80_FR_48628 80 FR 48472 - Extension of Time to File Certain Information Returns

80 FR 48472 - Extension of Time to File Certain Information Returns

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 156 (August 13, 2015)

Page Range48472-48473
FR Document2015-19933

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that will remove the automatic extension of time to file information returns on forms in the W-2 series (except Form W-2G). The temporary regulations will allow only a single 30-day non-automatic extension of time to file these information returns. In addition, the temporary regulations will update the list of information returns subject to the rules regarding extensions of time to file. These proposed regulations incorporate the temporary regulations with respect to extensions of time to file information returns on forms in the W-2 series (except Form W-2G). In addition, these proposed regulations would remove the automatic 30-day extension of time to file all information returns listed in the temporary regulation.

Federal Register, Volume 80 Issue 156 (Thursday, August 13, 2015) 
[Federal Register Volume 80, Number 156 (Thursday, August 13, 2015)]
[Proposed Rules]
[Pages 48472-48473]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-19933]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-132075-14]
RIN 1545-BM49


Extension of Time to File Certain Information Returns

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking.

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SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing temporary regulations that will 
remove the automatic extension of time to file information returns on 
forms in the W-2 series (except Form W-2G). The temporary regulations 
will allow only a single 30-day non-automatic extension of time to file 
these information returns. In addition, the temporary regulations will 
update the list of information returns subject to the rules regarding 
extensions of time to file. These proposed regulations incorporate the 
temporary regulations with respect to extensions of time to file 
information returns on forms in the W-2 series (except Form W-2G). In 
addition, these proposed regulations would remove the automatic 30-day 
extension of time to file all information returns listed in the 
temporary regulation.

DATES: Written or electronic comments and requests for a public hearing 
must be received by November 12, 2015.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-132075-14), Room 
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered between the 
hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-132075-14), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue NW., 
Washington, DC, or sent via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-132075-14).

FOR FURTHER INFORMATION CONTACT: Concerning these proposed regulations, 
Jonathan R. Black, (202) 317-6845; concerning submissions of comments 
and/or requests for a hearing, Regina Johnson (202) 317-6901 (not toll-
free numbers).

SUPPLEMENTARY INFORMATION:

Background and Explanation of Provisions

    Temporary regulations Sec.  1.6081-8T in the Rules and Regulations 
section of this issue of the Federal Register will amend 26 CFR part 1 
by removing the automatic extension of time to file information returns 
on forms in the W-2 series (except Form W-2G), effective for filing 
season 2017. The temporary regulations will allow only a single 30-day 
non-automatic extension of time to file these information returns 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 a Form 8809, ``Application for 
Extension of Time to File Information Returns,'' signed under penalties 
of perjury. The temporary regulations will also add Forms 3921, 3922, 
1094-C, and forms in the 1097 series to the list of information returns 
covered by Sec.  1.6081-8T(a) and clarify that Forms 1095-B and 1095-C, 
but not Form 1095-A, are covered by the rules in Sec.  1.6081-8T(a).
    These proposed regulations would remove the automatic 30-day 
extension of time to file the information returns listed in Sec.  
1.6081-8T(a) and allow only a single non-automatic extension of time to 
file all information returns listed in Sec.  1.6081-8T.
    The IRS anticipates that, as described in the temporary regulations 
with respect to forms in the W-2 series (other than Forms W-2G), under 
the proposed regulations, the IRS will grant the non-automatic 30-day 
extension of time to file information returns listed in Sec.  1.6081-
8(a) 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.
    Treasury and the IRS request comments on the appropriate timing of 
the removal of the automatic 30-day extension of time to file 
information returns covered by these proposed regulations, 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. Although these regulations are proposed to be 
effective for requests for extensions of time to file information 
returns due on or after January 1 of the calendar year immediately 
following the date of publication of a Treasury decision adopting these 
rules as final regulations in the Federal Register, removal of the 
automatic 30-day extension of time to file will not apply to 
information returns (other than forms in the W-2 series except Forms W-
2G) due any earlier than January 1, 2018. Please follow the 
instructions in the ``Comments and Requests for Public Hearing'' 
portion of this preamble.
    The temporary regulations affect taxpayers who are required to file 
information returns on forms in the W-2 series (except Forms W-2G) and 
need an extension of time to file. These proposed regulations also 
affect taxpayers who need an extension of time to file any of the 
information returns listed in Sec.  1.6081-8T(a).
    The substance of the temporary regulations is incorporated in these 
proposed regulations. The preamble to the temporary regulations 
explains these amendments. These proposed regulations would also expand 
the rules in Sec.  1.6081-8T(b) to the other information returns, which 
are listed in Sec.  1.6081-8T(a).

[[Page 48473]]

Proposed Effective/Applicability Date

    The regulations, as proposed, would apply to requests for 
extensions of time to file information returns due on or after January 
1 of the calendar year immediately following the date of publication of 
a Treasury decision adopting these rules as final regulations in the 
Federal Register.

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 also has been determined that section 553(b) of the 
Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to 
these proposed regulations.
    Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it 
is hereby certified that this proposed rule, if adopted, would not have 
a significant economic impact on a substantial number of small 
entities. As stated in this preamble, the proposed regulations would 
remove the automatic 30-day extension of time to file certain 
information returns (Form W-2G, 1042-S, 1094-C, 1095-B, 1095-C, 1097 
series, 1098 series, 1099 series, 3921, 3922, 5498 series, and 8027). 
Under the proposed regulations, filers and transmitters would be 
permitted to request only one 30-day extension of time to file these 
information returns by timely submitting a Form 8809, including an 
explanation of the reasons for requesting the extension and signed 
under penalty of perjury. Although the proposed 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, which takes approximately 20 minutes to 
prepare and submit to the IRS. Pursuant to section 7805(f) of the 
Internal Revenue Code, this notice of proposed rulemaking has been 
submitted to the Chief Counsel for Advocacy of the Small Business 
Administration for comment on its impact on small business.

Comments and Requests for Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any comments that are submitted timely 
to the IRS as prescribed in the preamble under the ADDRESSES heading. 
Treasury and the IRS request comments on all aspects of the proposed 
regulations. All comments submitted will be made available at 
www.regulations.gov or upon request. A public hearing will be scheduled 
if requested in writing by any person that timely submits written 
comments. If a public hearing is scheduled, notice of the date, time, 
and place for the public hearing will be published in the Federal 
Register.

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.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 1 is proposed to be amended as follows:

PART 1--INCOME TAXES

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

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

    Par. 2. Section 1.6081-8 is revised to read as follows:


Sec.  1.6081-8  Extension of time to file certain information returns.

    (a) In general. Except as provided in paragraph (e) of this 
section, a person required to file an information return (the filer) on 
forms in the W-2 series (including Forms W-2, W-2AS, W-2G, W-2GU, and 
W-2VI), 1097 series, 1098 series, 1099 series, or 5498 series, or on 
Forms 1042-S, 1094-C, 1095-B, 1095-C, 3921, 3922, or 8027, or the 
person transmitting the information return for the filer (the 
transmitter), 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 (b) of this section. No additional extension of time to file 
will be allowed pursuant to Sec.  1.6081-1 beyond the 30-day extension 
of time to file provided by this paragraph.
    (b) Requirements. To satisfy this paragraph (b), a filer or 
transmitter must--
    (1) Submit a complete application on Form 8809, ``Application for 
Extension of Time to File Information Returns,'' or in any other manner 
prescribed by the Commissioner, including a detailed explanation of why 
additional time is needed;
    (2) 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; and
    (3) Sign the application under penalties of perjury.
    (c) Penalties. See sections 6652, 6693, and 6721 through 6724 for 
failure to comply with information reporting requirements on 
information returns described in paragraph (a) of this section.
    (d) 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.
    (e) 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.
    (f) Effective/applicability date. This section applies to requests 
for extensions of time to file information returns due on or after 
January 1 of the calendar year immediately following the date of 
publication of a Treasury decision adopting these rules as final 
regulations in the Federal Register.


Sec.  1.6081-8T  [Removed]

    Par. 3. Section 1.6081-8T is removed.

John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2015-19933 Filed 8-12-15; 8:45 am]
 BILLING CODE 4830-01-P

48472 Federal Register / Vol. 80, No. 156 / Thursday, August 13, 2015 / Proposed Rules Rockville, MD 20855, 240–402–5877, temporary regulations will allow only a 1095–A, are covered by the rules in isabel.pocurull@fda.hhs.gov. single 30-day non-automatic extension § 1.6081–8T(a). SUPPLEMENTARY INFORMATION: Under the of time to file these information returns. These proposed regulations would Federal Food, Drug, and Cosmetic Act In addition, the temporary regulations remove the automatic 30-day extension (section 409(b)(5) (21 U.S.C. 348(b)(5)), will update the list of information of time to file the information returns notice is given that a food additive returns subject to the rules regarding listed in § 1.6081–8T(a) and allow only petition (FAP 2291) has been filed by extensions of time to file. These a single non-automatic extension of time Adisseo France S.A.S., Immeuble proposed regulations incorporate the to file all information returns listed in Antony Parc II, 10 Place du Général de temporary regulations with respect to § 1.6081–8T. Gaulle, 92160 Antony, France. The extensions of time to file information The IRS anticipates that, as described petition proposes to amend Title 21 of returns on forms in the W–2 series in the temporary regulations with (except Form W–2G). In addition, these respect to forms in the W–2 series (other the Code of Federal Regulations (CFR) proposed regulations would remove the than Forms W–2G), under the proposed in part 573 Food Additives Permitted in automatic 30-day extension of time to regulations, the IRS will grant the non- Feed and Drinking Water of Animals (21 file all information returns listed in the automatic 30-day extension of time to CFR part 573) to provide for the safe use temporary regulation. file information returns listed in of selenomethionine hydroxy analogue DATES: Written or electronic comments § 1.6081–8(a) only in limited cases as a source of selenium in feed for and requests for a public hearing must where the filer’s or transmitter’s chickens, turkeys, swine, dairy cattle, be received by November 12, 2015. explanation demonstrates that an and beef cattle. The petitioner has ADDRESSES: Send submissions to: extension of time to file is needed as a requested a categorical exclusion from CC:PA:LPD:PR (REG–132075–14), Room result of extraordinary circumstances or preparing an environmental assessment catastrophe, such as a natural disaster or or environmental impact statement 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, fire destroying the books and records a under 21 CFR 25.32(r). filer needs for filing the information Interested persons may submit either Washington, DC 20044. Submissions may be hand-delivered between the returns. electronic or written comments Treasury and the IRS request regarding this request for categorical hours of 8 a.m. and 4 p.m. to comments on the appropriate timing of exclusion to the Division of Dockets CC:PA:LPD:PR (REG–132075–14), the removal of the automatic 30-day Management (see DATES and Courier’s Desk, Internal Revenue extension of time to file information ADDRESSES). It is only necessary to send Service, 1111 Constitution Avenue NW., returns covered by these proposed one set of comments. Identify comments Washington, DC, or sent via the Federal regulations, such as Form 1042–S, with the docket number found in eRulemaking Portal at including whether special transitional brackets in the heading of this www.regulations.gov (IRS REG–132075– considerations should be given for any document. Received comments may be 14). category or categories of forms or filers seen in the Division of Dockets FOR FURTHER INFORMATION CONTACT: relative to other forms or filers. Management between 9 a.m. and 4 p.m., Concerning these proposed regulations, Although these regulations are proposed Monday through Friday, and will be Jonathan R. Black, (202) 317–6845; to be effective for requests for posted to the docket at http:// concerning submissions of comments extensions of time to file information www.regulations.gov. and/or requests for a hearing, Regina returns due on or after January 1 of the Dated: August 7, 2015. Johnson (202) 317–6901 (not toll-free calendar year immediately following the numbers). date of publication of a Treasury Bernadette Dunham, Director, Center for Veterinary Medicine. SUPPLEMENTARY INFORMATION: decision adopting these rules as final regulations in the Federal Register, [FR Doc. 2015–19884 Filed 8–12–15; 8:45 am] Background and Explanation of removal of the automatic 30-day BILLING CODE 4164–01–P Provisions extension of time to file will not apply Temporary regulations § 1.6081–8T in to information returns (other than forms the Rules and Regulations section of this in the W–2 series except Forms W–2G) DEPARTMENT OF THE TREASURY issue of the Federal Register will amend due any earlier than January 1, 2018. 26 CFR part 1 by removing the Please follow the instructions in the Internal Revenue Service automatic extension of time to file ‘‘Comments and Requests for Public information returns on forms in the W– Hearing’’ portion of this preamble. 26 CFR Part 1 2 series (except Form W–2G), effective The temporary regulations affect [REG–132075–14] for filing season 2017. The temporary taxpayers who are required to file regulations will allow only a single 30- information returns on forms in the W– RIN 1545–BM49 day non-automatic extension of time to 2 series (except Forms W–2G) and need file these information returns that the an extension of time to file. These Extension of Time to File Certain IRS may, in its discretion, grant if the proposed regulations also affect Information Returns IRS determines that an extension of time taxpayers who need an extension of AGENCY: Internal Revenue Service (IRS), to file is warranted based on the filer’s time to file any of the information Treasury. or transmitter’s explanation attached to returns listed in § 1.6081–8T(a). ACTION: Notice of proposed rulemaking. a Form 8809, ‘‘Application for The substance of the temporary tkelley on DSK3SPTVN1PROD with PROPOSALS Extension of Time to File Information regulations is incorporated in these SUMMARY: In the Rules and Regulations Returns,’’ signed under penalties of proposed regulations. The preamble to section of this issue of the Federal perjury. The temporary regulations will the temporary regulations explains these Register, the IRS is issuing temporary also add Forms 3921, 3922, 1094–C, and amendments. These proposed regulations that will remove the forms in the 1097 series to the list of regulations would also expand the rules automatic extension of time to file information returns covered by in § 1.6081–8T(b) to the other information returns on forms in the W– § 1.6081–8T(a) and clarify that Forms information returns, which are listed in 2 series (except Form W–2G). The 1095–B and 1095–C, but not Form § 1.6081–8T(a). VerDate Sep<11>2014 16:12 Aug 12, 2015 Jkt 235001 PO 00000 Frm 00004 Fmt 4702 Sfmt 4702 E:\FR\FM\13AUP1.SGM 13AUP1

Federal Register / Vol. 80, No. 156 / Thursday, August 13, 2015 / Proposed Rules 48473 Proposed Effective/Applicability Date and the IRS request comments on all explanation of why additional time is The regulations, as proposed, would aspects of the proposed regulations. All needed; apply to requests for extensions of time comments submitted will be made (2) File the application with the to file information returns due on or available at www.regulations.gov or Internal Revenue Service in accordance after January 1 of the calendar year upon request. A public hearing will be with forms, instructions, or other immediately following the date of scheduled if requested in writing by any appropriate guidance on or before the publication of a Treasury decision person that timely submits written due date for filing the information adopting these rules as final regulations comments. If a public hearing is return; and scheduled, notice of the date, time, and (3) Sign the application under in the Federal Register. place for the public hearing will be penalties of perjury. Special Analyses published in the Federal Register. (c) Penalties. See sections 6652, 6693, Certain IRS regulations, including this and 6721 through 6724 for failure to Drafting Information comply with information reporting one, are exempt from the requirements of Executive Order 12866, as The principal author of these requirements on information returns supplemented and reaffirmed by regulations is Jonathan R. Black of the described in paragraph (a) of this Executive Order 13563. Therefore, a Office of the Associate Chief Counsel section. (Procedure and Administration). (d) No effect on time to furnish regulatory assessment is not required. It statements. An extension of time to file also has been determined that section List of Subjects in 26 CFR Part 1 an information return under this section 553(b) of the Administrative Procedure Income taxes, Reporting and does not extend the time for furnishing Act (5 U.S.C. chapter 5) does not apply recordkeeping requirements. a statement to the person with respect to these proposed regulations. to whom the information is required to Pursuant to the Regulatory Flexibility Proposed Amendments to the be reported. Act (5 U.S.C. chapter 6), it is hereby Regulations (e) Form W–2 filed on expedited basis. certified that this proposed rule, if Accordingly, 26 CFR part 1 is This section does not apply to an adopted, would not have a significant proposed to be amended as follows: information return on a form in the W– economic impact on a substantial 2 series if the procedures authorized in number of small entities. As stated in PART 1—INCOME TAXES Rev. Proc. 96–57 (1996–2 CB 389) (or a this preamble, the proposed regulations successor revenue procedure) allow an would remove the automatic 30-day Paragraph 1. The authority citation automatic extension of time to file the extension of time to file certain for part 1 continues to read as follows: information return. See information returns (Form W–2G, 1042– Authority: 26 U.S.C. 7805 * * * § 601.601(d)(2)(ii)(b) of this chapter. S, 1094–C, 1095–B, 1095–C, 1097 series, (f) Effective/applicability date. This 1098 series, 1099 series, 3921, 3922, Par. 2. Section 1.6081–8 is revised to section applies to requests for 5498 series, and 8027). Under the read as follows: extensions of time to file information proposed regulations, filers and § 1.6081–8 Extension of time to file certain returns due on or after January 1 of the transmitters would be permitted to information returns. calendar year immediately following the request only one 30-day extension of (a) In general. Except as provided in date of publication of a Treasury time to file these information returns by paragraph (e) of this section, a person decision adopting these rules as final timely submitting a Form 8809, required to file an information return regulations in the Federal Register. including an explanation of the reasons for requesting the extension and signed (the filer) on forms in the W–2 series § 1.6081–8T [Removed] under penalty of perjury. Although the (including Forms W–2, W–2AS, W–2G, Par. 3. Section 1.6081–8T is removed. proposed regulation may potentially W–2GU, and W–2VI), 1097 series, 1098 affect a substantial number of small series, 1099 series, or 5498 series, or on John Dalrymple, entities, the economic impact on these Forms 1042–S, 1094–C, 1095–B, 1095– Deputy Commissioner for Services and entities is not expected to be significant C, 3921, 3922, or 8027, or the person Enforcement. because filers who are unable to timely transmitting the information return for [FR Doc. 2015–19933 Filed 8–12–15; 8:45 am] file as a result of extraordinary the filer (the transmitter), may only BILLING CODE 4830–01–P circumstances or catastrophe may request one non-automatic 30-day continue to obtain a 30-day extension extension of time to file the information through the Form 8809 process, which return beyond the due date for filing it. DEPARTMENT OF HEALTH AND takes approximately 20 minutes to To make such a request, the filer or HUMAN SERVICES prepare and submit to the IRS. Pursuant transmitter must submit an application to section 7805(f) of the Internal for an extension of time to file in 42 CFR Part 80 Revenue Code, this notice of proposed accordance with paragraph (b) of this [Docket No. CDC–2015–0062; NIOSH–286] rulemaking has been submitted to the section. No additional extension of time Chief Counsel for Advocacy of the Small to file will be allowed pursuant to RIN 0920–AA55 Business Administration for comment § 1.6081–1 beyond the 30-day extension of time to file provided by this Occupational Safety and Health on its impact on small business. paragraph. Research and Related Activities; Comments and Requests for Public (b) Requirements. To satisfy this Administrative Functions, Practices, tkelley on DSK3SPTVN1PROD with PROPOSALS Hearing paragraph (b), a filer or transmitter and Procedures Before these proposed regulations are must— AGENCY: Centers for Disease Control and adopted as final regulations, (1) Submit a complete application on Prevention, HHS. consideration will be given to any Form 8809, ‘‘Application for Extension ACTION: Notice of proposed rulemaking. comments that are submitted timely to of Time to File Information Returns,’’ or the IRS as prescribed in the preamble in any other manner prescribed by the SUMMARY: The Department of Health and under the ADDRESSES heading. Treasury Commissioner, including a detailed Human Services (HHS) proposes the VerDate Sep<11>2014 16:12 Aug 12, 2015 Jkt 235001 PO 00000 Frm 00005 Fmt 4702 Sfmt 4702 E:\FR\FM\13AUP1.SGM 13AUP1


Document Created: 2018-02-23 10:56:57
Document Modified: 2018-02-23 10:56:57
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionProposed Rules
ActionNotice of proposed rulemaking.
DatesWritten or electronic comments and requests for a public hearing must be received by November 12, 2015.
ContactConcerning these proposed regulations, Jonathan R. Black, (202) 317-6845; concerning submissions of comments and/or requests for a hearing, Regina Johnson (202) 317-6901 (not toll- free numbers).
FR Citation80 FR 48472 
RIN Number1545-BM49
CFR AssociatedIncome Taxes and Reporting and Recordkeeping Requirements
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