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)

Page Range		33467-33470
FR Document		2017-15211
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 Issue 138 (Thursday, July 20, 2017)
[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.

-----------------------------------------------------------------------

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
Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Proposed Rules 33467

Authority: 49 U.S.C. 106(g), 40113, 44701. the requirements of this AD, March 16, 2017 the certification basis of the airplane, and the
(the effective date of AD 2017–02–03) must approval must specifically refer to this AD.
§ 39.13 [Amended] be used. (4) For service information that contains
■ 2. The FAA amends § 39.13 by (2) Where Boeing Alert Service Bulletin steps that are labeled as Required for
removing Airworthiness Directive (AD) 767–38A0073, R3, uses the phrase ‘‘after the Compliance (RC), the provisions of
2017–02–03, Amendment 39–18782 (82 Revision 2 date of this service bulletin,’’ for paragraphs (k)(4)(i) and (k)(4)(ii) of this AD
purposes of determining compliance with the apply.
FR 10541, February 14, 2017), and requirements of this AD, March 16, 2017 (the (i) The steps labeled as RC, including
adding the following new AD: effective date of AD 2017–02–03) must be substeps under an RC step and any figures
The Boeing Company: Docket No. FAA– used. identified in an RC step, must be done to
2017–0698; Directorate Identifier 2017– (3) Where Boeing Alert Service Bulletin comply with the AD. If a step or substep is
NM–047–AD. 767–38A0073, R3, specifies a compliance labeled ‘‘RC Exempt,’’ then the RC
time ‘‘after the Revision 3 date of this service requirement is removed from that step or
(a) Comments Due Date bulletin,’’ for purposes of determining substep. An AMOC is required for any
The FAA must receive comments on this compliance with the requirements of this AD, deviations to RC steps, including substeps
AD action by September 5, 2017. the phrase ‘‘after the effective date of this and identified figures.
AD’’ must be used. (ii) Steps not labeled as RC may be
(b) Affected ADs
deviated from using accepted methods in
This AD replaces AD 2017–02–03, (i) Credit for Previous Actions
accordance with the operator’s maintenance
Amendment 39–18782 (82 FR 10541, (1) For airplanes in Groups 4 through 8, 10, or inspection program without obtaining
February 14, 2017) (‘‘AD 2017–02–03’’). 12, and 13, as identified in Boeing Alert approval of an AMOC, provided the RC steps,
Service Bulletin 767–38A0073, R3: This including substeps and identified figures, can
(c) Applicability
paragraph provides credit for the actions still be done as specified, and the airplane
This AD applies to The Boeing Company specified in paragraph (g) of this AD, if those can be put back in an airworthy condition.
Model 767–200, –300, and –400ER series actions were performed before the effective
airplanes, certificated in any category, as date of this AD using Boeing Alert Service (l) Related Information
identified in Boeing Alert Service Bulletin Bulletin 767–38A0073, dated November 12, (1) For more information about this AD,
767–38A0073, Revision 3, dated September 2013; Boeing Service Bulletin 767–38A0073, contact Stanley Chen, Aerospace Engineer,
8, 2016 (‘‘Boeing Alert Service Bulletin 767– Revision 1, dated November 5, 2014; or Cabin Safety and Environmental Systems
38A0073, R3’’). Boeing Alert Service Bulletin 767–38A0073, Branch, ANM–150S, FAA, Seattle ACO, 1601
(d) Subject Revision 2, dated August 10, 2015. Lind Avenue SW., Renton, WA 98057–3356;
(2) For airplanes in Groups 1 through 3, phone: 425–917–6585; fax: 425–917–6590;
Air Transport Association (ATA) of and Group 9, Configuration 2, as identified email: stanley.chen@faa.gov.
America Code 38, Water/waste. in Boeing Alert Service Bulletin 767– (2) For service information identified in
(e) Unsafe Condition 38A0073, R3: This paragraph provides credit this AD, contact Boeing Commercial
for the actions specified in paragraph (g) of Airplanes, Attention: Contractual & Data
This AD was prompted by a report of a this AD, if those actions were performed Services (C&DS), 2600 Westminster Blvd.,
malfunction of the engine indication and before the effective date of this AD using MC 110–SK57, Seal Beach, CA 90740–5600;
crew alerting system (EICAS) during flight. Boeing Alert Service Bulletin 767–38A0073, telephone 562–797–1717; Internet https://
We are issuing this AD to prevent an Revision 2, dated August 10, 2015. www.myboeingfleet.com. You may view this
uncontrolled water leak from a defective referenced service information at the FAA,
potable water system coupling, which could (j) Parts Installation Prohibition
Transport Airplane Directorate, 1601 Lind
cause the main equipment center (MEC) line As of the effective date of this AD, no Avenue SW., Renton, WA. For information
replaceable units (LRUs) to become wet, person may install any plastic potable water on the availability of this material at the
resulting in an electrical short and potential coupling having part number (P/N) CA620 FAA, call 425–227–1221.
loss of several functions essential for safe series or P/N CA625 series on any airplane.
flight. Issued in Renton, Washington, on July 12,
(k) Alternative Methods of Compliance 2017.
(f) Compliance (AMOCs) Dionne Palermo,
Comply with this AD within the (1) The Manager, Seattle Aircraft Acting Manager, Transport Airplane
compliance times specified, unless already Certification Office (ACO), FAA, has the Directorate, Aircraft Certification Service.
done. authority to approve AMOCs for this AD, if [FR Doc. 2017–15120 Filed 7–19–17; 8:45 am]
(g) Inspection of Couplings and Installation requested using the procedures found in 14
BILLING CODE 4910–13–P
of Spray Shrouds CFR 39.19. In accordance with 14 CFR 39.19,
send your request to your principal inspector
Except as required by paragraph (h) of this or local Flight Standards District Office, as
AD: At the applicable times specified in appropriate. If sending information directly DEPARTMENT OF THE TREASURY
paragraph 1.E., ‘‘Compliance,’’ of Boeing to the manager of the ACO, send it to the
Alert Service Bulletin 767–38A0073, R3, do attention of the person identified in Internal Revenue Service
all applicable actions identified as ‘‘RC’’ paragraph (l)(1) of this AD. Information may
(required for compliance) in, and in be emailed to: 9-ANM-Seattle-ACO-AMOC-
accordance with, the Accomplishment 26 CFR Parts 1 and 31
Requests@faa.gov.
Instructions of Boeing Alert Service Bulletin (2) Before using any approved AMOC, [REG–128483–15]
767–38A0073, R3. notify your appropriate principal inspector,
Note 1 to paragraph (g) of this AD: or lacking a principal inspector, the manager RIN 1545–BN12
Operators can take optional protective of the local flight standards district office/
measures to cover or shield their equipment Return Due Date and Extended Due
asabaliauskas on DSKBBXCHB2PROD with PROPOSALS

certificate holding district office.
against water spray when performing the (3) An AMOC that provides an acceptable Date Changes
Potable Water System Leakage Test, as level of safety may be used for any repair,
specified in Boeing Alert Service Bulletin AGENCY: Internal Revenue Service (IRS),
modification, or alteration required by this
767–38A0073, R3. AD if it is approved by the Boeing Treasury.
Commercial Airplanes Organization ACTION: Notice of proposed rulemaking
(h) Exceptions to the Service Information Designation Authorization (ODA) that has by cross-reference to temporary
(1) Where Boeing Alert Service Bulletin been authorized by the Manager, Seattle regulations.
767–38A0073, R3, uses the phrase ‘‘after the ACO, to make those findings. To be
original issue date of this service bulletin,’’ approved, the repair method, modification SUMMARY: In the Rules and Regulations
for purposes of determining compliance with deviation, or alteration deviation must meet section of this issue of the Federal

VerDate Sep<11>2014 16:37 Jul 19, 2017 Jkt 241001 PO 00000 Frm 00013 Fmt 4702 Sfmt 4702 E:\FR\FM\20JYP1.SGM 20JYP1
Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Proposed Rules 33469

■ Par. 5. Revise § 1.6032–1 to read as this section are applicable for returns redesignated paragraph (g), and add
follows: filed on or after the date a Treasury paragraphs (e) and (f) to § 1.6081–3 to
Decision incorporating these read as follows:
§ 1.6032–1 Returns of banks with respect amendments as final regulations is
to common trust funds. § 1.6081–3 Automatic extension of time for
published in the Federal Register.
(a) [The text of proposed § 1.6032–1(a) filing corporation income tax returns.
■ Par. 9. Revise paragraphs (a) and
is the same as the text of § 1.6032–1T(a) (d)(1) and (2) and add paragraph (g) to (a) [The text of the introductory text
published elsewhere in this issue of the § 1.6072–2 to read as follows: of proposed § 1.6081–3(a) is the same as
Federal Register]. the text of the introductory text of
(b) The requirements of paragraph (a) § 1.6072–2 Time for filing returns of § 1.6081–3T(a) published elsewhere in
of this section are applicable for returns corporations. this issue of the Federal Register].
filed on or after the date a Treasury (a) [The text of proposed § 1.6072–2(a) * * * * *
Decision incorporating these is the same as the text of § 1.6072–2T(a) (e) and (f) [The text of proposed
amendments as final regulations is published elsewhere in this issue of the § 1.6081–3(e) and (f) is the same as the
published in the Federal Register. Federal Register]. text of § 1.6081–3T(e) and (f) published
■ Par. 6. Revise paragraphs (e) and (k) * * * * * elsewhere in this issue of the Federal
of § 1.6033–2 to read as follows: (d) * * * Register].
(1) and (2) [The text of proposed (g) Applicability date. The
§ 1.6033–2 Returns by exempt
organizations (taxable years beginning after § 1.6072–2(d)(1) and (2) is the same as requirements of paragraphs (a), (e), and
December 31, 1969) and returns by certain the text of § 1.6072–2T(d)(1) and (2) (f) of this section are applicable for
nonexempt organizations (taxable years published elsewhere in this issue of the returns filed on or after the date a
beginning after December 31, 1980). Federal Register]. Treasury Decision incorporating these
* * * * * * * * * * amendments as final regulations is
(e) [The text of proposed § 1.6033–2(e) (g) Applicability date. The published in the Federal Register.
requirements of paragraphs (a) and ■ Par. 13. Revise paragraphs (a)(1) and
is the same as the text of § 1.6033–2T(e)
published elsewhere in this issue of the (d)(1) and (2) of this section are (f) of § 1.6081–5 to read as follows:
Federal Register]. applicable for returns filed on or after § 1.6081–5 Extensions of time in the case
* * * * * the date a Treasury Decision of certain partnerships, corporations and
(k) Applicability date. The incorporating these amendments as final U.S. citizens and residents.
requirements of paragraph (e) of this regulations is published in the Federal (a) * * *
section are applicable for returns filed Register. (1) [The text of proposed § 1.6081–
on or after the date a Treasury Decision ■ Par. 10. Revise paragraphs (a) and (c) 5(a)(1) is the same as the text of
incorporating these amendments as final of § 1.6081–1 to read as follows: § 1.6081–5T(a)(1) published elsewhere
regulations is published in the Federal § 1.6081–1 Extension of time for filing in this issue of the Federal Register].
Register. returns. * * * * *
■ Par. 7. Revise paragraph (a)(3)(ii) and (f) Applicability date. The
(a) [The text of proposed § 1.6081–1(a)
add paragraph (d) to § 1.6041–2 to read is the same as the text of § 1.6081–1T(a) requirements of paragraph (a)(1) of this
as follows: published elsewhere in this issue of the section are applicable for returns filed
Federal Register]. on or after the date a Treasury Decision
§ 1.6041–2 Return of information as to
incorporating these amendments as final
payments to employees. * * * * *
regulations is published in the Federal
(a) * * * (c) Applicability dates. The
Register.
(3) * * * requirements of paragraph (a) of this
■ Par. 14. Revise paragraphs (a)(1) and
(ii) [The text of proposed § 1.6041– section are applicable for returns filed
(g) of § 1.6081–6 to read as follows:
2(a)(3)(ii) is the same as the text of on or after the date a Treasury Decision
§ 1.6041–2T(a)(3)(ii) published incorporating these amendments as final § 1.6081–6 Automatic extension of time to
elsewhere in this issue of the Federal regulations is published in the Federal file estate or trust income tax return.
Register]. Register. (a) * * * (1) [The text of proposed
* * * * * ■ Par. 11. Revise paragraphs (a)(1) and § 1.6081–6(a)(1) is the same as the text
(d) Applicability date. The (h) of § 1.6081–2 to read as follows: of § 1.6081–6T(a)(1) published
requirements of paragraph (a)(3)(ii) of elsewhere in this issue of the Federal
§ 1.6081–2 Automatic extension of time to
this section are applicable for returns file certain returns filed by partnerships. Register].
filed on or after the date a Treasury (a) * * * (1) [The text of proposed * * * * *
Decision incorporating these § 1.6081–2(a)(1) is the same as the text (g) Applicability date. The
amendments as final regulations is of § 1.6081–2T(a)(1) published requirements of paragraph (a)(1) of this
published in the Federal Register. elsewhere in this issue of the Federal section are applicable for returns filed
■ Par. 8. Revise § 1.6041–6 to read as
Register]. on or after the date a Treasury Decision
follows: incorporating these amendments as final
* * * * * regulations is published in the Federal
(h) Applicability date. The
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§ 1.6041–6 Returns made on Forms 1096 Register.
and 1099 under section 6041; contents and requirements of paragraph (a)(1) of this ■ Par. 15. Revise the section heading
time and place for filing. section are applicable for returns filed and paragraphs (a), (b)(1) and (3), and
(a) and (b) [The text of proposed on or after the date a Treasury Decision (c) through (f) of § 1.6081–9 to read as
§ 1.6041–6(a) and (b) is the same as the incorporating these amendments as final follows:
text of § 1.6041–6T(a) and (b) published regulations is published in the Federal
elsewhere in this issue of the Federal Register. § 1.6081–9 Automatic extension of time to
Register]. ■ Par. 12. Revise the introductory text file exempt or political organization returns.
(c) Applicability date. The of paragraph (a), redesignate paragraph (a) [The text of proposed § 1.6081–9(a)
requirements of paragraphs (a) and (b) of (e) as paragraph (g), revise newly is the same as the text of § 1.6081–9T(a)

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33470 Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Proposed Rules

published elsewhere in this issue of the DEPARTMENT OF DEFENSE not submit information that you
Federal Register]. consider to be CBI, or otherwise
Department of the Army, Corps of protected, through regulations.gov or
(b) * * *
Engineers email. The regulations.gov Web site is
(1) [The text of proposed § 1.6081– an anonymous access system, which
9(b)(1) is the same as the text of 32 CFR Part 644 means we will not know your identity
§ 1.6081–9T(b)(1) published elsewhere or contact information unless you
in this issue of the Federal Register]. 33 CFR Chapter II provide it in the body of your comment.
* * * * * If you send an email directly to the
36 CFR Parts 312, 327, 328, 330, and Corps without going through
(3) [The text of proposed § 1.6081–
331 regulations.gov, your email address will
9(b)(3) is the same as the text of
be automatically captured and included
§ 1.6081–9T(b)(3) published elsewhere [COE–2017–0004]
as part of the comment that is placed in
in this issue of the Federal Register].
United States Army, Corps of the public docket and made available on
* * * * * the Internet. If you submit an electronic
Engineers; Subgroup to the DoD
(c) through (e) [The text of proposed Regulatory Reform Task Force, Review comment, we recommend that you
§ 1.6081–9(c) through (e) is the same as of Existing Rules include your name and other contact
the text of § 1.6081–9T(c) through (e) information in the body of your
published elsewhere in this issue of the AGENCY: U.S. Army Corps of Engineers, comment and also include your contact
Federal Register]. DoD. information with any disk or CD–ROM
ACTION: Request for comment. you submit. If we cannot read your
(f) Applicability date. The comment because of technical
requirements of paragraphs (a), (b)(1) SUMMARY: In accordance with Executive difficulties and cannot contact you for
and (3), and (c) through (e) of this Order 13777, ‘‘Enforcing the Regulatory clarification, we may not be able to
section are applicable for returns filed Reform Agenda,’’ the United States consider your comment. Electronic
on or after the date a Treasury Decision Army, Corps of Engineers Subgroup to comments should avoid the use of any
incorporating these amendments as final the DoD Regulatory Reform Task Force special characters, any form of
regulations is published in the Federal is seeking input on its existing encryption, and be free of any defects or
Register. regulations that may be appropriate for viruses.
repeal, replacement, or modification. Docket: For access to the docket to
PART 31—EMPLOYMENT TAXES AND See the SUPPLEMENTARY INFORMATION read background documents or
COLLECTION OF INCOME TAX AT THE section below for additional guidance. comments received, go to
SOURCE DATES: Interested parties should submit www.regulations.gov. All documents in
written comments to the address shown the docket are listed. Although listed in
■ Par. 16. The authority citation for part below on or before September 18, 2017, the index, some information is not
31 continues to read in part as follows: to be considered. publicly available, such as CBI or other
Authority: 26 U.S.C. 7805 * * * ADDRESSES: You may send comments, information whose disclosure is
identified by docket number COE– restricted by statute. Certain other
■ Par. 17. Revise paragraph (a)(3) and 2017–0004, by any of the following material, such as copyrighted material,
add paragraph (g) to § 31.6071(a)–1 to methods: is not placed on the Internet and will be
read as follows: • Federal eRulemaking Portal: http:// publicly available only in hard copy
www.regulations.gov. Docket number form.
§ 31.6071(a)–1 Time for filing returns and
other documents.
COE–2017–0004. Follow the FOR FURTHER INFORMATION CONTACT: Ms.
instructions for sending comments. Mary Coulombe, 202–761–1228,
(a) * * * • Email: CorpsRegulatoryReview@ mary.j.coulombe@usace.army.mil.
(3) [The text of proposed § 31.6071(a)– usace.army.mil and include docket SUPPLEMENTARY INFORMATION: On
1(a)(3) is the same as the text of number COE–2017–0004 in the subject February 24, 2017, the President signed
§ 31.6071(a)–1T(a)(3) published line of the message. Executive Order (E.O.) 13777,
elsewhere in this issue of the Federal • Mail: Headquarters, U.S. Army ‘‘Enforcing the Regulatory Reform
Register] Corps of Engineers, Attn: CECW–CO–N Agenda,’’ which established a Federal
(Ms. Mary Coulombe), 441 G Street policy ‘‘to alleviate unnecessary
* * * * * NW., Washington, DC 20314–1000. regulatory burdens’’ on the American
(g) Applicability date. The • Hand Delivery/Courier: Due to people.
requirements of paragraph (a)(3) of this security requirements, we cannot Section 3(a) of the E.O. directs Federal
section are applicable for returns filed receive comments by hand delivery or agencies to establish a Regulatory
on or after the date a Treasury Decision courier. Reform Task Force (Task Force). One of
incorporating these amendments as final Instructions: Direct your comments to the duties of the Task Force is to
regulations is published in the Federal docket number COE–2017–0004. All evaluate existing regulations and ‘‘make
comments received will be included in recommendations to the agency head
asabaliauskas on DSKBBXCHB2PROD with PROPOSALS

Register.
the public docket without change and regarding their repeal, replacement, or
Kirsten Wielobob, may be made available on-line at http:// modification.’’ The E.O. further asks
Deputy Commissioner for Services and www.regulations.gov, including any that each Task Force ‘‘attempt to
Enforcement. personal information provided, unless identify regulations that:
[FR Doc. 2017–15211 Filed 7–18–17; 4:15 pm] the commenter indicates that the (i) Eliminate jobs, or inhibit job
BILLING CODE 4830–01–P comment includes information claimed creation; (ii) are outdated, unnecessary,
to be Confidential Business Information or ineffective; (iii) impose costs that
(CBI) or other information whose exceed benefits; (iv) create a serious
disclosure is restricted by statute. Do inconsistency or otherwise interfere

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Document Created: 2017-07-20 06:57:54
Document Modified: 2017-07-20 06:57:54
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		Proposed Rules
Action		Notice of proposed rulemaking by cross-reference to temporary regulations.
Dates		Written or electronic comments and requests for a public hearing must be received by October 18, 2017.
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).
FR Citation		82 FR 33467
RIN Number		1545-BN12
CFR Citation		26 CFR 1 26 CFR 31
CFR Associated		Income Taxes; Reporting and Recordkeeping Requirements; Employment Taxes; Penalties; Pensions; Railroad Retirement; Social Security and Unemployment Compensation
82 FR 33467 - Return Due Date and Extended Due Date Changes

DEPARTMENT OF THE TREASURYInternal Revenue Service

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

DEPARTMENT OF THE TREASURY
Internal Revenue Service
