Rev. Rul. 54-582

Advice has been requested whether the extension of time granted by section 39.58(e)-1(b) of Regulations 118 to United States citizens for filing declarations of estimated tax applies to United States citizens in Alaska.

Section 29.58-8 of Regulations 111 granted an extension of time for filing the declaration of estimated tax otherwise due on or before the 15th day of the third month of the taxable year to and including the 15th day of the sixth month of the taxable year in the cases of United States citizens outside the States of the Union, the District of Columbia, and Hawaii on the 15th day of the third month of the taxable year. Thus, United States citizens in Alaska were clearly entitled to such extension under those regulations.

Section 39.58(e)-1(b) of Regulations 118, which supersedes Regulations 111, provides for the granting of an extension of time for filing a declaration of estimated tax as described in section 29.58-8, supra , to United States citizens outside the `continental United States, Hawaii, and Puerto Rico.' The term `continental United States' as used in this section is not defined.

Section 116(j) of the Internal Revenue Code of 1939 provides for the exclusion from gross income by certain civilian officers and employees of the Government of the United States stationed outside the `continental United States' of amounts received as cost-of-living allowances in accordance with regulations approved by the President. Section 39.116-4(b) of Regulations 118 provides that for the purposes of section 116(j) the term `continental United States' includes only the States of the Union and the District of Columbia.

It appears that in the adoption of Regulations 118 it was not intended that any changes in general rules be made. Since Alaska is excluded from the term `continental United States' as defined in section 39.116-4(b) of Regulations 118 for the purposes of section 116(j) of the Code, it is concluded that Alaska should not be included in that term as used in section 39.58(e)-1(b) of Regulations 118.

Accordingly, it is held that a United States citizen domiciled in or temporarily residing in Alaska is entitled to the extension of time granted by section 39.58(e)-1(b) of Regulations 118 for the filing of a declaration of estimated tax.