# Automatic Extension of Time for Filing Individual Income Tax Returns
> **IRS** · Temporary regulations. · Published 1996-01-04 · Effective 1996-01-04 · 61 FR 260
## Document
- **Document number:** 96-114
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 260
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-01-04
- **Effective date:** 1996-01-04
- **Treasury docket:** TD 8651
## Abstract

This document contains temporary regulations that reflect new simpler procedures for an individual to obtain an automatic extension of time to file an individual income tax return. The text of the temporary regulations also serves as the text of the cross reference notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/01/04/96-114/automatic-extension-of-time-for-filing-individual-income-tax-returns)
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