82 FR 33467 - Return Due Date and Extended Due Date Changes

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 138 (July 20, 2017)

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that update the due dates and extensions of time to file certain tax returns and information returns. The text of those regulations also serves as the text of these proposed regulations.

[Federal Register Volume 82, Number 138 (Thursday, July 20, 2017)]
[Proposed Rules]
[Pages 33467-33470]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-15211]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 31

[REG-128483-15]
RIN 1545-BN12


Return Due Date and Extended Due Date Changes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

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SUMMARY: In the Rules and Regulations section of this issue of the 
Federal

[[Page 33468]]

Register, the IRS is issuing temporary regulations that update the due 
dates and extensions of time to file certain tax returns and 
information returns. The text of those regulations also serves as the 
text of these proposed regulations.

DATES: Written or electronic comments and requests for a public hearing 
must be received by October 18, 2017.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-128483-15), 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-128483-15), 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-128483-15).

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 in the Rules and Regulations section of this 
issue of the Federal Register amend 26 CFR parts 1 and 31. The 
temporary regulations update the due dates for the income tax returns 
of corporations and partnerships to reflect section 2006(a) of the 
Surface Transportation and Veterans Health Care Choice Improvement Act 
of 2015 (the Surface Transportation Act), Public Law 114-41, 129 Stat. 
443 (2015), which amended section 6072 of the Internal Revenue Code. 
Additionally, the temporary regulations change the duration of 
automatic extensions of time to file certain tax returns and 
information returns. The temporary regulations also update the 
information return due dates to reflect section 201 of the Protecting 
Americans from Tax Hikes Act of 2015 (PATH Act), Public Law 114-113, 
Div. Q, 129 Stat. 2242 (2015). The text of those temporary regulations 
also serves as the text of these proposed regulations, except that the 
proposed regulations are proposed to be applicable for returns filed on 
or after the date a Treasury Decision incorporating them as final 
regulations is published in the Federal Register. The preamble to the 
temporary regulations explains the temporary regulations and these 
proposed regulations.

Special Analysis

    Certain IRS regulations, including these, are exempt from the 
requirements of Executive Order 12866, as supplemented and reaffirmed 
by Executive Order 13563. Therefore, a regulatory assessment is not 
required. These regulations do not impose a collection of information 
on small entities, therefore the Regulatory Flexibility Act (5 U.S.C. 
chapter 6) does not apply. 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 Internal Revenue Code, these 
proposed regulations have been submitted to the Chief Counsel for 
Advocacy of the Small Business Administration for comment on the impact 
on small businesses.

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

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.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR parts 1 and 31 are proposed to be 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 paragraph (b)(2)(v)(C) and add paragraph (g) to 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) [The text of proposed Sec.  1.1446-3(b)(2)(v)(C) is the same as 
the text of Sec.  1.1446-3T(b)(2)(v)(C) published elsewhere in this 
issue of the Federal Register].
* * * * *
    (g) Applicability date. The requirements of paragraph (b)(2)(v)(C) 
of this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 3. 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) [The text of proposed Sec.  1.6012-6(a)(1) is the 
same as the text of Sec.  1.6012-6T(a)(1) published elsewhere in this 
issue of the Federal Register].
* * * * *
    (c) Applicability date. The requirements of paragraph (a)(1) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 4. 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) [The text of proposed Sec.  1.6031(a)-1(e)(2) is the same as 
the text of Sec.  1.6031(a)-1T(e)(2) published elsewhere in this issue 
of the Federal Register].
* * * * *
    (f) Applicability date. The requirements of paragraph (e)(2) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.

[[Page 33469]]

0
Par. 5. Revise Sec.  1.6032-1 to read as follows:


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

    (a) [The text of proposed Sec.  1.6032-1(a) is the same as the text 
of Sec.  1.6032-1T(a) published elsewhere in this issue of the Federal 
Register].
    (b) The requirements of paragraph (a) of this section are 
applicable for returns filed on or after the date a Treasury Decision 
incorporating these amendments as final regulations is published in the 
Federal Register.
0
Par. 6. 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) [The text of proposed Sec.  1.6033-2(e) is the same as the text 
of Sec.  1.6033-2T(e) published elsewhere in this issue of the Federal 
Register].
* * * * *
    (k) Applicability date. The requirements of paragraph (e) of this 
section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 7. 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) [The text of proposed Sec.  1.6041-2(a)(3)(ii) is the same as 
the text of Sec.  1.6041-2T(a)(3)(ii) published elsewhere in this issue 
of the Federal Register].
* * * * *
    (d) Applicability date. The requirements of paragraph (a)(3)(ii) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 8. 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) and (b) [The text of proposed Sec.  1.6041-6(a) and (b) is the 
same as the text of Sec.  1.6041-6T(a) and (b) published elsewhere in 
this issue of the Federal Register].
    (c) Applicability date. The requirements of paragraphs (a) and (b) 
of this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 9. 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) [The text of proposed Sec.  1.6072-2(a) is the same as the text 
of Sec.  1.6072-2T(a) published elsewhere in this issue of the Federal 
Register].
* * * * *
    (d) * * *
    (1) and (2) [The text of proposed Sec.  1.6072-2(d)(1) and (2) is 
the same as the text of Sec.  1.6072-2T(d)(1) and (2) published 
elsewhere in this issue of the Federal Register].
* * * * *
    (g) Applicability date. The requirements of paragraphs (a) and 
(d)(1) and (2) of this section are applicable for returns filed on or 
after the date a Treasury Decision incorporating these amendments as 
final regulations is published in the Federal Register.
0
Par. 10. 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) [The text of proposed Sec.  1.6081-1(a) is the same as the text 
of Sec.  1.6081-1T(a) published elsewhere in this issue of the Federal 
Register].
* * * * *
    (c) Applicability dates. The requirements of paragraph (a) of this 
section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 11. Revise paragraphs (a)(1) 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) * * * (1) [The text of proposed Sec.  1.6081-2(a)(1) is the 
same as the text of Sec.  1.6081-2T(a)(1) published elsewhere in this 
issue of the Federal Register].
* * * * *
    (h) Applicability date. The requirements of paragraph (a)(1) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 12. Revise the introductory text of paragraph (a), redesignate 
paragraph (e) as paragraph (g), revise newly redesignated paragraph 
(g), and add paragraphs (e) and (f) to Sec.  1.6081-3 to read as 
follows:


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

    (a) [The text of the introductory text of proposed Sec.  1.6081-
3(a) is the same as the text of the introductory text of Sec.  1.6081-
3T(a) published elsewhere in this issue of the Federal Register].
* * * * *
    (e) and (f) [The text of proposed Sec.  1.6081-3(e) and (f) is the 
same as the text of Sec.  1.6081-3T(e) and (f) published elsewhere in 
this issue of the Federal Register].
    (g) Applicability date. The requirements of paragraphs (a), (e), 
and (f) of this section are applicable for returns filed on or after 
the date a Treasury Decision incorporating these amendments as final 
regulations is published in the Federal Register.
0
Par. 13. 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) [The text of proposed Sec.  1.6081-5(a)(1) is the same as the 
text of Sec.  1.6081-5T(a)(1) published elsewhere in this issue of the 
Federal Register].
* * * * *
    (f) Applicability date. The requirements of paragraph (a)(1) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 14. 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) [The text of proposed Sec.  1.6081-6(a)(1) is the 
same as the text of Sec.  1.6081-6T(a)(1) published elsewhere in this 
issue of the Federal Register].
* * * * *
    (g) Applicability date. The requirements of paragraph (a)(1) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 15. Revise the section heading and 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) [The text of proposed Sec.  1.6081-9(a) is the same as the text 
of Sec.  1.6081-9T(a)

[[Page 33470]]

published elsewhere in this issue of the Federal Register].
    (b) * * *
    (1) [The text of proposed Sec.  1.6081-9(b)(1) is the same as the 
text of Sec.  1.6081-9T(b)(1) published elsewhere in this issue of the 
Federal Register].
* * * * *
    (3) [The text of proposed Sec.  1.6081-9(b)(3) is the same as the 
text of Sec.  1.6081-9T(b)(3) published elsewhere in this issue of the 
Federal Register].
* * * * *
    (c) through (e) [The text of proposed Sec.  1.6081-9(c) through (e) 
is the same as the text of Sec.  1.6081-9T(c) through (e) published 
elsewhere in this issue of the Federal Register].
    (f) Applicability date. The requirements of paragraphs (a), (b)(1) 
and (3), and (c) through (e) of this section are applicable for returns 
filed on or after the date a Treasury Decision incorporating these 
amendments as final regulations is published in the Federal Register.

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

0
Par. 16. The authority citation for part 31 continues to read in part 
as follows:

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

0
Par. 17. 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) [The text of proposed Sec.  31.6071(a)-1(a)(3) is the same as 
the text of Sec.  31.6071(a)-1T(a)(3) published elsewhere in this issue 
of the Federal Register]
* * * * *
    (g) Applicability date. The requirements of paragraph (a)(3) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.

Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2017-15211 Filed 7-18-17; 4:15 pm]
 BILLING CODE 4830-01-P