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§ 1.6081-9 - Automatic extension of time to file exempt organization returns.

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

Requirements. To satisfy this paragraph (b), an application for an automatic extension under this section must—

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

Be filed with the Internal Revenue Service office designated in the application's instructions on or before the date prescribed for filing the return;

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

Be accompanied by the full remittance of the amount properly estimated as tentative tax which is unpaid as of the date prescribed for the filing of the return.

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

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

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

Effective date. This section applies to requests for extensions of time to file an exempt organization return due after December 7, 2004.

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§ 1.6081-8 - Extension of time to file certain information returns.
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§ 1.6081-9T - Automatic extension of time to file exempt or political organization returns (temporary).