Section 330 of title 31 of the United States Code authorizes the Secretary of the Treasury to regulate the practice of representatives before the Treasury Department. Pursuant to 31 U.S.C. 330, the Secretary has published regulations governing practice before the IRS in 31 CFR part 10 and reprinted the regulations as Treasury Department Circular No. 230 (Circular 230).

Section 10.4(a) of Circular 230 authorizes the IRS to grant status as enrolled agents to individuals who demonstrate special competence in tax matters by passing a written examination (the EA-SEE) administered by, or under the oversight of, the IRS and who have not engaged in any conduct that would justify suspension or disbarment under Circular 230. There were a total of 51,755 active enrolled agents as of September 1, 2016.

Beginning in 2006, the IRS engaged the services of a third-party contractor to develop and administer the EA-SEE. The EA-SEE is composed of three parts, which are offered in a testing period that begins each May 1 and ends the last day of the following February. The EA-SEE is not available in March and April, during which period it is updated to reflect recent changes in the relevant law. More information on the EA-SEE, including content, scoring, and how to register, can be found on the IRS Web site at www.irs.gov/tax-professionals/enrolled-agents. The IRS Return Preparer Office (RPO) oversees the administration of the EA-SEE.

The Independent Offices Appropriations Act of 1952 (IOAA) (31 U.S.C. 9701) authorizes each agency to promulgate regulations establishing the charge for services provided by the agency (user fees). The IOAA provides that these user fee regulations are subject to policies prescribed by the President and shall be as uniform as practicable. Those policies are currently set forth in the Office of Management and Budget (OMB) Circular A–25 (OMB Circular), 58 FR 38142 (July 15, 1993).

The IOAA states that the services provided by an agency should be self-sustaining to the extent possible. 31 U.S.C. 9701(a). The OMB Circular states that agencies that provide services that confer special benefits on identifiable recipients beyond those accruing to the general public are to establish user fees that recover the full cost of providing those services. The OMB Circular requires that agencies identify all services that confer special benefits and determine whether user fees should be assessed for those services.

Agencies are to review user fees biennially and update them as necessary to reflect changes in the cost of providing the underlying services. During this biennial review, an agency must calculate the full cost of providing each service, taking into account all direct and indirect costs to any part of the U.S. government. The full cost of providing a service includes, but is not limited to, salaries, retirement benefits, rents, utilities, travel, and management costs, as well as an appropriate allocation of overhead and other support costs associated with providing the service.

An agency should set the user fee at an amount that recovers the full cost of providing the service unless the agency requests, and OMB grants, an exception to the full-cost requirement. OMB may grant exceptions only where the cost of collecting the fees would represent an unduly large part of the fee for the activity, or where any other condition exists that, in the opinion of the agency head, justifies an exception. When OMB grants an exception, the agency does not collect the full cost of providing the service that confers a special benefit on identifiable recipients rather than the public at large, and the agency therefore must fund the remaining cost of providing the service from other available funding sources. When OMB grants an exception, the agency, and by extension all taxpayers, subsidizes the cost of the service to the recipients who should otherwise be required to pay the full cost of providing the service as the IOAA and the OMB Circular direct.

As discussed earlier, Circular 230 section 10.4(a) provides that the IRS will grant enrolled agent status to an applicant if the applicant, among other things, demonstrates special competence in tax matters by written examination. The EA-SEE is the written examination that tests special competence in tax matters for purposes of that provision, and an applicant must pass all three parts of the EA-SEE to be granted enrolled agent status through written examination. The IRS confers a benefit on individuals who take the EA-SEE beyond those that accrue to the general public by providing them with an opportunity to demonstrate special competence in tax matters by passing a written examination and therefore satisfying one of the requirements for becoming an enrolled agent under Circular 230 section 10.4(a). Because the opportunity to take the EA-SEE is a special benefit, the IRS charges a user fee to take the examination.

Pursuant to the guidelines in the OMB Circular, the IRS has calculated its cost of providing examination services under the enrolled agent program. The user fee is implemented under the authority of the IOAA and the OMB Circular and recovers the full cost of overseeing the program. The user fee was $11 to take each part of the EA-SEE and was set in 2006. The IRS does not intend to subsidize any of the cost of making the EA-SEE available to examinees and is not applying for an exception to the full-cost requirement from OMB. As a result, this regulation increases the user fee to the full cost to the IRS for overseeing the EA-SEE program, $81 per part, effective for examinees who register on or after March 1, 2018, to take the EA-SEE. The contractor who administers the EA-SEE also charges individuals taking the EA-SEE an additional fee for its services. For the May 2016 to February 2017 testing period, the contractor’s fee was $98 for each part of the EA-SEE. For the May 2017 to February 2019 testing periods, the contractor’s fee is $100.94. For the May 2019 to February 2020 testing period, the contractor’s fee will be $103.97. The contract was subject to public procurement procedures, and there were no tenders that were more competitive.

Paragraph 1. The authority citation for part 300 continues to read as follows:

Authority: 31 U.S.C. 9701.

Par. 2. Section 300.4 is amended by revising paragraphs (b) and (d) to read as follows:

* * * * *

(b) Fee. The fee for taking the enrolled agent special enrollment examination is $81 per part, which is the cost to the government for overseeing the development and administration of the examination and does not include any fees charged by the administrator of the examination.

* * * * *

(d) Applicability date. This section applies to registrations that occur on or after March 1, 2018, for the enrolled agent special enrollment examination. Section 300.4 (as contained in 26 CFR part 300, revised April 2017) applies to registrations that occur before March 1, 2018.

Approved: June 27, 2017.

These temporary regulations amend § 1.6072–2 to account for the due dates for the income tax returns of C corporations specified by section 2006(a) of the Surface Transportation Act. Under § 1.6072–2T, except in the case of a C corporation that has a taxable year that ends on June 30, the last date for filing the income tax return of a C corporation is the fifteenth day of the fourth month following the close of the taxable year.

Additionally, § 1.6081–3T conforms to amended section 6081(b) by providing a seven-month automatic extension of time to file the income tax return of any C corporation with a taxable year that ends on June 30 and before January 1, 2026. Prior to the Surface Transportation Act and these temporary regulations, § 1.6081–3 relied on the Secretary’s authority under section 6081(a) to provide for a six-month automatic extension of time to file for all corporations, despite section 6081(b) only requiring an automatic three-month extension. Similarly, these temporary regulations provide a six-month automatic extension of time to file a return for all corporations, except for C corporations that have a tax year that ends on June 30 and before January 1, 2026.

As a matter of administrative necessity, the return for a short period (within the meaning of section 443) that ends on any day in June is treated as if it is the return for a taxable year ending on June 30 for purposes of the last date for filing the income tax return of a C corporation under § 1.6072–2 and the duration of the extension of time to file the income tax return of a C corporation under § 1.6081–3.

Section 2006(b)(1) of the Surface Transportation Act specifies a maximum extension of time to file of six months for partnerships filing Form 1065. Accordingly, § 1.6081–2T provides that partnerships may obtain an automatic six-month extension of time to file Forms 1065 and 8804 if the partnership files an application in accordance with § 1.6081–2(b).

Section 2006(b)(2) of the Surface Transportation Act requires the Secretary to amend appropriate regulations to provide that the maximum extension of time for the returns of trusts filing Form 1041 is five and one-half months (ending on September 30 in the case of calendar-year filers). Section 1.6081–6(a)(1) provides an automatic five-month extension of time for a non-bankruptcy estate or a trust to file this return, provided that the estate or trust files an application in accordance with § 1.6081–6(b). To implement section 2006(b)(2) of the Surface Transportation Act and provide consistency for automatic extensions for non-bankruptcy estates and trusts filing Form 1041, § 1.6081–6T(a)(1) provides both non-bankruptcy estates and trusts an automatic five and one-half month extension of time to file a Form 1041, provided that the estate or trust files an application in accordance with § 1.6081–6(b). These regulations do not amend § 1.6081–6(a)(2), which addresses bankruptcy estates filing Form 1041.

Section 2006(b)(4) through (b)(8) of the Surface Transportation Act requires the Secretary to modify appropriate regulations to provide a maximum six-month automatic extension of time to file returns of tax exempt organizations that were eligible for an automatic extension under § 1.6081–9 (except Form 1041–A, “U.S. Information Return-Trust Accumulation of Charitable Amounts,” which section 2006 of the Surface Transportation Act does not address). These returns are those in the Form 990 series (Form 990, “Return of Organization Exempt From Income Tax,” Form 990–BL, “Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons,” Form 990–EZ, “Short Form Return of Organization Exempt From Income Tax,” Form 990–PF, “Return of Private Foundation,” and Form 990–T, “Exempt Organization Business Tax Return”), Form 4720, “Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code,” Form 5227, “Split-Interest Trust Information Return,” Form 6069, “Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction,” and Form 8870, “Information Return for Transfers Associated With Certain Personal Benefit Contracts.”

Section 1.6081–9 provided a six-month automatic extension of time to file the Form 990–T, but provided only a three-month automatic extension of time to file the other forms (including the Form 1041–A). To implement the Surface Transportation Act and for consistency, § 1.6081–9T provides an automatic six-month extension of time to file all of these forms if the exempt organization files an application in accordance with § 1.6081–9(b).

Also, for administrative convenience and to provide filers of Form 1120–POL, “U.S. Tax Return for Certain Political Organizations,” with an automatic extension of time to file that is consistent with the automatic extension of time to file applicable to other exempt organization returns identified above, the automatic extension of time to file Form 1120–POL is removed from the forms eligible for an extension of time to file under § 1.6081–3 and added to the forms eligible for a six-month extension of time to file under § 1.6081–9T.

Section 2006(b)(3) of the Surface Transportation Act requires the Secretary to amend appropriate regulations to provide that the maximum extension for returns of employee benefit plans filing Form 5500, “Annual Return/Report of Employee Benefit Plan,” is an automatic three and one-half-month period (ending on November 15 in the case of calendar-year plans). Section 32104 of the FAST Act, Public Law 114–94, 129 Stat. 1312 (2015), repealed section 2006(b)(3) of the Surface Transportation Act effective for returns for taxable years beginning after December 31, 2015, such that the provision never took effect. Currently, § 1.6081–11 provides a two and one-half month extension of time to file Form 5500 if the administrator or sponsor files an application in accordance with § 1.6081–11(b), and these regulations do not amend that provision.

Section 2006(b)(9) of the Surface Transportation Act requires the Secretary to provide that the due date for Form 3520–A , “Annual Information Return of Foreign Trust with a US Owner,” shall be the fifteenth day of the third month after the close of the trust’s taxable year with a maximum extension of time to file of six months. Although § 404.6048–1(c)(1) provides that the due date of this return is the fifteenth day of the fourth month following the close of the taxable year, the form’s instructions currently provide that the due date of this return is the fifteenth day of the third month following the close of the taxable year. Additionally, § 301.6081–2 provides for a six-month extension of time to file this return if the trust files an application in accordance with § 301.6081–2(b).

Section 2006(b)(10) of the Surface Transportation Act requires the Secretary to provide that the due date for Form 3520, “Annual Return to Report Transactions with Foreign Trusts and Receipt of Foreign Gifts,” for calendar year filers shall be April 15 with a maximum extension of time to file of six months ending on October 15. The form’s instructions currently provide that the due date of this return is the due date of the taxpayer’s income tax return (in the case of a decedent, the decedent’s estate and gift tax return), including any extension of time to file, and there are no regulations under section 6081 providing a separate extension of time to file this return. The due dates for the Forms 3520–A and 3520 and the extension of time to file the Form 3520 will be addressed in a separate regulations project. Therefore, these regulations do not affect Forms 3520–A and 3520.

Section 2006(b)(11) of the Surface Transportation Act requires that the Secretary provide a due date of April 15 with a maximum extension of time to file of six months, ending on October 15, and a provision for extension rules similar to those in § 1.6081–5 (extension of time to file and pay until June 15 if taxpayer is out of the country), for FinCEN Report 114, “Report of Foreign Bank and Financial Accounts.” Further, for any taxpayer required to file this return for the first time, section 2006(b)(11) of the Surface Transportation Act provides that the Secretary may waive any penalty for failure to timely request an extension.

On March 10, 2016, FinCEN published a notice of proposed rulemaking to address the extension of time to file FinCEN Report 114 (81 FR 12613). Therefore, these regulations do not address FinCEN Report 114.

The filing date changes enacted by the Surface Transportation Act also indirectly affect various due dates and extended due dates that, although determined by section 6072, are often specified throughout Title 26 of the Code of Federal Regulations by cross-reference to, or by restating the dates in, section 6072 prior to amendment by the Surface Transportation Act. Examples of such regulations include §§ 1.170A–11, 1.316–1, 1.338–10, 1.367(a)–7, 1.381(c)(14)–1, 1.468A–4, 1.468B–2, 1.547–4, 1.563–1, 1.563–2, 1.921–2, 1.923–1T, 1.925(a)–1T, 1.927(b)–1T, 1.936–1, 1.1248(f)–3, 1.1446–6, 1.6425–1, 1.6655–1, and 1.6655–7. Because the Treasury Department must prioritize limited resources, these regulations generally do not make amendments to update, conform, or clarify the due dates and extended due dates referenced in such sections. To the extent that any existing regulations (including examples) are not consistent with the due dates specified by section 6072 (as amended by the Surface Transportation Act), the statutory due dates control. If resources permit, the Treasury Department and the IRS will update outdated examples and regulatory text through future guidance projects. In the meantime, taxpayers should refer to the relevant form instructions for guidance.

These regulations also include some changes that correct minor typographical errors or make clarifications or updates. The period of underpayment of estimated tax by a corporation under section 6655 for the section 1446 withholding tax described in § 1.1446–3(b)(2)(v)(C) is administratively tied to the due date of Form 8804. These regulations therefore revise § 1.1446–3(b)(2)(v)(C) to update the period of underpayment for the section 1446 withholding tax. Additionally, the due date for returns of banks with respect to common trust funds, commonly filed on Form 1065, is administratively tied to the due date of Form 1065, so these regulations update § 1.6032–1 to clarify that the due date for these returns has changed. Similarly, the annual return filed by a religious or apostolic association or corporation on Form 1065 is to be filed on the due date of a partnership return under section 6072(b), so these regulations update § 1.6033–2(e) to clarify that the due date for these returns has changed.

These regulations also contain conforming amendments to reflect that the due date for forms in the Form W–2 series, Form W–3, and Forms 1099–MISC that report nonemployee compensation is January 31 of the calendar year following the calendar year for which the information is being reported, as enacted by section 201 of the PATH Act.

* * * * *

(b) * * *

(2) * * *

(v) * * *

(C) [Reserved]. For further guidance, see § 1.1446–3T(b)(2)(v)(C).

* * * * *

(g) [Reserved]. For further guidance, see § 1.1446–3T(g).

Par. 3. Add § 1.1446–3T to read as follows:

(a) [Reserved]. For further guidance, see § 1.1446–3(a).

(b) (1) [Reserved]. For further guidance, see § 1.1446–3(b)(1).

(2) (i) through (iv) [Reserved]. For further guidance, see § 1.1446–3(b)(2)(i) through (iv).

(v) (A) through (B) [Reserved]. For further guidance, see § 1.1446–3(b)(2)(v)(A) and (B).

(C) Period of underpayment. The period of the underpayment set forth in section 6655(b)(2) shall end on the earlier of the date the partnership is required to file Form 8804 (as provided in paragraph (d)(1)(iii) of this section and without regard to extensions), or with respect to any portion of the underpayment, the date on which such portion is paid.

(c) through (f) [Reserved]. For further guidance, see § 1.1446–3(c) through (f).

(g) Applicability date. This section applies to returns filed on or after July 20, 2017. Sections 1.1446–3 and 1.1446–7 (as contained in 26 CFR part 1, revised April 2017) apply to returns filed before July 20, 2017.

(h) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 4. Revise paragraph (a)(1) of § 1.6012–6 to read as follows:

(a) * * * (1) [Reserved]. For further guidance, see § 1.6012–6T(a)(1).

* * * * *

Par. 5. Add § 1.6012–6T to read as follows:

(a) Requirement of return—(1) In general. For taxable years beginning after December 31, 1974, every political organization described in section 527(e)(1), and every fund described in section 527(f)(3) or section 527(g), and every organization described in section 501(c) and exempt from taxation under section 501(a) shall, if a tax is imposed on such an organization or fund by section 527(b), make a return of income on or before the fifteenth day of the fourth month following the close of the taxable year.

(2) [Reserved]. For further guidance, see § 1.6012–6(a)(2).

(b) [Reserved]. For further guidance, see § 1.6012–6(b).

(c) Applicability date. This section applies to returns filed after July 20, 2017. Section 1.6012–6 (as contained in 26 CFR part 1, revised April 2017) applies to returns filed before July 20, 2017.

(d) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 6. Revise paragraph (e)(2) of § 1.6031(a)–1 to read as follows:

* * * * *

(e) * * *

(2) [Reserved]. For further guidance, see § 1.6031(a)–1T(e)(2).

* * * * *

Par. 7. Add § 1.6031(a)–1T to read as follows:

(a) through (d) [Reserved]. For further guidance, see § 1.6031(a)–1(a) through (d).

(e) (1) [Reserved]. For further guidance, see § 1.6031(a)–1(e)(1).

(2) Time for filing. The return of a partnership must be filed on or before the date prescribed by section 6072(b).

(f) Applicability date. This section applies to returns filed on or after July 20, 2017. Section 1.6031(a)–1 (as contained in 26 CFR part 1, revised April 2017) applies to returns filed before July 20, 2017.

(g) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 8. Revise § 1.6032–1 to read as follows:

[Reserved]. For further guidance, see § 1.6032–1T.

Par. 9. Add § 1.6032–1T to read as follows:

(a) Every bank (as defined in section 581) maintaining a common trust fund shall make a return of income of the common trust fund, regardless of the amount of its taxable income. Member banks of an affiliated group that serve as co-trustees with respect to a common trust fund must act jointly in making a return for the fund. If a bank maintains more than one common trust fund, a separate return shall be made for each. No particular form is prescribed for making the return under this section, but Form 1065 may be used if it is designated by the bank as the return of a common trust fund. The return shall be made for the taxable year of the common trust fund and shall be filed on or before the date prescribed by section 6072(b) with the service center prescribed in the relevant IRS revenue procedure, publication, form, or instructions to the form (see § 601.601(d)(2) of this chapter). Such return shall state specifically with respect to the fund the items of gross income and the deductions allowed by subtitle A of the Code, shall include each participant’s name and address, the participant’s proportionate share of taxable income or net loss (exclusive of gains and losses from sales or exchanges of capital assets), the participant’s proportionate share of gains and losses from sales or exchanges of capital assets, and the participant’s share of items which enter into the determination of the tax imposed by section 56. See §§ 1.584–2 and 1.58–5. If the common trust fund is maintained by two or more banks that are members of the same affiliated group, the return must also identify the member bank in the group that has contributed each participant’s property or money to the fund. A copy of the plan of the common trust fund must be filed with the return. If, however, a copy of such plan has once been filed with a return, it need not again be filed if the return contains a statement showing when and where it was filed. If the plan is amended in any way after such copy has been filed, a copy of the amendment must be filed with the return for the taxable year in which the amendment was made. For the signing of a return of a bank with respect to common trust funds, see § 1.6062–1, relating to the manner prescribed for the signing of a return of a corporation.

(b) This section applies to returns filed on or after July 20, 2017. Section 1.6032–1 (as contained in 26 CFR part 1, revised April 2017) applies to taxable years beginning before July 20, 2017.

(c) The applicability of this section will expire on or before July 17, 2020.

Par. 10. Revise paragraph (e) of § 1.6033–2 to read as follows:

* * * * *

(e) [Reserved]. For further guidance, see § 1.6033–2T(e).

* * * * *

Par. 11. Add § 1.6033–2T to read as follows:

(a) through (d) [Reserved]. For further guidance, see § 1.6033–2(a) through (d).

(e) Time and place for filing. The annual return required by this section shall be filed on or before the 15th day of the fifth calendar month following the close of the period for which the return is required to be filed. The annual return on Form 1065 required to be filed by a religious or apostolic association or corporation shall be filed on or before the date prescribed by section 6072(b). Each such return shall be filed in accordance with the instructions applicable thereto.

(f) through (j) [Reserved]. For further guidance, see § 1.6033–2(f) through (j).

(k) Applicability date. This section applies to returns filed on or after July 20, 2017. Section 1.6033–2 (as contained in 26 CFR part 1, revised April 2017) applies to returns filed before July 20, 2017.

(l) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 12. Revise paragraph (a)(3)(ii) of § 1.6041–2 to read as follows:

(a) * * *

(3) * * *

(ii) [Reserved]. For further guidance, see § 1.6041–2T(a)(3)(ii).

* * * * *

Par. 13. Add § 1.6041–2T to read as follows:

(a) (1) through (2) [Reserved]. For further guidance, see § 1.6041–2(a)(1) and (2).

(3) (i) [Reserved]. For further guidance, see § 1.6041–2(a)(3)(i).

(ii) Exception. In a case where an employer is not required to file Forms W–3 and W–2 under § 31.6011(a)–4 or § 31.6011(a)–5 of this chapter, returns on Forms W–3 and W–2 required under this paragraph (a) for any calendar year shall be filed on or before January 31 of the following year.

(b) through (c) [Reserved]. For further guidance, see § 1.6041–2(b) through (c).

(d) Applicability date. This section applies to returns filed on or after July 20, 2017. Section 1.6041–2 (as contained in 26 CFR part 1, revised April 2017) applies to returns filed before July 20, 2017.

(e) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 14. Revise § 1.6041–6 to read as follows:

[Reserved]. For further guidance, see § 1.6041–6T.

Par. 15. Add § 1.6041–6T to read as follows:

(a) In general. Except as provided in paragraph (b) of this section, returns made under section 6041 on Forms 1096 and 1099 for any calendar year shall be filed on or before February 28 (March 31 if filed electronically) of the following year with any of the Internal Revenue Service Centers, the addresses of which are listed in the instructions for such forms. The name and address of the person making the payment and the name and address of the recipient of the payment shall be stated on Form 1099. If the present address of the recipient is not available, the last known post office address must be given. See section 6109 and the regulations thereunder for rules requiring the inclusion of identifying numbers in Form 1099.

(b) Exception. Returns made on Form 1099 reporting nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate.

(c) Applicability date. This section applies to returns filed on or after July 20, 2017. Section 1.6041–6 (as contained in 26 CFR part 1, revised April 2017) applies to returns filed before July 20, 2017.

(d) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 16. Revise paragraphs (a) and (d)(1) and (2) of § 1.6072–2 to read as follows:

(a) [Reserved]. For further guidance, see § 1.6072–2T(a).

* * * * *

(d) * * *

(1) [Reserved]. For further guidance, see § 1.6072–2T(d)(1); and

(2) [Reserved]. For further guidance, see § 1.6072–2T(d)(2).

* * * * *

Par. 17. Add § 1.6072–2T to read as follows:

(a) Domestic and certain foreign corporations—(1) In general—(i) C corporations. Except as provided in paragraph (a)(2) of this section, the income tax return required under section 6012 of a domestic C corporation (as defined in section 1361(a)(2)) or of a foreign C corporation having an office or place of business in the United States shall be filed on or before the fifteenth day of the fourth month following the close of the taxable year.

(ii) S corporations. The income tax return required under section 6012 and 6037 of an S corporation (as defined in section 1361(a)(1)) shall be filed on or before the fifteenth day of the third month following the close of the taxable year.

(2) Exception. For taxable years beginning before January 1, 2026, the income tax return of a C corporation described in paragraph (a)(1)(i) of this section that has a taxable year that ends on June 30 shall be filed on or before the fifteenth day of the third month following the close of the taxable year. For purposes of this paragraph (a)(2), the return for a short period (within the meaning of section 443) that ends on any day in June shall be treated as the return for a taxable year that ends on June 30.

(b) through (c) [Reserved]. For further guidance, see § 1.6072–2(b) and (c).

(d) introductory text [Reserved]. For further guidance, see § 1.6072–2(d) introductory text.

(1) Section 521 associations. A farmers’, fruit growers’, or like association, organized and operated in compliance with the requirements of section 521 and § 1.521–1; and

(2) Section 1381 corporations. For a taxable year beginning after December 31, 1962, a corporation described in section 1381(a)(2), which is under a valid enforceable written obligation to pay patronage dividends (as defined in section 1388(a) and paragraph (a) of § 1.1388–1) in an amount equal to at least 50 percent of its net earnings from business done with or for its patrons, or which paid patronage dividends in such an amount out of the net earnings from business done with or for patrons during the most recent taxable year for which it had such net earnings. Net earnings for this purpose shall not be reduced by any taxes imposed by Subtitle A of the Code and shall not be reduced by dividends paid on capital stock or other proprietary interest.

(e) through (f) [Reserved]. For further guidance, see § 1.6072–2(e) and (f).

(g) Applicability date. This section applies to returns filed on or after July 20, 2017. Section 1.6072–2 (as contained in 26 CFR part 1, revised April 2017) applies to returns before July 20, 2017.

(h) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 18. Revise paragraph (a) of § 1.6081–1 to read as follows:

(a) [Reserved]. For further guidance, see § 1.6081–1T(a).

* * * * *

Par. 19. Add § 1.6081–1T to read as follows:

(a) In general. The Commissioner is authorized to grant a reasonable extension of time for filing any return, declaration, statement, or other document that relates to any tax imposed by subtitle A of the Code and that is required under the provisions of subtitle A or F of the Code or the regulations thereunder. However, other than in the case of taxpayers who are abroad or as specified in section 6081(b), such extensions of time shall not be granted for more than six months, and the extension of time for filing the return of a DISC (as defined in section 992(a)), as specified in section 6072(b), shall not be granted. Except in the case of an extension of time pursuant to § 1.6081–5, an extension of time for filing an income tax return shall not operate to extend the time for the payment of the tax unless specified to the contrary in the extension. For rules relating to extensions of time for paying tax, see § 1.6161–1.

(b) [Reserved]. For further guidance, see § 1.6081–1(b).

(c) Applicability date. This section applies to requests for extension of time to file returns on or after July 20, 2017. Section 1.6081–1 (as contained in 26 CFR part 1, revised April 2017) applies to requests for extension of time to file returns before July 20, 2017.

(d) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 20. Revise paragraph (a)(1) of § 1.6081–2 to read as follows:

(a) * * * (1) [Reserved]. For further guidance, see § 1.6081–2T(a)(1).

* * * * *

Par. 21. Add § 1.6081–2T to read as follows:

(a) In general. (1) A partnership required to file Form 1065, “U.S. Partnership Return of Income,” or Form 8804, “Annual Return for Partnership Withholding Tax,” for any taxable year will be allowed an automatic six-month extension of time to file the return after the date prescribed for filing the return if the partnership files an application under this section in accordance with paragraph (b) of this section. No additional extension will be allowed pursuant to § 1.6081–1(b) beyond the automatic six-month extension provided by this section. In the case of a partnership described in § 1.6081–5(a)(1), the automatic extension of time to file allowed under this section runs concurrently with an extension of time to file granted pursuant to § 1.6081–5.

(2) [Reserved]. For further guidance, see § 1.6081–2(a)(2).

(b) through (g) [Reserved]. For further guidance, see § 1.6081–2(b) through (g).

(h) Applicability date. This section applies to applications for an automatic extension of time to file the partnership returns listed in paragraph (a) of this section on or after July 20, 2017. Section 1.6081–2 (as contained in 26 CFR part 1, revised April 2017) applies to applications for an automatic extension of time to file before July 20, 2017.

(i) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 22. Revise the introductory text of paragraph (a), redesignate paragraph (e) as paragraph (g), revise the heading of newly redesignated paragraph (g), and add paragraphs (e) and (f) to § 1.6081–3 to read as follows:

(a) introductory text [Reserved]. For further guidance, see § 1.6081–3T(a) introductory text.

* * * * *

(e) [Reserved]. For further guidance, see § 1.6081–3T(e).

(f) [Reserved]. For further guidance, see § 1.6081–3T(f).

(g) Applicability dates. * * *

Par. 23. Add § 1.6081–3T to read as follows:

(a) In general. Except as provided in paragraphs (e) and (f) of this section, a corporation or an affiliated group of corporations filing a consolidated return will be allowed an automatic 6-month extension of time to file its income tax return after the date prescribed for filing the return if the following requirements are met.

(1) through (4) [Reserved]. For further guidance, see § 1.6081–3(a)(1) through (4).

(b) through (d) [Reserved]. For further guidance, see § 1.6081–3(b) through (d).

(e) Exception. In the case of any return for a taxable year of a C corporation that ends on June 30 and begins before January 1, 2026, the first sentence of paragraph (a) of this section shall be applied by substituting “7-month” for “6-month.” For purposes of this paragraph (e), the return for a short period (within the meaning of section 443) that ends on any day in June shall be treated as the return for a taxable year that ends on June 30.

(f) Cross reference. For provisions relating to extensions of time to file Form 1120–POL, “U.S. Income Tax Return for Certain Political Organizations,” see § 1.6081–9.

(g) Applicability date. This section applies to requests for extension of time to file corporation income tax returns on or after July 20, 2017. Section 1.6081–3 (as contained in 26 CFR part 1, revised April 2017) applies to applications for an automatic extension of time to file before July 20, 2017.

(h) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 24. Revise paragraph (a)(1) of § 1.6081–5 to read as follows:

(a) * * *

(1) [Reserved]. For further guidance, see § 1.6081–5T(a)(1);

* * * * *

Par. 25. Add § 1.6081–5T to read as follows:

(a) introductory text [Reserved]. For further guidance, see § 1.6081–5(a) introductory text.

(1) Partnerships, which are required under section 6072(b) to file returns on the fifteenth day of the third month following the close of the taxable year of the partnership, that keep their records and books of account outside the United States and Puerto Rico;

(2) through (6) [Reserved]. For further guidance, see § 1.6081–5(a)(2) through (6).

(b) through (e) [Reserved]. For further guidance, see § 1.6081–5(b) through (e).

(f) This section applies to returns filed on or after July 20, 2017. Section 1.6081–5 (as contained in 26 CFR part 1, revised April 2017) applies to applications for an automatic extension of time to file returns before July 17, 2020.

(g) The applicability of this section will expire on or before July 17, 2020.

Par. 26. Revise paragraph (a)(1) of § 1.6081–6 to read as follows:

(a) * * * (1) [Reserved]. For further guidance, see § 1.6081–6T(a)(1).

* * * * *

Par. 27. Add § 1.6081–6T to read as follows:

(a) In general. (1) Except as provided in paragraph (a)(2) of this section, any estate, including but not limited to an estate defined in section 2031, or trust required to file an income tax return on Form 1041, “U.S. Income Tax Return for Estates and Trusts,” will be allowed an automatic five and one-half month extension of time to file the return after the date prescribed for filing the return if the estate or trust files an application under this section in accordance with paragraph (b) of this section. No additional extension will be allowed pursuant to § 1.6081–1(b) beyond the automatic five and one-half month extension provided by this section.

(2) [Reserved]. For further guidance, see § 1.6081–6(a)(2).

(b) through (f) [Reserved]. For further guidance, see § 1.6081–6(b) through (f).

(g) Applicability date. This section applies to applications for an automatic extension of time to file an estate or trust income tax return on or after July 20, 2017. Section 1.6081–6 (as contained in 26 CFR part 1, revised April 2017) applies to applications for an automatic extension of time to file a return before July 20, 2017.

(h) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 28. Revise paragraphs (a), (b)(1) and (3), (c), (d), and (e), of § 1.6081–9 to read as follows:

(a) [Reserved]. For further guidance, see § 1.6081–9T(a).

(b) * * *

(1) [Reserved]. For further guidance, see § 1.6081–9T(b)(1);

* * * * *

(3) [Reserved]. For further guidance, see § 1.6081–9T(b)(3); and

* * * * *

(c) [Reserved]. For further guidance, see § 1.6081–9T(c).

(d) [Reserved]. For further guidance, see § 1.6081–9T(d).

(e) [Reserved]. For further guidance, see § 1.6081–9T(e).

* * * * *

Par. 29. Add § 1.6081–9T to read as follows:

(a) In general. An entity required to file a return on a form in the Form 990 series (Form 990, “Return of Organization Exempt From Income Tax,” Form 990–BL, “Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons,” Form 990–EZ, “Short Form Return of Organization Exempt From Income Tax,” Form 990–PF, “Return of Private Foundation,” and Form 990–T, “Exempt Organization Business Tax Return”), Form 1041–A, “U.S. Information Return-Trust Accumulation of Charitable Amounts,” Form 1120–POL, “U.S. Income Tax Return for Certain Political Organizations,” Form 4720, “Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code,” Form 5227, “Split-Interest Trust Information Return,” Form 6069, “Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction,” and Form 8870, “Information Return for Transfers Associated With Certain Personal Benefit Contracts,” will be allowed an automatic six-month extension of time to file the return after the date prescribed for filing if the entity files an application in accordance with paragraph (b) of this section.

(b) introductory text [Reserved]. For further guidance, see § 1.6081–9(b) introductory text.

(1) Be submitted on Form 7004, “Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns” (in the case of an extension of time to file Form 1120–POL), Form 8868, “Application for Automatic Extension of Time to File an Exempt Organization Return” (in the case of an extension of time to file any other return listed in paragraph (a) of this section), or in any other manner as may be prescribed by the Commissioner;

(2) [Reserved]. For further guidance, see § 1.6081–9(b)(2);

(3) Show the full amount properly estimated as tentative tax for the entity for the taxable year; and

(4) [Reserved]. For further guidance, see § 1.6081–9(b)(4).

(c) Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing to the entity a notice of termination. The notice must be mailed at least 10 days prior to the termination date designated in such notice. The notice of termination must be mailed to the address shown on the application for extension or to the entity’s last known address. For further guidance regarding the definition of last known address, see § 301.6212–2 of this chapter.

(d) Penalties. See sections 6651 and 6652(c) for failure to file a return or failure to pay the amount shown as tax on the return.

(e) Coordination with § 1.6081–1. No extension of time will be granted under § 1.6081–1 for filing a return listed in paragraph (a) of this section until an automatic extension has been allowed pursuant to this section.

(f) Applicability date. This section applies to requests for extensions of time to file returns listed in paragraph (a) of this section on or after July 20, 2017. Sections 1.6081–3 and 1.6081–9 (as contained in 26 CFR part 1, revised April 2017) apply to requests for extensions before July 20, 2017.

(g) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Par. 30. The authority citation for part 31 continues to read in part as follows:

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

Par. 31. Revise paragraph (a)(3) of § 31.6071(a)–1 to read as follows:

(a) * * *

(3) [Reserved]. For further guidance, see § 31.6071(a)–1T(a)(3).

* * * * *

Par. 32. Add § 31.6071(a)–1T to read as follows:

(a) Federal Insurance Contributions Act and income tax withheld from wages and from nonpayroll payments. (1) through (2) [Reserved]. For further guidance, see § 31.6071(a)–1(a)(1) and (2).

(3) Information returns—(i) General rule. Each information return in respect of wages as defined in Federal Insurance Contributions Act or of income tax withheld from wages as required under § 31.6051–2 must be filed on or before January 31 of the year following the calendar year for which it is made, except that, if a tax return under § 31.6011(a)–5(a) is filed as a final return for a period ending prior to December 31, the information return must be filed on or before the last day of the first calendar month following the period for which the tax return is filed.

(ii) Expedited filing. If an employer who is required to make a return pursuant to § 31.6011(a)–1 or § 31.6011(a)–4 is required to make a final return on Form 941, or a variation thereof, under § 31.6011(a)–6(a)(1) (relating to the final return for Federal Insurance Contributions Act taxes and income tax withholding from wages), the return which is required to be made under § 31.6051–2 must be filed on or before the last day of the first calendar month following the period for which the final return is filed. The requirements set forth in this paragraph (a)(3)(ii) do not apply to employers with respect to employees whose wages are for domestic service in the private home of the employer. See § 31.6011(a)–1(a)(3).

(b) through (f) [Reserved]. For further guidance, see § 31.6071(a)–1(b) through (f).

(g) Applicability date. This section applies to returns filed after July 20, 2017. Section 31.6071(a)–1 (as contained in 26 CFR part 31, revised April 2017) applies to returns filed before July 20, 2017.

(h) Expiration date. The applicability of this section will expire on or before July 17, 2020.

Approved: July 7, 2017.

* * * * *

(b) * * *

(2) * * *

(v) * * *

(C) [The text of proposed § 1.1446–3(b)(2)(v)(C) is the same as the text of § 1.1446–3T(b)(2)(v)(C) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(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.

Par. 3. Revise paragraph (a)(1) and add paragraph (c) to § 1.6012–6 to read as follows:

(a) * * * (1) [The text of proposed § 1.6012–6(a)(1) is the same as the text of § 1.6012–6T(a)(1) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(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.

Par. 4. Revise paragraphs (e)(2) and (f) of § 1.6031(a)–1 to read as follows:

* * * * *

(e) * * *

(2) [The text of proposed § 1.6031(a)–1(e)(2) is the same as the text of § 1.6031(a)–1T(e)(2) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(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.

Par. 5. Revise § 1.6032–1 to read as follows:

(a) [The text of proposed § 1.6032–1(a) is the same as the text of § 1.6032–1T(a) published elsewhere in this issue of the Internal Revenue Bulletin].

(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.

Par. 6. Revise paragraphs (e) and (k) of § 1.6033–2 to read as follows:

* * * * *

(e) [The text of proposed § 1.6033–2(e) is the same as the text of § 1.6033–2T(e) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(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.

Par. 7. Revise paragraph (a)(3)(ii) and add paragraph (d) to § 1.6041–2 to read as follows:

(a) * * *

(3) * * *

(ii) [The text of proposed § 1.6041–2(a)(3)(ii) is the same as the text of § 1.6041–2T(a)(3)(ii) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(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.

Par. 8. Revise § 1.6041–6 to read as follows:

(a) and (b) [The text of proposed § 1.6041–6(a) and (b) is the same as the text of § 1.6041–6T(a) and (b) published elsewhere in this issue of the Internal Revenue Bulletin].

(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.

Par. 9. Revise paragraphs (a) and (d)(1) and (2) and add paragraph (g) to § 1.6072–2 to read as follows:

(a) [The text of proposed § 1.6072–2(a) is the same as the text of § 1.6072–2T(a) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(d) * * *

(1) and (2) [The text of proposed § 1.6072–2(d)(1) and (2) is the same as the text of § 1.6072–2T(d)(1) and (2) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(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.

Par. 10. Revise paragraphs (a) and (c) of § 1.6081–1 to read as follows:

(a) [The text of proposed § 1.6081–1(a) is the same as the text of § 1.6081–1T(a) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(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.

Par. 11. Revise paragraphs (a)(1) and (h) of § 1.6081–2 to read as follows:

(a) * * * (1) [The text of proposed § 1.6081–2(a)(1) is the same as the text of § 1.6081–2T(a)(1) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(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.

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 § 1.6081–3 to read as follows:

(a) [The text of the introductory text of proposed § 1.6081–3(a) is the same as the text of the introductory text of § 1.6081–3T(a) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(e) and (f) [The text of proposed § 1.6081–3(e) and (f) is the same as the text of § 1.6081–3T(e) and (f) published elsewhere in this issue of the Internal Revenue Bulletin].

(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.

Par. 13. Revise paragraphs (a)(1) and (f) of § 1.6081–5 to read as follows:

(a) * * *

(1) [The text of proposed § 1.6081–5(a)(1) is the same as the text of § 1.6081–5T(a)(1) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(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.

Par. 14. Revise paragraphs (a)(1) and (g) of § 1.6081–6 to read as follows:

(a) * * * (1) [The text of proposed § 1.6081–6(a)(1) is the same as the text of § 1.6081–6T(a)(1) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(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.

Par. 15. Revise the section heading and paragraphs (a), (b)(1) and (3), and (c) through (f) of § 1.6081–9 to read as follows:

(a) [The text of proposed § 1.6081–9(a) is the same as the text of § 1.6081–9T(a) published elsewhere in this issue of the Internal Revenue Bulletin].

(b) * * *

(1) [The text of proposed § 1.6081–9(b)(1) is the same as the text of § 1.6081–9T(b)(1) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(3) [The text of proposed § 1.6081–9(b)(3) is the same as the text of § 1.6081–9T(b)(3) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(c) through (e) [The text of proposed § 1.6081–9(c) through (e) is the same as the text of § 1.6081–9T(c) through (e) published elsewhere in this issue of the Internal Revenue Bulletin].

(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.

(a) * * *

(3) [The text of proposed § 31.6071(a)–1(a)(3) is the same as the text of § 31.6071(a)–1T(a)(3) published elsewhere in this issue of the Internal Revenue Bulletin].

* * * * *

(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.