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TREAS/IRS RIN: 1545-BN13 Publication ID: Fall 2018 
Title: Return Due Date and Extended Due Date Changes (Temporary)  
Abstract:

The amendments to the regulations reflect changes required by section 2006 of Pub. L. 114-41. In general, the C corporation return due date under Internal Revenue Code section 6072 is extended by one month, and the partnership return due date under section 6072 is shortened by one month. These regulations are updated to reflect the new statutory due dates. In addition, these regulations change the length of extensions of time to file various returns as required by section 2006 of Pub. L. 114-41.

 
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: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final and Temporary Regulations (Completed by TD 9821)  07/20/2017  82 FR 33441   
Final and Temporary Regulations Effective  07/20/2017 
Removal of Temporary Regulation  06/00/2019 
Additional Information: REG-128483-13 (Temp) Drafter attorney: Jonathan Black (202) 317-5425 Reviewer attorney: Adrienne Griffin (202) 317-6845 Treasury attorney: Brendan O'Dell (202) 622-1868 CC:PA:01
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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