The Internal Revenue Service has issued final regulations shortening the automatic extension time period for partnership, trust and estate tax returns from six to five months, meaning the returns are due Sept. 15.

The final regulations in TD 9531 put in place a temporary change that was originally promulgated in July 2008. Those temporary and proposed regulations reduced the automatic six-month extension of time to file to five months for certain pass-through entities, including most partnerships, estates, and certain trusts.

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