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TREAS/IRS RIN: 1545-BM49 Publication ID: Fall 2016 
Title: Extension of Time to File Certain Information Returns 
Abstract:

The new regulations remove the 30-day automatic extension of time to file certain information returns (Forms 1099 (series), 1098 (series), 1097 (series), 5498 (series), W-2 (series), W-2G, 1042-S, 1095-B, 1095-C, 3921, 3922, and 8027) that was previously provided by 1.6081-8 and Form 8809, Request for Extension of Time to File Information Returns, and remove the opportunity for a second 30-day extension of time to file information returns. Under the new regulations, filers and transmitters of these information returns may request a 30-day extension of time to file the information returns by timely submitting a Form 8809, including an explanation of the reasons for requesting the extension and signed under penalty of perjury, to the IRS in accordance with the form and instructions. The IRS will consider each request on a case-by-case basis to determine if it will grant an extension.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1.6081-8    26 CFR 1.6081-8T    26 CFR 1.6055-1    26 CFR 31.6081(a)-1    26 CFR 301.6056-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6081   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/13/2015  80 FR 48472   
NPRM Comment Period End  11/12/2015 
Final Action  12/00/2016 
Additional Information: REG-132075-14 (action) Drafting attorney: Jonathan Black (202) 317-5425 Treasury attorney: Rochelle Hodes (202) 622-1787 CC:PA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM50 
Agency Contact:
Jonathan Black
Law Clerk
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5425
Email: jonathan.r.black@irscounsel.treas.gov