of the proposed regulations addresses the 
extension of time for a partnership to file Form 1065, ``U.S. 
Partnership Return of Income,'' or Form 8804, ``Annual Return for 
Partnership Withholding Tax.'' Similarly, Sec.  1.6081-2(a)(2) of the 
final regulations in place prior to the publication of this Treasury 
Decision addressed the extension of time to file Form 1065-B, ``U.S. 
Return of Income for Electing Large Partnerships.'' Section 1101(b)(1) 
of the Bipartisan Budget Act of 2015, Public Law 114-74, 129 Stat. 625 
(2015), repealed part IV of subchapter K of chapter 1 of subtitle A of 
the Internal Revenue Code (Code), which, prior to repeal, provided in 
former sections 771 through 777 for the treatment of certain 
partnerships as electing large partnerships. The amendment was 
effective for returns filed for partnership taxable years beginning 
after December 31, 2017. As a consequence, electing large partnerships 
do not exist and Forms 1065-B will not be filed for taxable years 
beginning after December 31, 2017.
    Because Sec.  1.6081-2(a)(2) is therefore obsolete, and the only 
remaining effective provision in Sec.  1.6081-2(a) was Sec.  1.6081-
2(a)(1), this Treasury Decision removes Sec.  1.6081-2(a)(2) and 
redesignates proposed Sec.  1.6081-2(a)(1) as Sec.  1.6081-2(a). This 
change is purely ministerial and has no substantive effect. 
Accordingly, the IRS finds good cause for dispensing with notice and 
public comment pursuant to 5 U.S.C. 553(b) and (c) and with a delayed 
effective date pursuant to 5 U.S.C. 553(d) for this change.

Special Analyses

    These regulations are not subject to review under section 6(b) of 
Executive Order 12866 pursuant to the Memorandum of Agreement (April 
11, 2018) between the Department of the Treasury and the Office of 
Management and Budget regarding review of tax regulations.
    Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6) it 
is hereby certified that this final rule will not have a significant 
economic impact on a substantial number of small entities. These 
regulations only update the due dates and extensions of time to file 
certain collections of information and include some existing regulatory 
language concerning collections of information that affect small 
entities for the convenience of the reader.
    Pursuant to section 7805(f) of the 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 their impact on small business. No comments were received from the 
Small Business Administration.

Drafting Information

    The principal author of these regulations is Jonathan R. Black 
formerly of the Office of the Associate Chief Counsel (Procedure and 
Administration).

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 31

    Employment taxes, Income taxes, Penalties, Pensions, Railroad 
retirement, Reporting and recordkeeping requirements, Social security, 
Unemployment compensation.

Amendments to the Regulations

    Accordingly, 26 CFR parts 1 and 31 are amended as follows:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


0
Par. 2. Revise paragraphs (b)(2)(v)(C) and (g) of Sec.  1.1446-3 to 
read as follows:


Sec.  1.1446-3  Time and manner of calculating and paying over the 1446 
tax.

* * * * *
    (b) * * *
    (2) * * *
    (v) * * *
    (C) Period of underpayment. The period of the underpayment set 
forth in section 6655(b)(2) shall end on the earlier of the date the 
partnership is required to file Form 8804 (as provided in paragraph 
(d)(1)(iii) of this section and without regard to extensions), or with 
respect to any portion of the underpayment, the date on which such 
portion is paid.
* * * * *
    (g) Applicability date. This section applies to returns filed on or 
after January 30, 2020. Section 1.1446-3T (as contained in 26 CFR part 
1, revised April 2019) applies to returns filed before January 30, 
2020.


Sec.  1.1446-3T  [Removed]

0
Par. 3. Section 1.1446-3T is removed.

0
Par. 4. Revise paragraph (a)(1) and add paragraph (c) to Sec.  1.6012-6 
to read as follows:


Sec.  1.6012-6  Returns by political organizations.

    (a) * * * (1) In general. For taxable years beginning after 
December 31, 1974, every political organization described in section 
527(e)(1), and every fund described in section 527(f)(3) or section 
527(g), and every organization described in section 501(c) and exempt 
from taxation under section 501(a) shall, if a tax is imposed on such 
an organization or fund by section 527(b), make a return of income on 
or before the fifteenth day of the fourth month following the close of 
the taxable year.
* * * * *
    (c) Applicability date. This section applies to returns filed on or 
after January 30, 2020. Section 1.6012-6T (as contained in 26 CFR part 
1, revised April 2019) applies to returns filed before January 30, 
2020.


Sec.  1.6012-6T  [Removed]

0
Par. 5. Section 1.6012-6T is removed.

0
Par. 6. Revise paragraphs (e)(2) and (f) of Sec.  1.6031(a)-1 to read 
as follows:


Sec.  1.6031(a)-1  Return of partnership income.

* * * * *
    (e) * * *
    (2) Time for filing. The return of a partnership must be filed on 
or before the date prescribed by section 6072(b).
* * * * *
    (f) Applicability date. This section applies to returns filed on or 
after January 30, 2020. Section 1.6031(a)-1T (as contained in 26 CFR 
part 1, revised April 2019) applies to returns filed before January 30, 
2020.


Sec.  1.6031(a)-1T  [Removed]

0
Par. 7. Section 1.6031(a)-1T is removed.

0
Par. 8. Revise Sec.  1.6032-1 to read as follows:


Sec.  1.6032-1  Returns of banks with respect to common trust funds.

    (a) Every bank (as defined in section 581) maintaining a common 
trust fund shall make a return of income of the common trust fund, 
regardless of the amount of its taxable income. Member banks of an 
affiliated group that serve as co-trustees with respect to a common 
trust fund must act jointly in making a return for the fund. If a bank 
maintains more than one common trust fund, a separate return shall be 
made for each.

[[Page 5325]]

No particular form is prescribed for making the return under this 
section, but Form 1065 may be used if it is designated by the bank as 
the return of a common trust fund. The return shall be made for the 
taxable year of the common trust fund and shall be filed on or before 
the date prescribed by section 6072(b) with the service center 
prescribed in the relevant Internal Revenue Service revenue procedure, 
publication, form, or instructions to the form (see Sec.  601.601(d)(2) 
of this chapter). Such return shall state specifically with respect to 
the fund the items of gross income and the deductions allowed by 
subtitle A of the Internal Revenue Code, shall include each 
participant's name and address, the participant's proportionate share 
of taxable income or net loss (exclusive of gains and losses from sales 
or exchanges of capital assets), the participant's proportionate share 
of gains and losses from sales or exchanges of capital assets, and the 
participant's share of items which enter into the determination of the 
tax imposed by section 56. See Sec. Sec.  1.584-2 and 1.58-5. If the 
common trust fund is maintained by two or more banks that are members 
of the same affiliated group, the return must also identify the member 
bank in the group that has contributed each participant's property or 
money to the fund. A copy of the plan of the common trust fund must be 
filed with the return. If, however, a copy of such plan has once been 
filed with a return, it need not again be filed if the return contains 
a statement showing when and where it was filed. If the plan is amended 
in any way after such copy has been filed, a copy of the amendment must 
be filed with the return for the taxable year in which the amendment 
was made. For the signing of a return of a bank with respect to common 
trust funds, see Sec.  1.6062-1, relating to the manner prescribed for 
the signing of a return of a corporation.
    (b) This section applies to returns filed on or after January 30, 
2020. Section 1.6032-1T (as contained in 26 CFR part 1, revised April 
2019) applies to taxable years beginning before January 30, 2020.


Sec.  1.6032-1T  [Removed]

0
Par. 9. Section 1.6032-1T is removed.

0
Par. 10. Revise paragraphs (e) and (k) of Sec.  1.6033-2 to read as 
follows:


Sec.  1.6033-2  Returns by exempt organizations (taxable years 
beginning after December 31, 1969) and returns by certain nonexempt 
organizations (taxable years beginning after December 31, 1980).

* * * * *
    (e) Time and place for filing. The annual return required by this 
section shall be filed on or before the 15th day of the fifth month 
following the close of the period for which the return is required to 
be filed. The annual return on Form 1065 required to be filed by a 
religious or apostolic association or corporation shall be filed on or 
before the date prescribed by section 6072(b). Each such return shall 
be filed in accordance with the instructions applicable thereto.
* * * * *
    (k) Applicability date. This section applies to returns filed on or 
after January 30, 2020. Section 1.6033-2T (as contained in 26 CFR part 
1, revised April 2019) applies to returns filed before January 30, 
2020.


Sec.  1.6033-2T  [Removed]

0
Par. 11. Section 1.6033-2T is removed.


0
Par. 12. Revise paragraph (a)(3)(ii) and add paragraph (d) to Sec.  
1.6041-2 to read as follows:


Sec.  1.6041-2  Return of information as to payments to employees.

    (a) * * *
    (3) * * *
    (ii) Exception. In a case where an employer is not required to file 
Forms W-3 and W-2 under Sec.  31.6011(a)-4 or Sec.  31.6011(a)-5 of 
this chapter, returns on Forms W-3 and W-2 required under this 
paragraph (a) for any calendar year shall be filed on or before January 
31 of the following year.
* * * * *
    (d) Applicability date. This section applies to returns filed on or 
after January 30, 2020. Section 1.6041-2T (as contained in 26 CFR part 
1, revised April 2019) applies to returns filed before January 30, 
2020.


Sec.  1.6041-2T  [Removed]

0
Par. 13. Section 1.6041-2T is removed.

0
Par. 14. Revise Sec.  1.6041-6 to read as follows:


Sec.  1.6041-6  Returns made on Forms 1096 and 1099 under section 6041; 
contents and time and place for filing.

    (a) In general. Except as provided in paragraph (b) of this 
section, returns made under section 6041 on Forms 1096 and 1099 for any 
calendar year shall be filed on or before February 28 (March 31 if 
filed electronically) of the following year with any of the Internal 
Revenue Service Centers, the addresses of which are listed in the 
instructions for such forms. The name and address of the person making 
the payment and the name and address of the recipient of the payment 
shall be stated on Form 1099. If the present address of the recipient 
is not available, the last known post office address must be given. See 
section 6109 and the regulations in part 301 of this title under 
section 6109 for rules requiring the inclusion of identifying numbers 
in Form 1099.
    (b) Exception. Returns made on Form 1099 reporting nonemployee 
compensation shall be filed on or before January 31 of the year 
following the calendar year to which such returns relate.
    (c) Applicability date. This section applies to returns filed on or 
after January 30, 2020. Section 1.6041-6T (as contained in 26 CFR part 
1, revised April 2019) applies to returns filed before January 30, 
2020.


Sec.  1.6041-6T  [Removed]

0
Par. 15. Section 1.6041-6T is removed.

0
Par. 16. Revise paragraphs (a) and (d)(1) and (2) and add paragraph (g) 
to Sec.  1.6072-2 to read as follows:


Sec.  1.6072-2  Time for filing returns of corporations.

    (a) Domestic and certain foreign corporations--(1) In general--(i) 
C corporations. Except as provided in paragraph (a)(2) of this section, 
the income tax return required under section 6012 of a domestic C 
corporation (as defined in section 1361(a)(2)) or of a foreign C 
corporation having an office or place of business in the United States 
shall be filed on or before the fifteenth day of the fourth month 
following the close of the taxable year.
    (ii) S corporations. The income tax return required under sections 
6012 and 6037 of an S corporation (as defined in section 1361(a)(1)) 
shall be filed on or before the fifteenth day of the third month 
following the close of the taxable year.
    (2) Exception. For taxable years beginning before January 1, 2026, 
the income tax return of a C corporation described in paragraph 
(a)(1)(i) of this section that has a taxable year that ends on June 30 
shall be filed on or before the fifteenth day of the third month 
following the close of the taxable year. For purposes of this paragraph 
(a)(2), the return for a short period (within the meaning of section 
443) that ends on any day in June shall be treated as the return for a 
taxable year that ends on June 30.
* * * * *
    (d) * * *
    (1) Section 521 associations. A farmers', fruit growers', or like

[[Page 5326]]

association, organized and operated in compliance with the requirements 
of section 521 and Sec.  1.521-1; and
    (2) Section 1381 corporations. For a taxable year beginning after 
December 31, 1962, a corporation described in section 1381(a)(2), which 
is under a valid enforceable written obligation to pay patronage 
dividends (as defined in section 1388(a) and Sec.  1.1388-1(a)) in an 
amount equal to at least 50 percent of its net earnings from business 
done with or for its patrons, or which paid patronage dividends in such 
an amount out of the net earnings from business done with or for 
patrons during the most recent taxable year for which it had such net 
earnings. Net earnings for purposes of this paragraph (d)(2) shall not 
be reduced by any taxes imposed by subtitle A of the Internal Revenue 
Code and shall not be reduced by dividends paid on capital stock or 
other proprietary interest.
* * * * *
    (g) Applicability date. This section applies to returns filed on or 
after January 30, 2020. Section 1.6072-2T (as contained in 26 CFR part 
1, revised April 2019) applies to returns before January 30, 2020.


Sec.  1.6072-2T  [Removed]

0
Par. 17. Section 1.6072-2T is removed.

0
Par. 18. Revise paragraphs (a) and (c) of Sec.  1.6081-1 to read as 
follows:


Sec.  1.6081-1  Extension of time for filing returns.

    (a) In general. The Commissioner is authorized to grant a 
reasonable extension of time for filing any return, declaration, 
statement, or other document that relates to any tax imposed by 
subtitle A of the Internal Revenue Code (Code) and that is required 
under the provisions of subtitle A or F of the Code. However, other 
than in the case of taxpayers who are abroad or as specified in section 
6081(b), such extensions of time shall not be granted for more than six 
months, and the extension of time for filing the return of a DISC (as 
defined in section 992(a)), as specified in section 6072(b), shall not 
be granted. Except in the case of an extension of time pursuant to 
Sec.  1.6081-5, an extension of time for filing an income tax return 
shall not operate to extend the time for the payment of the tax unless 
specified to the contrary in the extension. For rules relating to 
extensions of time for paying tax, see Sec.  1.6161-1.
* * * * *
    (c) Applicability date. This section applies to requests for 
extension of time to file returns on or after January 30, 2020. Section 
1.6081-1T (as contained in 26 CFR part 1, revised April 2019) applies 
to requests for extension of time to file returns before January 30, 
2020.


Sec.  1.6081-1T  [Removed]

0
Par. 19. Section 1.6081-1T is removed.

0
Par. 20. Revise paragraphs (a) and (h) of Sec.  1.6081-2 to read as 
follows:


Sec.  1.6081-2  Automatic extension of time to file certain returns 
filed by partnerships.

    (a) In general. A partnership required to file Form 1065, ``U.S. 
Partnership Return of Income,'' or Form 8804, ``Annual Return for 
Partnership Withholding Tax,'' for any taxable year will be allowed an 
automatic six-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 Sec.  
1.6081-1(b) beyond the automatic six-month extension provided by this 
section. In the case of a partnership described in Sec.  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 Sec.  1.6081-5.
* * * * *
    (h) Applicability date. This section applies to applications for an 
automatic extension of time to file the partnership returns listed in 
paragraph (a) of this section on or after January 30, 2020. Section 
1.6081-2T (as contained in 26 CFR part 1, revised April 2019) applies 
to applications for an automatic extension of time to file before 
January 30, 2020.


Sec.  1.6081-2T  [Removed]

0
Par. 21. Section 1.6081-2T is removed.

0
Par. 22. Revise paragraphs (a) introductory text and (e) through (g) of 
Sec.  1.6081-3 to read as follows:


Sec.  1.6081-3  Automatic extension of time for filing corporation 
income tax returns.

    (a) In general. Except as provided in paragraphs (e) and (f) of 
this section, a corporation or an affiliated group of corporations 
filing a consolidated return will be allowed an automatic 6-month 
extension of time to file its income tax return after the date 
prescribed for filing the return if the following requirements are met.
* * * * *
    (e) Exception. In the case of any return for a taxable year of a C 
corporation that ends on June 30 and begins before January 1, 2026, the 
first sentence of paragraph (a) of this section shall be applied by 
substituting ``7-month'' for ``6-month.'' For purposes of this 
paragraph (e), the return for a short period (within the meaning of 
section 443) that ends on any day in June shall be treated as the 
return for a taxable year that ends on June 30.
    (f) Cross reference. For provisions relating to extensions of time 
to file Form 1120-POL, ``U.S. Income Tax Return for Certain Political 
Organizations,'' see Sec.  1.6081-9.
    (g) Applicability date. This section applies to requests for 
extension of time to file corporation income tax returns on or after 
January 30, 2020. Section 1.6081-3T (as contained in 26 CFR part 1, 
revised April 2019) applies to applications for an automatic extension 
of time to file before January 30, 2020.


Sec.  1.6081-3T  [Removed]

0
Par. 23. Section 1.6081-3T is removed.

0
Par. 24. Revise paragraphs (a)(1) and (f) of Sec.  1.6081-5 to read as 
follows:


Sec.  1.6081-5  Extensions of time in the case of certain partnerships, 
corporations and U.S. citizens and residents.

    (a) * * *
    (1) Partnerships, which are required under section 6072(b) to file 
returns on the fifteenth day of the third month following the close of 
the taxable year of the partnership, that keep their records and books 
of account outside the United States and Puerto Rico;
* * * * *
    (f) This section applies to returns filed on or after January 30, 
2020. Section 1.6081-5T (as contained in 26 CFR part 1, revised April 
2019) applies to applications for an automatic extension of time to 
file returns before January 30, 2020.


Sec.  1.6081-5T  [Removed]

0
Par. 25. Section 1.6081-5T is removed.

0
Par. 26. Revise paragraphs (a)(1) and (g) of Sec.  1.6081-6 to read as 
follows:


Sec.  1.6081-6  Automatic extension of time to file estate or trust 
income tax return.

    (a) * * * (1) Except as provided in paragraph (a)(2) of this 
section, any estate, including but not limited to an estate defined in 
section 2031, 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 five and one-half 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

[[Page 5327]]

paragraph (b) of this section. No additional extension will be allowed 
pursuant to Sec.  1.6081-1(b) beyond the automatic five and one-half 
month extension provided by this section.
* * * * *
    (g) Applicability date. This section applies to applications for an 
automatic extension of time to file an estate or trust income tax 
return on or after January 30, 2020. Section 1.6081-6T (as contained in 
26 CFR part 1, revised April 2019) applies to applications for an 
automatic extension of time to file a return before January 30, 2020.


Sec.  1.6081-6T  [Removed]

0
Par. 27. Section 1.6081-6T is removed.

0
Par. 28. Revise paragraphs (a), (b)(1) and (3), and (c) through (f) of 
Sec.  1.6081-9 to read as follows:


Sec.  1.6081-9  Automatic extension of time to file exempt or political 
organization returns.

    (a) In general. An entity required to file a return on a form in 
the Form 990 series (Form 990, ``Return of Organization Exempt From 
Income Tax,'' Form 990-BL, ``Information and Initial Excise Tax Return 
for Black Lung Benefit Trusts and Certain Related Persons,'' Form 990-
EZ, ``Short Form Return of Organization Exempt From Income Tax,'' Form 
990-PF, ``Return of Private Foundation,'' and Form 990-T, ``Exempt 
Organization Business Tax Return''), Form 1041-A, ``U.S. Information 
Return-Trust Accumulation of Charitable Amounts,'' Form 1120-POL, 
``U.S. Income Tax Return for Certain Political Organizations,'' Form 
4720, ``Return of Certain Excise Taxes Under Chapters 41 and 42 of the 
Internal Revenue Code,'' Form 5227, ``Split-Interest Trust Information 
Return,'' Form 6069, ``Return of Excise Tax on Excess Contributions to 
Black Lung Benefit Trust Under Section 4953 and Computation of Section 
192 Deduction,'' and Form 8870, ``Information Return for Transfers 
Associated With Certain Personal Benefit Contracts,'' will be allowed 
an automatic six-month extension of time to file the return after the 
date prescribed for filing if the entity files an application in 
accordance with paragraph (b) of this section.
    (b) * * *
    (1) Be submitted on Form 7004, ``Application for Automatic 
Extension of Time to File Certain Business Income Tax, Information, and 
Other Returns'' (in the case of an extension of time to file Form 1120-
POL), Form 8868, ``Application for Automatic Extension of Time to File 
an Exempt Organization Return'' (in the case of an extension of time to 
file any other return listed in paragraph (a) of this section), or in 
any other manner as may be prescribed by the Commissioner;
* * * * *
    (3) Show the full amount properly estimated as tentative tax for 
the entity for the taxable year; and
* * * * *
    (c) Termination of automatic extension. The Commissioner may 
terminate an automatic extension at any time by mailing to the entity 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 be mailed to the address shown on the application for 
extension or to the entity'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 sections 6651 and 6652(c) for failure to file a 
return or failure to pay the amount shown as tax on the return.
    (e) Coordination with Sec.  1.6081-1. No extension of time will be 
granted under Sec.  1.6081-1 for filing a return listed in paragraph 
(a) of this section until an automatic extension has been allowed 
pursuant to this section.
    (f) Applicability date. This section applies to requests for 
extensions of time to file returns listed in paragraph (a) of this 
section on or after January 30, 2020. Sections 1.6081-3T and 1.6081-9T 
(as contained in 26 CFR part 1, revised April 2019) apply to requests 
for extensions before January 30, 2020..


Sec.  1.6081-9T  [Removed]

0
Par. 29. Section 1.6081-9T is removed.

PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE 
SOURCE

0
Par. 30. The authority citation for part 31 continues to read in part 
as follows:

    Authority: 26 U.S.C. 7805 * * *


0
Par. 31. Revise paragraph (a)(3) and add paragraph (g) to Sec.  
31.6071(a)-1 to read as follows:


Sec.  31.6071(a)-1  Time for filing returns and other documents.

    (a) * * *
    (3) Information returns--(i) General rule. Each information return 
in respect of wages as defined in the Federal Insurance Contributions 
Act or of income tax withheld from wages as required under Sec.  
31.6051-2 must be filed on or before January 31 of the year following 
the calendar year for which it is made, except that, if a tax return 
under Sec.  31.6011(a)-5(a) is filed as a final return for a period 
ending prior to December 31, the information return must be filed on or 
before the last day of the first month following the period for which 
the tax return is filed.
    (ii) Expedited filing. If an employer who is required to make a 
return pursuant to Sec.  31.6011(a)-1 or Sec.  31.6011(a)-4 is required 
to make a final return on Form 941, or a variation thereof, under Sec.  
31.6011(a)-6(a)(1) (relating to the final return for Federal Insurance 
Contributions Act taxes and income tax withholding from wages), the 
return which is required to be made under Sec.  31.6051-2 must be filed 
on or before the last day of the first month following the period for 
which the final return is filed. The requirements set forth in this 
paragraph (a)(3)(ii) do not apply to employers with respect to 
employees whose wages are for domestic service in the private home of 
the employer. See Sec.  31.6011(a)-1(a)(3).
* * * * *
    (g) Applicability date. This section applies to returns filed on or 
after January 30, 2020. Section 31.6071(a)-1T (as contained in 26 CFR 
part 31, revised April 2019) applies to returns filed before January 
30, 2020.


Sec.  31.6071(a)-1T  [Removed]

0
Par. 32. Section 31.6071(a)-1T is removed.

Sunita Lough,
Deputy Commissioner for Services and Enforcement.
    Approved: November 25, 2019.
David J. Kautter,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2020-00467 Filed 1-29-20; 8:45 am]
BILLING CODE 4830-01-P