80 FR 48433 - Extension of Time To File Certain Information Returns
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 156 (August 13, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 156 (August 13, 2015)
| Page Range | 48433-48436 | |
| FR Document | 2015-19932 |
[Federal Register Volume 80, Number 156 (Thursday, August 13, 2015)] [Rules and Regulations] [Pages 48433-48436] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-19932] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9730] RIN 1545-BM50 Extension of Time To File Certain Information Returns AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. ----------------------------------------------------------------------- SUMMARY: This document contains final and temporary regulations that remove the automatic extension of time to file information returns on forms in the W-2 series (except Form W-2G). The temporary regulations allow only a single 30-day non-automatic extension of time to file these information returns. These changes are being implemented to accelerate the filing of forms in the W-2 series (except Form W-2G) so they are available earlier in the filing season for use in the IRS's identity theft and refund fraud detection processes. In addition, the temporary regulations update the list of information returns subject to the rules regarding extensions of time to file. The temporary regulations affect taxpayers who are required to file the affected information returns and need an extension of time to file. The substance of the temporary regulations is included in the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. DATES: Effective date: These regulations are effective on July 1, 2016. Applicability date: For dates of applicability, see Sec. 1.6081- 8T(g) and (h). FOR FURTHER INFORMATION CONTACT: Jonathan R. Black, (202) 317-6845 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background This document contains amendments to 26 CFR part 1 under section 6081 of the Internal Revenue Code (Code) regarding extensions of time to file certain information returns. Effective for filing season 2017, this document removes Sec. 1.6081-8 and adds new Sec. 1.6081-8T. Section 1.6081-8 will remain in effect for filing season 2016. Section 1.6081-8 currently provides an automatic 30-day extension of time to file information returns on forms in the W-2 series (including Forms W- 2, W-2AS, W-2G, W-2GU, and W-2VI), 1095 series, 1098 series, 1099 series, and 5498 series, and on Forms 1042-S and 8027, and allows an additional 30-day non-automatic extension of time to file those information returns in certain cases. The temporary regulations Sec. 1.6081-8T are substantially identical to the regulations Sec. 1.6081-8 that will be removed, except that the temporary regulations: (1) Add information returns on forms in the 1097 series and Forms 1094-C, 3921, and 3922 to the list of information returns with procedures prescribed by regulations for the extension of time to file; (2) remove information returns on forms in the W-2 series (except Form W-2G) from the list of information returns eligible for the automatic 30-day extension of time to file, and instead provide a single 30-day non-automatic extension of time to file those information returns; and (3) clarify that the procedures for requesting an extension of time to file in the case of forms in the 1095 series apply to information returns on Forms 1095-B and 1095-C, but not 1095-A. The due dates imposed by statute, regulation, or form instruction for filing information returns on forms in the W-2 series, 1097 series, 1098 series, and 1099 series, and Forms 1094-C (when filed as a stand- alone information return), 1095-B, 1095-C, 3921, 3922, and 8027 on paper are either February 28 or the last day of February of the calendar year following the calendar year for which the information is being reported. The due date for filing these information returns electronically is March 31 of the calendar year following the calendar year for which the information is being reported. The information returns on forms in the 5498 series and the Form 1042-S, whether filed on paper or electronically, are due March 15 and May 31, respectively, of the calendar year following the calendar year for which the information is being reported. All of these information returns are filed with the IRS, except for information returns on forms in the W-2 series (other than Form W-2G), which are filed with the Social Security Administration. Filers who fail to timely and accurately file these information returns may be subject to penalties under section 6652 (regarding failure to file certain information returns), section 6693 (regarding failure to report on certain tax-favored accounts or annuities), or section 6721 (regarding failure to timely and accurately file information returns defined by section 6724(d)(1)). Section 6081(a) generally provides that the Secretary may grant a reasonable extension of time, not to exceed 6 months, for filing any return, [[Page 48434]] declaration, statement, or other document required by Title 26 or by regulation. The regulations under section 6081 generally provide rules for extensions of time to file returns. The regulations under Sec. 1.6081-8 provide specific rules for extensions of time to file certain information returns. Under Sec. 1.6081-8(a), a person required to file certain information returns (the filer), or the person transmitting the return for the filer (the transmitter), can currently receive an automatic 30- day extension of time to file those information returns. A filer or transmitter obtains an automatic 30-day extension of time to file by submitting a Form 8809, ``Application for Extension of Time to File Information Returns,'' to the IRS on or before the due date of the information return. Section 1.6081-8(d) also currently provides that a filer or transmitter that obtains an automatic 30-day extension of time to file may request an additional 30-day extension of time to file by submitting a second Form 8809 on or before the date that the automatic 30-day extension of time to file expires. That additional 30-day extension of time to file under Sec. 1.6081-8(d) is not automatically granted by the IRS. Unlike requests to obtain an automatic 30-day extension of time to file under Sec. 1.6081-8(a), a filer or transmitter that requests an additional 30-day extension of time to file under Sec. 1.6081-8(d) is required to sign the Form 8809 under penalties of perjury and include an explanation of why an additional extension of time to file is needed. No further extensions of time to file are permitted under Sec. 1.6081-8. Employers eligible to file information returns on forms in the W-2 series on an expedited basis under Sec. 31.6071(a)-1(a)(3)(ii) are not eligible to obtain the automatic 30-day extension of time to file those information returns under Sec. 1.6081-8 because they received an automatic extension of time to file information returns on forms in the W-2 series under Rev. Proc. 96-57 (1996-2 CB 389), see Sec. 601.601(d)(2)(ii)(b) of this chapter. A filer or transmitter seeking an extension of time to furnish statements to recipients is required to separately request an extension of time to furnish the statements under rules applicable to those statements. Explanation of Provisions The IRS uses third-party information returns to increase voluntary compliance, verify accuracy of tax returns, improve collection of taxes, and combat fraud, including fraudulent refund claims filed by unscrupulous preparers and individuals using the stolen identities of legitimate taxpayers. Identity theft and refund fraud is a persistent and evolving threat to the nation's tax system. It places an enormous burden on the United States Government, with the most painful and immediate impact being on the victims whose personal information is used to commit the crime and the most pervasive impact being an erosion of public confidence in the tax system. Identity thieves often electronically file their fraudulent refund claims early in the tax filing season, using fictitious wage and other information of legitimate taxpayers. Unscrupulous preparers also electronically file early in the tax filing season, over-claiming deductions and credits and underreporting income for unwitting, as well as complicit, taxpayers. In many cases, the IRS is unable to verify the wage and other information reported on tax returns filed before April 15th, in part because the IRS does not receive the information returns reporting this information until later in the filing season. Although paper information returns are generally due to be filed by February 28 or the last day of February of the calendar year following the calendar year for which the information is reported, an extension of time to file under Sec. 1.6081-8 may currently extend the due date until the end of March or, if a non-automatic extension is also granted, the end of April. Similarly, although electronically-filed information returns are generally due by March 31 of the calendar year following the calendar year for which the information is reported, an extension of time to file under Sec. 1.6081-8 may extend the due date until the end of April or, if a non-automatic extension is also granted, the end of May. Receipt of information returns earlier in the filing season will improve the IRS's ability to identify fraudulent refund claims and stop the refunds before they are paid. The United States Government Accountability Office (GAO) has cited the IRS's receipt of information returns late in the filing season as a contributing factor in payment of fraudulent refunds due to identity theft and preparer misconduct. See GAO Report GAO-14-633, Identity Theft, Additional Actions Could Help IRS Combat the Large, Evolving Threat of Refund Fraud. Removing the automatic 30-day extension of time to file is an affirmative step to accelerate the filing of information returns so they are available earlier in the filing season for use in the IRS's refund fraud detection processes. Over the next several years, the IRS intends to remove the 30-day automatic extension of time to file certain information returns. Under Sec. 1.6081-8T, which will not be effective until the 2017 filing season, the first information returns subject to these new rules are information returns on forms in the W-2 series (except Form W-2G). These information returns are particularly helpful to the IRS for identifying fraudulent identity theft refund claims and preventing their payout. This is because a significant portion of most taxpayers' income and withholding information is reported on Forms W-2. Forms W-2 are also a major source of the false income and withholding that is reported by identity thieves and unscrupulous preparers. Having access to Forms W-2 earlier in the filing season will improve the IRS's ability to conduct pre-refund matching and identify incidences of identity theft and tax refund fraud. Accordingly, Sec. 1.6081-8T provides a single 30-day non-automatic extension of time to file information returns on forms in the W-2 series (except Form W-2G) due in 2017 that the IRS may, in its discretion, grant if the IRS determines that an extension of time to file is warranted based on the filer's or transmitter's explanation attached to the Form 8809 signed under the penalties of perjury. The IRS anticipates that it will grant the non-automatic extension of time to file only in limited cases where the filer's or transmitter's explanation demonstrates that an extension of time to file is needed as a result of extraordinary circumstances or catastrophe, such as a natural disaster or fire destroying the books and records a filer needs for filing the information returns. If the IRS does not grant the extension of time to file, information returns filed after their due dates are not timely filed, regardless of whether the application for extension of time to file was filed timely. The IRS intends to eventually remove the automatic 30-day extension of time to file the other forms listed in Sec. 1.6081-8T and replace it with a single non-automatic 30-day extension of time to file. Therefore, proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register would remove the automatic 30-day extension of time to file these other information returns. As currently drafted, the proposed regulations would affect information returns due January 1 of the calendar year beginning after the date of publication of final regulations in the Federal Register, but the preamble to [[Page 48435]] those proposed regulations provides that final regulations will not be effective any earlier than the 2018 filing season. Treasury and the IRS request comments on the appropriate timing of the removal of the automatic extension of time to file information returns covered by Sec. 1.6081-8T, such as Form 1042-S, including whether special transitional considerations should be given for any category or categories of forms or filers relative to other forms or filers. Please follow the instructions in the ``Comments and Requests for Public Hearing'' section in the notice of proposed rulemaking accompanying these temporary regulations in this issue of the Federal Register. Section 1.6081-8T also updates the list of information returns that are currently covered by Sec. 1.6081-8. Forms 3921 and 3922 are being added to Sec. 1.6081-8T because these forms have been included on Form 8809 since the June 2009 revision, which coincided with the revision of the regulations requiring those forms under section 6039. See TD 9470 (74 FR 59087) November 17, 2009. Forms in the 1097 series are being added because they have similarly been included on Form 8809 since the September 2010 revision, which coincided with the publication of the notice requiring the filing of the only active form in the 1097 series, Notice 2010-28 (2010-15 IRB 541). In addition, the Form 1094-C is being added to the list of forms in Sec. 1.6081-8T. In most cases the Form 1094-C is filed as a mere transmittal with the Form 1095-C and, therefore, the due date of the Form 1094-C is the same as the Form 1095-C, including extensions. However, in certain cases, the Form 1094-C is filed as a stand-alone information return. See TD 9661, (79 FR 13231) March 10, 2014. When Form 1094-C is filed as a stand-alone information return, it is subject to the same rules regarding extensions of time to file as other information returns. Accordingly, Form 1094-C has been added to the list of forms subject to extension under Sec. 1.6081-8T. Section 1.6081-8T also replaces the general reference to the forms in the 1095 series that was added to Sec. 1.6081-8 on March 10, 2014, by TD 9660 (79 FR 13220) with specific references to Forms 1095-B and 1095-C. Form 1095-A was not intended to be included in Sec. 1.6081-8, because the timing rules for filing the Form 1095-A are governed by Sec. 1.36B-5. See TD 9663 (79 FR 26113) May 7, 2014. Special Analyses Certain IRS regulations, including this one, are exempt from the requirements of Executive Order 12866, as supplemented and reaffirmed by Executive Order 13563. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it is hereby certified that this regulation will not have a significant economic impact on a substantial number of small entities. As stated in this preamble, these regulations remove the automatic 30-day extension of time to file information returns on Forms in the W-2 series (except for Form W-2G). Starting in filing season 2017, filers and transmitters may request only one 30-day extension of time to file Form W-2 by timely submitting a Form 8809, including an explanation of the reasons for requesting the extension and signed under penalty of perjury. Although the regulation may potentially affect a substantial number of small entities, the economic impact on these entities is not expected to be significant because filers who are unable to timely file as a result of extraordinary circumstances or catastrophe may continue to obtain a 30-day extension through the Form 8809 process. The form takes approximately 20 minutes to prepare and submit to the IRS. Pursuant to section 7805(f) of the Code, these regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business. Drafting Information The principal author of these regulations is Jonathan R. Black of the Office of the Associate Chief Counsel (Procedure and Administration). List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Adoptions of Amendments to the Regulations Accordingly, 26 CFR part 1 is amended as follows: PART 1--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 continues to read as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 2. Section 1.6081-8 is revised to read as follows: Sec. 1.6081-8 Automatic extension of time to file certain information returns. [Reserved]. For further guidance, see Sec. 1.6081-8T(a) through (g). 0 Par. 3. Section 1.6081-8T is added to read as follows: Sec. 1.6081-8T Extension of time to file certain information returns (temporary). (a) Information returns on Form W-2G, 1042-S, 1094-C, 1095-B, 1095- C, 1097 series, 1098 series, 1099 series, 3921, 3922, 5498 series, or 8027--(1) Automatic extension of time to file. A person required to file an information return (the filer) on Form W-2G, 1042-S, 1094-C, 1095-B, 1095-C, 1097 series, 1098 series, 1099 series, 3921, 3922, 5498 series, or 8027 will be allowed one automatic 30-day extension of time to file the information return beyond the due date for filing it if the filer or the person transmitting the information return for the filer (the transmitter) files an application in accordance with paragraph (c)(1) of this section. (2) Non-automatic extension of time to file. One additional 30-day extension of time to file an information return on a form listed in paragraph (a)(1) of this section may be allowed if the filer or transmitter submits a request for the additional extension of time to file before the expiration of the automatic 30-day extension of time to file. No extension of time to file will be granted under this paragraph (a)(2) unless the filer or transmitter has first obtained an automatic extension of time to file under paragraph (a)(1) of this section. To request the additional 30-day extension of time to file, the filer or transmitter must satisfy the requirements of paragraph (c)(2) of this section. No additional extension of time to file will be allowed for an information return on a form listed in paragraph (a)(1) of this section pursuant to Sec. 1.6081-1 beyond the extensions of time to file provided by paragraph (a)(1) of this section and this paragraph (a)(2). (b) Information returns on forms in the W-2 series (except Form W- 2G). Except as provided in paragraph (f) of this section, the filer or transmitter of an information return on forms in the W-2 series (except Form W-2G) may only request one non-automatic 30-day extension of time to file the information return beyond the due date for filing it. To make such a request, the filer or transmitter must submit an application for an extension of time to file in accordance with paragraph (c)(2) of this section. No additional extension of time to file will be allowed for information returns on forms in the W-2 series pursuant to Sec. 1.6081-1 beyond the 30- [[Page 48436]] day extension of time to file provided by this paragraph (b). (c) Requirements--(1) Automatic extension of time to file. To satisfy this paragraph (c)(1), an application must-- (i) Be submitted on Form 8809, ``Request for Extension of Time to File Information Returns,'' or in any other manner as may be prescribed by the Commissioner; and (ii) Be filed with the Internal Revenue Service office designated in the application's instructions on or before the due date for filing the information return. (2) Non-automatic extension of time to file. To satisfy this paragraph (c)(2), a filer or transmitter must-- (i) Submit a complete application on Form 8809, or in any other manner prescribed by the Commissioner, including a detailed explanation of why additional time is needed; (ii) File the application with the Internal Revenue Service in accordance with forms, instructions, or other appropriate guidance on or before the due date for filing the information return (for purposes of paragraph (a)(2) of this section, determined with regard to the extension of time to file under paragraph (a)(1) of this section); and (iii) Sign the application under penalties of perjury. (d) Penalties. See sections 6652, 6693, and 6721 through 6724 for failure to comply with information reporting requirements on information returns described in this section. (e) No effect on time to furnish statements. An extension of time to file an information return under this section does not extend the time for furnishing a statement to the person with respect to whom the information is required to be reported. (f) Form W-2 filed on expedited basis. This section does not apply to an information return on a form in the W-2 series if the procedures authorized in Rev. Proc. 96-57 (1996-2 CB 389) (or a successor revenue procedure) allow an automatic extension of time to file the information return. See Sec. 601.601(d)(2)(ii)(b) of this chapter. (g) Effective/applicability date. This section applies to requests for extensions of time to file information returns due after December 31, 2016. (h) Expiration date. The applicability of this section expires on August 10, 2018. John Dalrymple, Deputy Commissioner for Services and Enforcement. Approved: July 31, 2015. Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2015-19932 Filed 8-12-15; 8:45 am] BILLING CODE 4830-01-P
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radius to where the Ogden-Hinckley 84° DEPARTMENT OF THE TREASURY 5498 series, and on Forms 1042–S and
radial intersects the 4.3-mile radius to the 8027, and allows an additional 30-day
point where the Ogden-Hinckley 99° radial Internal Revenue Service non-automatic extension of time to file
intersects the Hill AFB 4.6-mile radius, those information returns in certain
excluding the portion southeast of a line 26 CFR Part 1 cases.
beginning where the 216° radial intersects The temporary regulations § 1.6081–
[TD 9730]
the Hill AFB 4.6-mile radius; thence 8T are substantially identical to the
northeast to lat. 41°10′21″ N., long. 112°00′55 RIN 1545–BM50 regulations § 1.6081–8 that will be
W.; to lat. 41°10′56″ N., long. 111°59′19″ W.; removed, except that the temporary
to a point where the Ogden-Hinckley 99° Extension of Time To File Certain regulations: (1) Add information returns
radial intersects the Hill AFB 4.6-nm radius. Information Returns on forms in the 1097 series and Forms
This airspace is effective during the specific 1094–C, 3921, and 3922 to the list of
AGENCY: Internal Revenue Service (IRS),
dates and times established in advance by a information returns with procedures
Treasury.
Notice to Airmen. The effective date and time prescribed by regulations for the
will thereafter be published in the Airport/ ACTION: Final and temporary
extension of time to file; (2) remove
Facility Directory. regulations.
information returns on forms in the W–
Paragraph 6004 Class E Airspace Areas SUMMARY: This document contains final 2 series (except Form W–2G) from the
Designated as an Extension to a Class D or and temporary regulations that remove list of information returns eligible for
Class E Surface Area the automatic extension of time to file the automatic 30-day extension of time
information returns on forms in the W– to file, and instead provide a single 30-
* * * * *
2 series (except Form W–2G). The day non-automatic extension of time to
ANM UT E4 Ogden-Hinckley Airport, UT temporary regulations allow only a file those information returns; and (3)
[New] single 30-day non-automatic extension clarify that the procedures for
Ogden-Hinckley Airport, UT of time to file these information returns. requesting an extension of time to file in
(Lat. 41°11′44″ N., long. 112°00′47″ W.) These changes are being implemented to the case of forms in the 1095 series
Hill AFB, UT accelerate the filing of forms in the W– apply to information returns on Forms
(Lat. 41°07′26″ N., long. 111°58′23″ W.) 2 series (except Form W–2G) so they are 1095–B and 1095–C, but not 1095–A.
available earlier in the filing season for The due dates imposed by statute,
That airspace extending upward from the
use in the IRS’s identity theft and regulation, or form instruction for filing
surface 4 miles north and parallel to the 225°
refund fraud detection processes. In information returns on forms in the W–
radial of the Ogden-Hinckley Airport,
extending from the 4.3-mile radius to 16 addition, the temporary regulations 2 series, 1097 series, 1098 series, and
miles southwest of the airport, thence update the list of information returns 1099 series, and Forms 1094–C (when
southeast to lat. 40°57′3″ N., long. 112°12′44″ subject to the rules regarding extensions filed as a stand-alone information
W., thence northeast to the point where the of time to file. The temporary return), 1095–B, 1095–C, 3921, 3922,
Ogden-Hinckley 99° radial intersects the Hill regulations affect taxpayers who are and 8027 on paper are either February
AFB 4.6-mile radius, thence to the point of required to file the affected information 28 or the last day of February of the
beginning. returns and need an extension of time calendar year following the calendar
year for which the information is being
Paragraph 6005 Class E Airspace Areas
to file. The substance of the temporary
reported. The due date for filing these
Extending Upward From 700 Feet or More regulations is included in the proposed
information returns electronically is
Above the Surface of the Earth regulations set forth in the notice of
March 31 of the calendar year following
proposed rulemaking on this subject in
* * * * * the calendar year for which the
the Proposed Rules section in this issue
information is being reported. The
ANM UT E5 Ogden-Hinckley Airport, UT of the Federal Register.
information returns on forms in the
[Modified] DATES: Effective date: These regulations 5498 series and the Form 1042–S,
Ogden-Hinckley Airport, UT are effective on July 1, 2016. whether filed on paper or electronically,
(Lat. 41°11′44″ N., long. 112°00′47″ W.) Applicability date: For dates of are due March 15 and May 31,
That airspace extending upward from 700 applicability, see § 1.6081–8T(g) and (h). respectively, of the calendar year
feet above the surface within a 5.3-mile FOR FURTHER INFORMATION CONTACT: following the calendar year for which
radius of Ogden-Hinckley Airport, and that Jonathan R. Black, (202) 317–6845 (not the information is being reported. All of
airspace 3 miles either side of the 294° radial a toll-free number). these information returns are filed with
from the airport extending from the 5.3-mile SUPPLEMENTARY INFORMATION: the IRS, except for information returns
radius to 11 miles northwest of the airport, on forms in the W–2 series (other than
Background
and that airspace 4 miles either side of the Form W–2G), which are filed with the
Ogden-Hinckley 226° radial from the 5.3-mile This document contains amendments Social Security Administration. Filers
radius to 13 miles southwest of the airport. to 26 CFR part 1 under section 6081 of who fail to timely and accurately file
the Internal Revenue Code (Code) these information returns may be
Issued in Seattle, Washington, on July 27, regarding extensions of time to file subject to penalties under section 6652
2015. certain information returns. Effective for (regarding failure to file certain
Johanna Forkner, filing season 2017, this document information returns), section 6693
Manager, Operations Support Group, Western removes § 1.6081–8 and adds new (regarding failure to report on certain
Service Center. § 1.6081–8T. Section 1.6081–8 will tax-favored accounts or annuities), or
remain in effect for filing season 2016.
rmajette on DSK2TPTVN1PROD with RULES
[FR Doc. 2015–19138 Filed 8–12–15; 8:45 am] section 6721 (regarding failure to timely
BILLING CODE 4910–13–P
Section 1.6081–8 currently provides an and accurately file information returns
automatic 30-day extension of time to defined by section 6724(d)(1)).
file information returns on forms in the Section 6081(a) generally provides
W–2 series (including Forms W–2, W– that the Secretary may grant a
2AS, W–2G, W–2GU, and W–2VI), 1095 reasonable extension of time, not to
series, 1098 series, 1099 series, and exceed 6 months, for filing any return,
VerDate Sep<11>2014 15:41 Aug 12, 2015 Jkt 235001 PO 00000 Frm 00009 Fmt 4700 Sfmt 4700 E:\FR\FM\13AUR1.SGM 13AUR1](https://thefederalregister.org/doc/80_FR_48589/page/1.svg)
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those proposed regulations provides Special Analyses § 1.6081–8 Automatic extension of time to
that final regulations will not be file certain information returns.
Certain IRS regulations, including this
effective any earlier than the 2018 filing one, are exempt from the requirements [Reserved]. For further guidance, see
season. of Executive Order 12866, as § 1.6081–8T(a) through (g).
Treasury and the IRS request supplemented and reaffirmed by ■ Par. 3. Section 1.6081–8T is added to
comments on the appropriate timing of Executive Order 13563. Therefore, a read as follows:
the removal of the automatic extension regulatory assessment is not required. It § 1.6081–8T Extension of time to file
of time to file information returns has also been determined that section certain information returns (temporary).
covered by § 1.6081–8T, such as Form 553(b) of the Administrative Procedure
1042–S, including whether special Act (5 U.S.C. chapter 5) does not apply (a) Information returns on Form W–
transitional considerations should be to these regulations. 2G, 1042–S, 1094–C, 1095–B, 1095–C,
given for any category or categories of 1097 series, 1098 series, 1099 series,
Pursuant to the Regulatory Flexibility
3921, 3922, 5498 series, or 8027—(1)
forms or filers relative to other forms or Act (5 U.S.C. chapter 6), it is hereby
Automatic extension of time to file. A
filers. Please follow the instructions in certified that this regulation will not
person required to file an information
the ‘‘Comments and Requests for Public have a significant economic impact on
return (the filer) on Form W–2G, 1042–
Hearing’’ section in the notice of a substantial number of small entities.
S, 1094–C, 1095–B, 1095–C, 1097 series,
proposed rulemaking accompanying As stated in this preamble, these
1098 series, 1099 series, 3921, 3922,
these temporary regulations in this issue regulations remove the automatic 30-
5498 series, or 8027 will be allowed one
of the Federal Register. day extension of time to file information
automatic 30-day extension of time to
Section 1.6081–8T also updates the returns on Forms in the W–2 series
file the information return beyond the
list of information returns that are (except for Form W–2G). Starting in
due date for filing it if the filer or the
currently covered by § 1.6081–8. Forms filing season 2017, filers and
person transmitting the information
transmitters may request only one 30-
3921 and 3922 are being added to return for the filer (the transmitter) files
day extension of time to file Form W–
§ 1.6081–8T because these forms have an application in accordance with
2 by timely submitting a Form 8809,
been included on Form 8809 since the paragraph (c)(1) of this section.
including an explanation of the reasons
June 2009 revision, which coincided (2) Non-automatic extension of time
for requesting the extension and signed
with the revision of the regulations to file. One additional 30-day extension
under penalty of perjury. Although the
requiring those forms under section regulation may potentially affect a of time to file an information return on
6039. See TD 9470 (74 FR 59087) substantial number of small entities, the a form listed in paragraph (a)(1) of this
November 17, 2009. Forms in the 1097 economic impact on these entities is not section may be allowed if the filer or
series are being added because they expected to be significant because filers transmitter submits a request for the
have similarly been included on Form who are unable to timely file as a result additional extension of time to file
8809 since the September 2010 revision, of extraordinary circumstances or before the expiration of the automatic
which coincided with the publication of catastrophe may continue to obtain a 30- 30-day extension of time to file. No
the notice requiring the filing of the day extension through the Form 8809 extension of time to file will be granted
only active form in the 1097 series, process. The form takes approximately under this paragraph (a)(2) unless the
Notice 2010–28 (2010–15 IRB 541). 20 minutes to prepare and submit to the filer or transmitter has first obtained an
IRS. Pursuant to section 7805(f) of the automatic extension of time to file
In addition, the Form 1094–C is being
Code, these regulations have been under paragraph (a)(1) of this section.
added to the list of forms in § 1.6081–
submitted to the Chief Counsel for To request the additional 30-day
8T. In most cases the Form 1094–C is
Advocacy of the Small Business extension of time to file, the filer or
filed as a mere transmittal with the
Administration for comment on their transmitter must satisfy the
Form 1095–C and, therefore, the due
impact on small business. requirements of paragraph (c)(2) of this
date of the Form 1094–C is the same as
section. No additional extension of time
the Form 1095–C, including extensions. Drafting Information to file will be allowed for an
However, in certain cases, the Form
The principal author of these information return on a form listed in
1094–C is filed as a stand-alone
regulations is Jonathan R. Black of the paragraph (a)(1) of this section pursuant
information return. See TD 9661, (79 FR to § 1.6081–1 beyond the extensions of
13231) March 10, 2014. When Form Office of the Associate Chief Counsel
(Procedure and Administration). time to file provided by paragraph (a)(1)
1094–C is filed as a stand-alone of this section and this paragraph (a)(2).
information return, it is subject to the List of Subjects in 26 CFR Part 1 (b) Information returns on forms in
same rules regarding extensions of time
Income taxes, Reporting and the W–2 series (except Form W–2G).
to file as other information returns.
recordkeeping requirements. Except as provided in paragraph (f) of
Accordingly, Form 1094–C has been this section, the filer or transmitter of an
added to the list of forms subject to Adoptions of Amendments to the information return on forms in the W–
extension under § 1.6081–8T. Regulations 2 series (except Form W–2G) may only
Section 1.6081–8T also replaces the Accordingly, 26 CFR part 1 is request one non-automatic 30-day
general reference to the forms in the amended as follows: extension of time to file the information
1095 series that was added to § 1.6081– return beyond the due date for filing it.
8 on March 10, 2014, by TD 9660 (79 PART 1—INCOME TAXES To make such a request, the filer or
FR 13220) with specific references to transmitter must submit an application
rmajette on DSK2TPTVN1PROD with RULES
Forms 1095–B and 1095–C. Form 1095– ■ Paragraph 1. The authority citation for an extension of time to file in
A was not intended to be included in for part 1 continues to read as follows: accordance with paragraph (c)(2) of this
§ 1.6081–8, because the timing rules for Authority: 26 U.S.C. 7805 * * * section. No additional extension of time
filing the Form 1095–A are governed by to file will be allowed for information
§ 1.36B–5. See TD 9663 (79 FR 26113) ■ Par. 2. Section 1.6081–8 is revised to returns on forms in the W–2 series
May 7, 2014. read as follows: pursuant to § 1.6081–1 beyond the 30-
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![48436 Federal Register / Vol. 80, No. 156 / Thursday, August 13, 2015 / Rules and Regulations
day extension of time to file provided by (h) Expiration date. The applicability FOR FURTHER INFORMATION CONTACT: If
this paragraph (b). of this section expires on August 10, you have questions on this rule, contact
(c) Requirements—(1) Automatic 2018. Petty Officer Ian Fallon, Prevention
extension of time to file. To satisfy this Department, Coast Guard Sector Long
John Dalrymple,
paragraph (c)(1), an application must— Island Sound, telephone (203) 468–
Deputy Commissioner for Services and 4565, email Ian.M.Fallon@uscg.mil. If
(i) Be submitted on Form 8809, Enforcement.
you have questions on viewing or
‘‘Request for Extension of Time to File Approved: July 31, 2015. submitting material to the docket, call
Information Returns,’’ or in any other Mark J. Mazur, Cheryl Collins, Program Manager,
manner as may be prescribed by the Assistant Secretary of the Treasury (Tax Docket Operations, telephone (202)
Commissioner; and Policy). 366–9826.
[FR Doc. 2015–19932 Filed 8–12–15; 8:45 am] SUPPLEMENTARY INFORMATION:
(ii) Be filed with the Internal Revenue
BILLING CODE 4830–01–P
Service office designated in the Table of Acronyms
application’s instructions on or before
the due date for filing the information COTP Captain of the Port
DEPARTMENT OF HOMELAND DHS Department of Homeland Security
return. FR Federal Register
SECURITY
(2) Non-automatic extension of time NPRM Notice of Proposed Rulemaking
to file. To satisfy this paragraph (c)(2), Coast Guard A. Regulatory History and Information
a filer or transmitter must—
33 CFR Parts 100 This rulemaking establishes five
(i) Submit a complete application on special local regulations for three
Form 8809, or in any other manner [Docket Number USCG–2015–0705] regattas and two swim events. Each
prescribed by the Commissioner, event and its corresponding regulatory
RIN 1625–AA08
including a detailed explanation of why history are discussed below.
additional time is needed; Special Local Regulations; Marine Smith Point Triathlon (Swim) is a
(ii) File the application with the Events Held in the Sector Long Island reoccurring marine event with
Internal Revenue Service in accordance Sound Captain of the Port Zone regulatory history. A safety zone was
with forms, instructions, or other established for Smith Point Triathlon in
AGENCY: Coast Guard, DHS.
appropriate guidance on or before the 2014 when the Coast Guard issued a
ACTION: Temporary final rule. temporary final rule entitled, ‘‘Safety
due date for filing the information
return (for purposes of paragraph (a)(2) SUMMARY: The Coast Guard is
Zone; Smith Point Triathlon; Narrow
of this section, determined with regard establishing five special local Bay; Mastic Beach, NY.’’ The NPRM in
to the extension of time to file under regulations for five separate marine that rulemaking was published on April,
paragraph (a)(1) of this section); and events within the Coast Guard Sector 25, 2014 in the Federal Register (79 FR
Long Island Sound (LIS) Captain of the 22927).
(iii) Sign the application under Island Beach Two Mile (Swim) is a
penalties of perjury. Port (COTP) Zone. This temporary final
rule is necessary to provide for the recurring marine event with regulatory
(d) Penalties. See sections 6652, 6693, safety of life on navigable waters during history. A safety zone was established
and 6721 through 6724 for failure to these events. Entry into, transit through, for this event on August 9, 2014 via a
comply with information reporting mooring or anchoring within these temporary final rule entitled, ‘‘Special
requirements on information returns regulated areas is prohibited unless Local Regulations and Safety Zones;
described in this section. authorized by COTP Sector Long Island Marine Events in Captain of the Port
Sound. Long Island Sound Zone.’’ This rule was
(e) No effect on time to furnish published on August 12, 2014 in the
statements. An extension of time to file DATES: This rule is effective without
Federal Register (79 FR 46997).
an information return under this section actual notice from August 13, 2015 until Riverside Yacht Club JSA of LIS Opti
does not extend the time for furnishing 4:30 p.m. on August 28, 2015. For the Champs (Regatta) is a new event with no
a statement to the person with respect purposes of enforcement, actual notice regulatory history.
to whom the information is required to will be used from the date the rule was Riverfront Dragon Boat and Asian
be reported. signed, July 29, 2015, until August 13, Festival (Regatta) is a recurring marine
2015. event with regulatory history. A special
(f) Form W–2 filed on expedited basis.
ADDRESSES: Documents mentioned in local regulation was established in 2014
This section does not apply to an
this preamble are part of docket [USCG– for the Riverfront Dragon Boat and
information return on a form in the W–
2015–0705]. To view documents Asian Festival when the Coast Guard
2 series if the procedures authorized in mentioned in this preamble as being enforced 33 CFR 100.100(a)(1.7). This
Rev. Proc. 96–57 (1996–2 CB 389) (or a available in the docket, go to http:// event has been included in this rule due
successor revenue procedure) allow an www.regulations.gov, type the docket to deviation from the location in this
automatic extension of time to file the number in the ‘‘SEARCH’’ box and click cite.
information return. See ‘‘SEARCH.’’ Click on Open Docket War Writers Campaign Kayak for
§ 601.601(d)(2)(ii)(b) of this chapter. Folder on the line associated with this Cause (Regatta) is a new event with no
(g) Effective/applicability date. This rulemaking. You may also visit the regulatory history.
Docket Management Facility in Room The Coast Guard is issuing this
rmajette on DSK2TPTVN1PROD with RULES
section applies to requests for
extensions of time to file information W12–140 on the ground floor of the temporary final rule without prior
returns due after December 31, 2016. Department of Transportation West notice and opportunity to comment
Building, 1200 New Jersey Avenue SE., pursuant to authority under section 4(a)
Washington, DC 20590, between 9 a.m. of the Administrative Procedure Act
and 5 p.m., Monday through Friday, (APA) (5 U.S.C. 553(b)). This provision
except Federal holidays. authorizes an agency to issue a rule
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Document Created: 2018-02-23 10:57:11
Document Modified: 2018-02-23 10:57:11
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Rules and Regulations | |
| Action | Final and temporary regulations. | |
| Dates | Effective date: These regulations are effective on July 1, 2016. | |
| Contact | Jonathan R. Black, (202) 317-6845 (not a toll-free number). | |
| FR Citation | 80 FR 48433 | |
| RIN Number | 1545-BM50 | |
| CFR Associated | Income Taxes and Reporting and Recordkeeping Requirements |
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