Reg. § 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 of this section. In the case of an individual described in or , the automatic 6-month extension will run concurrently with the extension of time to file granted pursuant to .
(b) Requirements To satisfy this , 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 ;
(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 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 Commissioner 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 .
(e) Penalties See section for failure to file an individual income tax return or failure to pay the amount shown as tax on the return. In particular, see (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.
[T.D. 9407, 73 FR 37366, July 1, 2008]