(a) In general. Whenever a return, statement, or other document is required to be made under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code, and the time for filing such return, statement, or other document is not provided for by the Code, it shall be filed at the time prescribed by the regulations contained in this chapter with respect to such return, statement, or other document.

(b) Return for a short period. In the case of a return with respect to tax under subtitle A of the Code for a short period (as defined in section 443), the district director or director of the Internal Revenue Service Center may, upon a showing by the taxpayer of unusual circumstances, prescribe a time for filing the return for such period later than the time when such return would otherwise be due. However, the district director or director of the Internal Revenue Service Center may not extend the time when the return for a DISC (as defined in section 992(a)(1)) must be filed, as specified in section 6072(b).

(c) Time for filing certain information returns.

(1) For provisions relating to the time for filing returns of partnership income, see paragraph (e)(2) of §1.6031-1.

(2) For provisions relating to the time for filing information returns by banks with respect to common trust funds, see §1.6032-1.

(3) For provisions relating to the time for filing information returns by certain organizations exempt from taxation under section 501(a), see paragraph (e) of §1.6033-1.

(4) For provisions relating to the time for filing returns by trusts claiming charitable deductions under section 642(c), see paragraph (c) of §1.6034-1.

(5) [Reserved}

(6) For provisions relating to the time for filing information returns with respect to certain stock option transactions, see paragraph (c) of §1.6039-1.

(7) For provisions relating to the time for filing information returns by persons making certain payments, see §1.6041-2(a)(3) and §1.6041-6.

(8) For provisions relating to the time for filing information returns regarding payments of dividends, see §1.6042-2(c).

(9) For provisions relating to the time for filing information returns by corporations with respect to contemplated dissolution or liquidations, see paragraph (a) of §1.6043-1.

(10) For provisions relating to the time for filing information returns by corporations with respect to distributions in liquidation, see paragraph (a) of §1.6043-2.

(11) For provisions relating to the time for filing information returns with respect to payments of patronage dividends, see §1.6044-2(d).

(12) For provisions relating to the time for filing information returns with respect to formation or reorganization of foreign corporations, see §1.6046-1.

(13) For provisions relating to the time for filing information returns regarding certain payments of interest, see §1.6049-4(g).

(14) For provisions relating to the time for filing information returns with respect to payment of wages in the form of group-term life insurance, see paragraph (b) of §1.6052-1.

(15) For provisions relating to the time for filing an annual information return on Form 1042-S, “Foreign Person's U.S. Source Income subject to Withholding,” or Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” for any tax withheld under chapter 3 of the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds), see §1.1461-1(c) and §1.1446-3(d).

(16) For provisions relating to the time for filing the annual information return on Form 1042S of the tax withheld under chapter 3 of the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds), see paragraph (c) of §1.1461-2.

(d) Effective/Applicability date. The references to Form 8805 and §1.1446-3(d) in paragraph (c)(15) of this section shall apply to partnership taxable years beginning after April 29, 2008.

[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 6887, 31 FR 8814, June 24, 1966; T.D. 6908, 31 FR 16775, Dec. 31, 1966; T.D. 7284, 38 FR 20829, Aug. 3, 1973; T.D. 7533, 43 FR 6604, Feb. 15, 1978; T.D. 8734, 62 FR 53492, Oct. 14, 1997; T.D. 9394, 73 FR 23085, Apr. 29, 2008; T.D. 9849, 84 FR 9237, Mar. 14, 2019]