1545-BN13 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Return Due Date and Extended Due Date Changes (Temporary)

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.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other None 26 U.S.C. 6072, 6081 and 7805 No 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 12/00/2019 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 No No None No No No No Jonathan Black Law Clerk 1545 Internal Revenue Service IRS 202 317-5425 jonathan.r.black@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224