# Extension of Time for Filing Returns
> **IRS** · Final and removal temporary regulations · Published 2011-06-24 · Effective 2011-06-24 · 76 FR 36996
## Document
- **Document number:** 2011-15902
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 36996
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-06-24
- **Effective date:** 2011-06-24
- **Treasury docket:** TD 9531
## Abstract

This document contains final regulations relating to the automatic extensions of time to file returns for partnership, trust, and estate taxpayers, and automatic extensions of time for filing returns for pension excise taxes. The objective of these final regulations is to reduce overall taxpayer burden by providing an extension period that strikes the most reasonable balance for these pass-through entities and the large number of taxpayers who require information from these entities for completion of their income tax returns.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/06/24/2011-15902/extension-of-time-for-filing-returns)
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