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Part 3. Submission ProcessingChapter 11. Returns and Documents Analysis

3.11.212. Applications for Extension of Time to File


3.11.212. Applications for Extension of Time to File

3.11.212 Applications for Extension of Time to File

Manual Transmittal

November 14, 2023

Purpose

(1) This transmits revised IRM 3.11.212, Returns and Documents Analysis - Applications for Extension of Time to File.

Material Changes

(1) IRM 3.11.212.5 (2) b Added due date explanation for Maine and Massachusetts deviation.

(2) IRM 3.11.212.6 Changed ‘Identification’ to ‘Identity’ per Information Processing Service Organization (IPSO) feedback.

(3) IRM 3.11.212.7.3(2) Updated reference and link to postmark types and definitions per SERP Feedback 4288. IPU 23U0009 issued 01-03-2023.

(4) IRM 3.11.212.8.2 (4) Added due date explanation for Maine and Massachusetts deviation.

(5) IRM 3.11.212.8.2.1 Added due date explanation for Maine and Massachusetts deviation.

(6) IRM 3.11.212.8.3.1 (2) Added due date explanation for Maine and Massachusetts deviation.

(7) IRM 3.11.212.9.3 Added due date explanation for June and for Maine and Massachusetts deviation.

(8) IRM 3.11.212.9.4 (6) Added due date explanation for June deviation.

(9) IRM 3.11.212.9.4.2 (2) b Added instructions for the return of the Form 4868 to the taxpayer.

(10) IRM 3.11.212.9.4.3 Added due date explanation for Maine and Massachusetts deviation.

(11) IRM 3.11.212.9.4.3 Added paragraph (6) to include where to find extended due date information. IPU 23U0663 issued 05-26-2023.

(12) IRM 3.11.212.9.7 (4) Added due date explanation for Maine and Massachusetts deviation.

(13) IRM 3.11.212.10.2 Added due date explanation for Maine and Massachusetts deviation.

(14) IRM 3.11.212.11.1 Added due date explanation for Maine and Massachusetts deviation.

(15) IRM 3.11.212.11.3 Added due date explanation for Maine and Massachusetts deviation.

(16) Exhibit 3.11.212-5 Deleted expired FEMA disaster declared states.

(17) Exhibit 3.11.212-5 Added Georgia FEMA 4738-DR. IPU 23U0954 issued 09-13-2023.

(18) Exhibit 3.11.212-5 Added Florida FEMA 4734-DR. IPU 23U0948 issued 09-11-2023.

(19) Exhibit 3.11.212-5 Added South Carolina FEMA 3597-EM. IPU 23U0938 issued 09-06-2023.

(20) Exhibit 3.11.212-5 Added Florida FEMA 3596-EM. IPU 23U0923 issued 08-31-2023.

(21) Exhibit 3.11.212-5 Added Alaska FEMA 4730-DR. IPU 23U0921 Issued 08-30-2023.

(22) Exhibit 3.11.212-5 Added Hawaii FEMA 4724-DR, Mississippi FEMA 4727-DR, and Illinois FEMA 4728-DR. IPU 23U0900 issued 08-17-2023.

(23) Exhibit 3.11.212-5 Added Vermont FEMA 4720-DR. IPU 23U0836 issued 7/19/2023.

(24) Exhibit 3.11.212-5 Added Vermont FEMA 3595-EM. IPU 23U0822 issued 07-13-2023.

(25) Exhibit 3.11.212-5 Added Hoopa Valley Tribal Nation FEMA 4707-DR. IPU 23U0674 issued 06-01-2023.

(26) Exhibit 3.11.212-5 Added Guam FEMA 3594-EM and Northern Mariana Islands FEMA 3593-EM. IPU 23U0663 issued 05-26-2023.

(27) Exhibit 3.11.212-5 Added Florida FEMA 4709-DR. IPU 23U0576 issued 05-02-2023.

(28) Exhibit 3.11.212-5 Added Oklahoma FEMA 4706-DR. IPU 23U0547 issued 04-25-2023.

(29) Exhibit 3.11.212-5 Added Indiana FEMA 4704-DR. IPU 23U0520 issued 04-19-2023.

(30) Exhibit 3.11.212-5 Added Tennessee FEMA 4701-DR. IPU 23U0500 issued 04-11-2023.

(31) Exhibit 3.11.212-5 Added Arkansas FEMA 4698-DR. IPU 23U0486 issued 04-04-2023.

(32) Exhibit 3.11.212-5 Added Mississippi FEMA 4697-DR. IPU 23U0471 issued 03-29-2023.

(33) Exhibit 3.11.212-5 Added New York FEMA 4694-DR. IPU 23U0460 issued 03-27-2023.

(34) Exhibit 3.11.212-5 Added California FEMA 3592-EM. IPU 23U0436 issued 03-20-2023.

(35) Exhibit 3.11.212-5 Updated Disaster Extension Due Dates in accordance with amended California FEMA 3591-EM, California FEMA 4683-DR, Alabama FEMA 4684-DR, and Georgia FEMA 4685-DR. IPU 23U0317 issued 02-27-2023.

(36) Exhibit 3.11.212-5 Added California FEMA 4683-DR, Alabama FEMA 4684-DR, and Georgia FEMA 4685-DR. IPU 23U0132 issued 01-19-2023.

(37) Exhibit 3.11.212-5 Added California FEMA 3591-EM. IPU 23U0088 issued 01-12-2023.

(38) Exhibit 3.11.212-5 Added Florida FEMA 4680-DR and New York FEMA 3590-EM. IPU 23U0069 issued 01-09-2023.

(39) Exhibit 3.11.212-5 Added New York FEMA 3589-EM. IPU 23U0009 issued 01-03-2023.

(40) Exhibit 3.11.212-5 Added Illinois FEMA 4676-DR. IPU 23U0009 issued 01-03-2023.

(41) Exhibit 3.11.212-5 Added North Carolina FEMA 3586-EM. IPU 23U0009 issued 01-03-2023.

(42) Exhibit 3.11.212-5 Added South Carolina FEMA 3585-EM. IPU 23U0009 issued 01-03-2023.

(43) Exhibit 3.11.212-5 Added Florida FEMA 4673-DR. IPU 23U0009 issued 01-03-2023.

(44) Exhibit 3.11.212-5 Added Alaska FEMA 4672-DR. IPU 23U0009 issued 01-03-2023.

(45) Exhibit 3.11.212-5 Added Puerto Rico FEMA 3583-EM. IPU 23U0009 issued 01-03-2023.

(46) Exhibit 3.11.212-5 Added Mississippi FEMA 3582-EM. IPU 23U0009 issued 01-03-2023.

(47) IRM 3.11.212 Updated Editorial changes throughout IRM include:

  • Correcting grammar, punctuation, and typographical errors

  • Updated tax periods, received dates, transcription lines, and tax years

  • Correcting references, citations, and hyperlinks

  • Updated the graphics for figures and exhibits

Effect on Other Documents

IRM 3.11.212, dated November 15, 2022 (effective January 1, 2023), is superseded. This IRM incorporates IRM Procedural Updates IPU 23U0009 issued 01-03-2023, IPU 23U0663 issued 05-26-2023, IPU 23U0069 issued 01-09-2023, IPU 23U0088 issued 01-12-2023, IPU 23U0132 issued 01-19-2023, IPU 23U0317 issued 02-27-2023, IPU 23U0436 issued 03-20-2023, IPU 23U0460 issued 03-27-2023, IPU 23U0471 issued 03-29-2023, IPU 23U0486 issued 04-04-2023, IPU 23U0500 issued 04-11-2023, IPU 23U0520 issued 04-19-2023, IPU 23U0547 issued 04-25-2023, IPU 23U0576 issued 05-02-2023, IPU 23U0674 issued 06-01-2023, IPU 23U0822 issued 07-13-2023, IPU 23U0836 issued 07-19-2023, IPU 23U0900 issued 08-17-2023, IPU 23U0921 issued 08-30-2023, IPU 23U0923 issued 08-31-2023, IPU 23U0938 issued 09-06-2023, IPU 23U0948 issued 09-11-2023 and IPU 23U0954 issued 09-13-2023. Not all of the IPUs are incorporated into this IRM due to the expiration of various FEMA disaster declaration periods during the calendar year 2023.

Audience

Wage and Investment, Code and Edit Tax Examiners

Effective Date

(01-01-2024)

James L. Fish
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

(1) Purpose: The Document Perfection Operation, Code and Edit Unit, prepares paper returns and tax forms for processing by reviewing and editing the documents with specialized processing codes for use downstream. The purpose of this document is to provide Code and Edit procedures for extension requests and miscellaneous forms with Document Locator Number (DLN) Document Code 77.

(2) Audience: Tax examiners in Wage and Investment Division (W&I), Submission Processing Service Centers, Code and Edit Units are the primary users of this IRM.

(3) Policy Owner: The Director of Submission Processing is responsible for the policies in this IRM.

(4) Program Owner: The Code and Edit/ERS IMF Section of the Paper Processing Branch of Submission Processing is responsible for the procedures and all updates related to this IRM.

(5) Primary Stakeholders: Submission Processing (SP).

Background

(1) This section of the Internal Revenue Manual (IRM) provides instructions for editing taxpayer requests for extension of time to file their required income tax forms.

(2) The Individual Master File (IMF) extension request forms are:

  • Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

  • Form 2350, Application for Extension of Time to File U.S. Income Tax Return

  • Note: Form 2350 is processed at the Austin Submission Processing Center (AUSPC).

(3) The Business Master File (BMF) extension request forms covered by this IRM are:

  • Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns

  • Form 8892, Application for Automatic Extension of Time to File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax

(4) This IRM also includes miscellaneous forms to be perfected for input to Master File:

  • Form 3177, Notice of Action for Entry on Master File

  • Form 5466-B, Multiple Records of Disclosure

(5) Code and Edit procedures for Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, are included in IRM 4.25.2, Campus Procedures for Estate and Gift Tax.

Note: Form 4768 is processed by the Estate and Gift Tax function at the Kansas City Submission Processing Center (KCSPC).

(6) Code and Edit procedures for Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, and Form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return, are included in IRM 3.11.20, Exempt Organization and Employee Plan Applications for Extension of Time to File.

Note: Form 5558 and Form 8868 are processed at the Ogden Submission Processing Center (OSPC) only.

(7) A list of forms covered in this manual is in Exhibit 3.11.212-1.

Authority

(1) Authority for these procedures is found in the following sections of the Internal Revenue Code and their corresponding Treasury regulations:

(2) Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policy Statements.

Responsibilities

(1) The Director, SP Office is responsible for monitoring operational performance for the Submission Processing campus.

(2) The Operations Manager is responsible for monitoring operational performance for their operation.

(3) The team manager/lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

(4) The team employees are responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

Note: This IRM cannot address every possibility that occurs while perfecting returns or documents. Take taxpayer intent into consideration. Refer issues not addressed in this IRM to the subject matter expert (SME), lead, or manager to determine the corrective action.

Program Objectives and Review

(1) Program Goals: To timely review and edit all extension requests received in Code and Edit (C&E).

(2) Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the Code and Edit reports.

(3) Program Effectiveness: Completed inventory is selected for quality review during real-time processing. This review is conducted according to the procedures in IRM 3.30.30, Embedded Quality for Submission Processing (EQSP) System.

(4) Annual Review: This IRM is updated and published annually after review and concurrence by affected offices according to the clearance process established in IRM 1.11.9, Clearing and Approving Internal Management Documents (IMDs).

Terms/Definitions/Acronyms

(1) See Exhibit 3.11.212-6.

IRM Deviation Procedures

(1) Submit IRM deviations in writing following instructions from IRM 1.11.2.2.4, When Procedures Deviate from the IRM, and elevate through proper channels for executive approval.

Taxpayer Advocate Service (TAS)

(1) The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers’ rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven’t been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

(2) TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Wage and Investment (W&I) Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

(3) Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps can’t be taken to resolve the taxpayer's issue the same day.

(4) The definition of "same day resolution" is within 24 hours. The following two situations meet the definition of "same day resolution":

  • The issue can be resolved within 24 hours.

  • IRS takes steps within 24 hours to resolve the taxpayer’s issue.

(5) When making a TAS referral, use Form 911, and forward to TAS following your local procedures.

(6) See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

TAS Service Level Agreements (SLAs)

(1) The National Taxpayer Advocate reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business/Self Employed (SB/SE) Division, Tax Exempt Government Entities (TEGE), Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

(2) The SLAs are found at https://irsgov.sharepoint.com/sites/TAS/SitePages/SLA.aspx.

General Information

(1) The general information included in this subsection of the manual is:

  • Extension Time Limit

  • Transshipping Extensions

  • Erroneously Detached Copies of Extension Forms

  • Letter Requests

  • Reconsiderations/Amendments of Extension Requests

  • Installment Agreements

  • Form W-7 Attached to Extension Form

  • Erroneous and Unidentified Documents

  • Access to IDRS

  • Research Command Codes

Extension Time Limit

(1) Under normal circumstances, an extension of time to file can legally be granted for no longer than a total of 6 months from the due date of the return. IRC 6081(a) and Treas. Reg. Section 1.6081-1(a) states an extension of time to file generally shall not be granted for more than 6 months from the due date of the return required to be filed.

Exception: The maximum extension time for Form 1120 C Corporations (other than Form 1120-POL and Form 1120-S) with fiscal years ending June 30 is 7 months from the due date of the return. The maximum extension time for Form 1041, U.S. Income Tax Return for Estates and Trusts, (other than bankruptcy estate), 1041-N and 1041-QFT), is 512 months from the due date of the return.

(2) In some cases, individual taxpayers who are abroad may receive an extension of more than 6 months. Only AUSPC may grant extensions beyond 6 months for individual taxpayers. See IRM 3.11.212.9.6.2.

(3) OSPC may grant an extension longer than 6 months for business taxpayers. If received at another center, transship to OSPC.

Transshipping Extensions

(1) In most cases, extension requests are processed in the submission processing center where they are received, but some requests must be transshipped to the appropriate campus for processing. Unless specified in the following paragraphs, the extension request should be processed in the receiving center.

Note: Never transship a Form 7004 to a campus that only processes IMF extensions.

(2) Transship Form 2350 to AUSPC. These extension requests are used to grant an extension beyond 6 months.

(3) Do not transship Form 4868 with a foreign address unless there is a notation or attachment indicating the taxpayer is requesting an extension longer than 6 months. Transship these requests to AUSPC.

(4) Follow instructions in IRM 3.11.212.9.4.1 for Form 4868 filed with an Employer Identification Number (EIN).

(5) Transship all Form 7004 NMF extension requests to Kansas City Submission Processing Center (KCSPC).

  • Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts

  • Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies

  • Form 8725, Excise Tax on Greenmail

  • Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests

  • Form 8876, Excise Tax on Structured Settlement Factoring Transactions

  • Form 8924, Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests

  • Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code

(6) Transship Form 8892, to KCSPC.

(7) Transship Form 7004 for Form 1120-C, and Form 1120-F, to OSPC.

(8) There is no extension form for taxpayers to use to request an extension for Form 2290, Heavy Highway Vehicle Use Tax Return, but taxpayers may make the request in a letter or by making a notation on an extension form to indicate they want an extension for Form 2290. Forward requests for extension for Form 2290 to OSPC.

(9) These instructions are condensed in the following table:

Form Number

Route to

Form 2350,

AUSPC

Form 4868 with an extension request longer than 6 months,

AUSPC

Form 4868 for Form 1040-NR, U.S. Nonresident Alien Income Tax Return, estate or trust identified as a 1040-NR,

KCSPC

Form 7004 for Form 8612, Form 8613, Form 8725, Form 8831, Form 8876, Form 8924 and Form 8928,

KCSPC

Form 8892,

KCSPC

Business form with an extension request longer than 6 months,

OSPC

(10) Do not send Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office, when transshipping extensions to another campus. Extensions are exempted from Action 61 which requires the letter.

Erroneously Detached Copies of Extension Forms

(1) If the extension form is a copy that may have been detached from the taxpayer's return in error, and the request has a late received date/postmark date, examine the extension form for any of the following:

  1. The word copy or photocopy, or

  2. No received date, or

  3. Signature is not original.

(2) If any of these indications are present, research for TC 460 posted to the account for the same MFT and Tax Period as the extension. If research indicates a TC 460, pull from batch and give to your supervisor for proper preparation of documents to be destroyed.

(3) If no TC 460 is indicated, process as an original request.

Letter Requests

(1) An individual taxpayer wanting an extension of time for filing a return may submit a letter to the submission processing center where the return is to be filed.

Note: A letter from an authorized person, such as an attorney, accountant, or tax practitioner that includes a list of SSNs can be processed on a case-by-case basis. See IRM 3.11.212.9.8.

(2) If the letter includes a request for gift tax only (Form 709), transship to KCSPC.

(3) If the letter request is for a Non Master File (NMF) form, forward to KCSPC NMF Accounting. See IRM 3.11.212.2.2(5).

(4) If the taxpayer requests an extension for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, or Form 941, Employer's Quarterly Federal Tax Return, see IRM 3.11.212.13 and IRM 3.11.212.14.

(5) Extension requests for Form 2290 must be forwarded to OSPC.

(6) Individual taxpayers out of the country who need an extension longer than the 6 months provided with Form 4868 are instructed to send their request in a letter to AUSPC. If received at another center, transship to AUSPC. Only AUSPC can grant an extension longer than 6 months for individual taxpayers.

  1. The request must be received on or before the expiration date of the extension provided on Form 4868 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or postmarked on or before the expiration date of the automatic extension. The original extension expires on October 15 for calendar year filers.

  2. If the request is not received timely, deny the request and notify the taxpayer.

  3. No notification will be sent to the taxpayer unless the request is denied.

  4. See IRM 3.11.212.9.6.2.

Note: Before transshipping an extension request to AUSPC, the received date must be present, stamped or edited, on the letter.

(7) Research IDRS for a posted or pending TC 460 for the TIN, MFT, and Tax Period requested. If present, classify waste the request unless further action is needed. If no TC 460 is present or pending, Code and Edit may dummy a Form 4868 extension form.

  1. Input the extension information as a Transaction Code (TC) 460 into IDRS (Integrated Data Retrieval System). Hold and destroy Form 4868 five (5) business days after inputting TC 460; or

  2. Prepare a dummy IRS extension from the information in the letter and leave in the batch for processing through ISRP. Input it as a paper extension to the system.

  3. Follow normal approval/denial criteria. All information required by a form is also required if the request is made via letter.

  4. Correspond with the taxpayer indicating the status of the application and the correct form to use in the future, unless instructed otherwise in the specific application form instructions.

(8) Letter requests for IMF extensions of time to file should be reported under function 210, using the appropriate program for the type of extension being requested (e.g., request for extension for Form 1040, U.S. Individual Income Tax Return, should be reported as Form 4868).

(9) Tax preparation firms may submit a list of taxpayers with a cover letter instead of filing separate Form 4868. See IRM 3.11.212.9.8.

Reconsiderations/Amendments of Extension Requests

(1) If a taxpayer sends an extension request back to IRS for reconsideration of a denied request, or a request for abatement of failure to file penalties due to a denied extension, route it to the area for processing specified by your campus.

(2) If a taxpayer files an amended application for processing, route it to the area specified by your campus to be researched and associated with the original request.

(3) If the original request was denied as late filed and the taxpayer supplies proof the original request was postmarked timely, approve the request and follow approval processing procedures.

Reminder: If an extension request for a prior year tax period must be reprocessed as an approved extension, ensure all necessary editing, especially of the tax period and received date, reflects the information appropriate for the prior year.

(4) If the original extension was timely filed, and the taxpayer has supplied all the information necessary for approving an extension in the reconsideration request, approve the application. For example, if the signature, or TIN, or reasonable cause was missing from the original application and is present in the reconsideration, approve the extension.

(5) If the reconsideration request is not approved, return it to the taxpayer notifying them to file the return as soon as possible.

(6) If the reconsideration is approved, input the extension through normal processing. These should be batched and processed using the appropriate program code. When the approved extension posts to master file, the failure to file penalties will be automatically reversed.

Installment Agreement

(1) If a Form 9465, Installment Agreement Request, or letter requesting an installment agreement is attached to an extension, route Form 9465 or letter to Compliance Services. Notate on the transmittal which extension form the attached Form 9465 was received with. Before routing Form 9465 to Compliance Services, verify the taxpayer(s) name, SSN, form number, and tax period are on both the installment agreement and the extension. Continue processing the extension request according to established procedures.

Form W-7 Attached to Extension Form

(1) If Form W-7, Application for IRS Individual Taxpayer Identification Number, is attached to Form 4868 or Form 2350, follow instructions below:

If the extension

Then

Is unnumbered without an SSN,

Transship the entire submission to AUSPC ITIN Unit at the address in (2) below.

Is numbered or unnumbered with an SSN,

Detach Form W-7 and its supporting documentation and transship to the AUSPC ITIN Unit, Austin, TX 73301-0057. Continue processing the extension request at the receiving center. Notate on the routing documentation that an extension was attached and was processed under SSN ___-__-____(enter the SSN used on the extension).

Is numbered without an SSN,

Leave Form W-7 and its supporting documentation attached and continue processing without an SSN.

(2) The AUSPC ITIN Unit will input Form W-7, and will notate "ITIN to be requested" on the extension and forward for processing.

(3) If Form W-7 is attached to Form 7004, detach and transship to the AUSPC ITIN Unit with all attachments. Continue normal processing of Form 7004.

Erroneous and Unidentified Documents

(1) If an original tax return is attached to an extension request with no explanation, and both documents are for the same taxpayer, MFT, and tax period, ensure the extension is attached to the back of the tax return and batch the tax return for processing. If both documents are not for the same taxpayer, MFT, and tax period, detach the tax return and process both documents.

(2) If a schedule or form that is normally attached to a tax return is received with the extension request, attach it to the back of the extension and continue processing.

Exception: If one of the following forms is attached to the extension document, take the specified action. Before detaching, verify the received date, taxpayer name(s), TIN, form number and tax period are on both the detached form and the extension. Continue processing the extension request according to established procedures.

Form

Action

Acknowledgment letter

See IRM 3.11.212.3.4.

Amended extension

See IRM 3.11.212.2.5(2).

E-file rejection letter

See IRM 3.11.212.8.2(11) for Form 7004, and IRM 3.11.212.9.3(7) (c) for Form 4868.

Form SS-4, Application for Employer Identification Number

See IRM 3.11.212.8.4(2).

Form W-7, Application for IRS Individual Taxpayer Identification Number

  • Attached to IMF extension: See IRM 3.11.212.2.7.

  • Attached to Form 7004: Detach Form W-7 and all attachments and forward to the AUSPC ITIN Unit, Austin, TX 73301-0057.

Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback

Detach and route Form 1138 to Accounts Management BMF Carryback Team.

Form 2553, Election by a Small Business Corporation

Original only: Detach and route to Entity function.

Form 2848, Power of Attorney and Declaration of Representative

Detach and route to the Centralized Authorization File (CAF) function.

Form 8822, Change of Address

Detach and route to Entity function.

Form 8822-B, Change of Address or Responsible Party - Business

Detach and route to Entity function.

Form 8832, Entity Classification Election

Detach and route to Entity function.

Form 9465, Installment Agreement Request

Detach and route to Compliance Services. See IRM 3.11.212.2.6.

Letter requesting an installment agreement

Detach and route to Compliance Services. See IRM 3.11.212.2.6.

Reconsideration/abatement of penalties

See IRM 3.11.212.2.5.

Access to IDRS (Integrated Data Retrieval System)

(1) When using IDRS, only access those accounts required to accomplish your official duties. Any unauthorized access or browsing of tax accounts by employees to satisfy personal curiosity or for fraudulent reasons is prohibited by IRS and is subject to disciplinary actions.

Research Command Codes

(1) CC INOLE definer S (INOLES) with the taxpayer's EIN, SSN, IRSN, or ITIN is used to find the following information:

  1. Taxpayer's name and address

  2. Taxpayer's name control

  3. Filing requirements (for BMF and Employee Plan Master File (EPMF) taxpayers)

  4. Fiscal Year Month (FYM) is the month the taxpayer's tax year ends

    Example: If the FYM is 12, the tax year ends in December.

  5. See IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ.

(2) Command code BMFOL definer I (BMFOLI) with the taxpayer's EIN or SSN (the SSN must be followed by a V or W) is used to find the following information for a BMF taxpayer:

  1. Taxpayer's name control

  2. Taxpayer's filing history. BMFOLI will list the tax periods on the master file and whether a return has posted to the tax period. A Y under RET PST column indicates a return (TC 150) has posted to that module.

  3. Note: Definer T may be used to display information from a specific tax period.

  4. See IRM 2.3.59, Command Codes BMFOL and BMFOR.

(3) CC IMFOL definer I (IMFOLI) with the taxpayer’s SSN, IRSN, or ITIN is used to find the following information:

  1. Taxpayer’s name control.

  2. Taxpayer’s filing history. IMFOLI will list the tax periods on the master file and whether a return has posted to the tax period. The POSTED RETURN column indicates if a return (TC 150) has posted to that module with entries of POSTED, MEF, SUBST4, etc.

  3. Note: Definer T may be used to display information from a specific tax period.

  4. See IRM 2.3.51, Command Code IMFOL.

(4) CC ENMOD with the taxpayer's EIN or SSN is used to find the following information:

  1. Taxpayer's name control

  2. Pending entity transactions, such as TC 000, which establishes the taxpayer's account, name changes, TC 013, which may change the name control, or transactions such as TC 053, that may change the tax year’s ending month.

  3. See IRM 2.3.15, Command Code ENMOD.

(5) CCs NAMEE and NAMES, NAMEB and NAMEI, FINDE and FINDS, and TPIIP.

  1. Research for a taxpayer's EIN or SSN on the BMF or EPMF using the taxpayer's name, and address information if known.

  2. Research for a taxpayer's SSN on the IMF by entering the taxpayer's name, and address information if known.

  3. The most efficient search uses the taxpayer's name and ZIP Code.

    Note: If researching for an SSN and the taxpayer is using a foreign address, enter the fully spelled country name or a double asterisk (**) in the country field of CC NAMES to access the International Account Profile.

  4. CC NAMEI and NAMES are used to research for the taxpayer's SSN.

  5. CC NAMEB and NAMEE are used to research for the taxpayer's EIN or SSN for a BMF entity.

  6. CC FINDS (SSN) and FINDE (EIN) are used to find a name and address for a TIN.

  7. CC TPIIP (Taxpayer Personally Identifiable Information Protection) is used to research using the last four digits of the taxpayer's SSN.

  8. See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.

Correspondence

(1) Correspondence letters are used to request information and notify taxpayers.

Correspondence to the Taxpayer

(1) When correspondence with the taxpayer is necessary, the following letters are available with their suggested uses. It is up to the employee to determine the letter best suited to the particular situation and to choose the appropriate paragraphs:

  1. Letter 3699C, Extension of Time to File (BMF): This letter is used for correspondence on BMF extensions of time to file. It may be used to request more information or to notify the taxpayer of the correct extended due date, the correct extension form to use, or the disapproval of an extension application.

  2. Letter 0296C, Extension of Time to File (IMF/BMF) Incomplete for Processing: This letter is used to request more information for both IMF and BMF extensions.

  3. Letter 0297C, Extension of Time to File and/or Pay (IMF/BMF); Denial Explained: This letter is used to notify the taxpayer the extension request was disapproved.

  4. Letter 0333C, Extension of Time to File (IMF/BMF) Approved: This letter is used to request information and to notify the taxpayer of the extended due date for both IMF and BMF extensions.

(2) When using one of these letters, prepare Form 3696, Correspondence Action Sheet, or other local use correspondence action sheet.

  1. Enter the taxpayer's name, address, and TIN.

    Exception: If the extension indicates the taxpayer wants notification or correspondence to be sent to a name and/or address other than the taxpayer's, enter that name and address on the correspondence action sheet.

  2. Enter the number of the letter to be used and list the appropriate paragraphs and fill-ins for the letter.

  3. Notate on the extension form the specific letter that was sent.

(3) Form 6513, Extension of Time to File, may be used when appropriate in place of a correspondex letter. It is not necessary to reject the document when this form is used.

  1. When notifying the taxpayer that the extension request is approved, always check the first box on Form 6513.

  2. When notifying the taxpayer that the extension request is not approved, always check the second box on Form 6513. Also, check the appropriate box to indicate the reason for disapproval.

  3. If using Form 6513, and the original request is not being sent back to the taxpayer, make a photocopy of the extension request to include with Form 6513.

(4) Form 6401, Request for Missing Information, may also be used in place of a correspondex letter when appropriate. It is not necessary to reject the document when this form is used. Enter the current date in the Date block at the top of the form.

Notification to Taxpayer

(1) When the extension request is denied, Code and Edit must initiate manual correspondence to inform the taxpayer the extension was denied. There is no automatic notice generated to the taxpayer. See IRM 3.11.212.10.2 and IRM 3.11.212.3.1.

Note: For an approved Form 2350 request, Code and Edit also must notify the taxpayer of the extension approval and of the extended due date.

(2) Notification of disapproved extension requests must be returned to the taxpayer within 10 days of the day the extension is disapproved.

Correspondence from the Taxpayer

(1) If the taxpayer correspondence is requesting an extension of time to file, see IRM 3.11.212.2.4.

(2) If the taxpayer is requesting a reconsideration of a previously denied extension request, route to the area specified in your campus for working extension reconsiderations. See IRM 3.11.212.2.5.

(3) Other taxpayer correspondence is normally handled by Accounts Management.

If

Then

The taxpayer indicates the extension attached to correspondence is a copy, or the attached extension is for a prior year's tax return,

Route the entire submission to Accounts Management.

The taxpayer does not indicate this, and the extension is for the current year's return,

Detach the correspondence, route it to Accounts Management, and process the extension request.

Acknowledgments

(1) If the taxpayer requests acknowledgment of receipt of an extension form and there is a stamped, self-addressed envelope attached (indicating Receipt and Control has not sent an acknowledgment), send an acknowledgment to the taxpayer. If the taxpayer has included a photocopy of the form, stamp or edit the campus name and received date on the copy before returning it to the taxpayer.

(2) If the taxpayer requests notification of approval or denial of the extension and normal procedures for the particular extension form do not require notification, send a copy of the approval or denial to the taxpayer.

Undeliverables

(1) When approval/denial notification or correspondence is returned to the Service due to a wrong or erroneous address, and there is another address included on the returned documents, re-send the correspondence to that address.

(2) If a better address is not included in the correspondence returned to the Service, research IDRS for a better address. See IRM 3.11.212.2.10.

If research

Then

Indicates a better address,

Re-send the letter to that address.

Does not indicate a better address or if the re-sent letter comes back again,

Give to your manager for proper preparation of documents to be destroyed.

(3) Do not input address changes based on address changes on the extension. The taxpayer is instructed to file Form 8822. If the taxpayer has attached a Form 8822, detach and forward to the Entity function.

Error Resolution System (ERS) Action Codes

(1) Form 7004, Form 4868, Form 2350, Form 8892, Form 5466-B, and Form 3177 are processed in the Error Resolution System (ERS).

(2) Action Codes may be assigned by Code and Edit for ERS returns. Descriptions for each Action Code are generally sufficient with no further explanation except for "Other Research" when a note of explanation concerning the missing information must be attached to the return.

(3) Only one Action Code may be assigned at one time to a record. The priority of the Action Codes will be 310, 4XX, 6XX, 3XX, 2XX.

(4) The Action Codes in the chart below are used in extension request processing. The suspense period is used for controlling Suspense documents, not for determining which code to assign.

Note: CE = Code and Edit, EC = Error Correction, S = Suspense Correction, GEN = Generated.

Action Codes

Description

Suspense Period

Function Used In

001

Input Document

0

EC

211

First Correspondence

40

CE, EC, S

215

International Correspondence

45

CE, EC, S

320

Entity Control

10

CE, EC, S

351

Taxpayer Identification Number (TIN) Research

0

EC, S

352

Name Research

3

CE, EC, S

353

Address Research

3

CE, EC, S

354

Filing Requirement Research

3

CE, EC, S

360

Other In-House Research

10

CE, EC, S

410

Technical Assistance

0

EC

420

Management Suspense—A

5

CE, EC, S

430

Management Suspense—B

10

CE, EC, S

440

Management Suspense—C

15

CE, EC, S

450

Management Suspense—D

20

CE, S

460

Management Suspense—E

25

CE, EC, S

480

Early Filed Suspense

150

CE, EC, S

490

System Problem

5

EC, S

610

Remittance Renumber

0

CE, EC

611

Renumber with-remit

0

CE, EC, S

620

NMF/Non-ADP

0

EC, S

630

Reentry

0

EC, S

640

Void

0

CE, EC, S

650

International - ACI

0

CE, EC, S

651

International - AUSPC

0

CE, EC

700

Duplicate Block DLN

0

GEN

Determination of Timely Filing General Instructions

(1) Code and Edit must use extreme care when determining when the extension request was filed because timely filing is an important requirement for approving the extension request. Erroneously denied extensions affect both the taxpayer and the Service by resulting in erroneous notices, increased calls to Customer Service lines, and increased volume of reconsiderations.

(2) The received date generally is the date the extension request was delivered to the IRS.

  1. All extensions will be stamped with an IRS received date except a timely filed calendar year Form 4868.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) If the received date is after the due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, consider the extension timely if it has a timely United States Postal Service (USPS) postmark date, regardless of when it is received. For registered and certified mail, see IRM 3.10.72.2.4.8.

Note: The postmark may be found on the envelope or stamped on the face of the document if more than one document was mailed in a single envelope.

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) Review all extension requests with a late received date for indications the extension may have a later due date. Some indications are:

  1. Form 4868: If either box 8 or box 9 is checked, or a foreign address is indicated, the extension is due 06/15/2024 instead of 04/15/2024. See IRM 3.11.212.9.3.

  2. Form 7004: If either box 2 or 4 is checked, the extension is due the 15th day of the 6th month after the end of the tax year (06/15 for calendar year extensions). For timeliness determination instructions, see IRM 3.11.212.8.2.

  3. All extension forms: If there is an indication the taxpayer is affected by an officially declared disaster, there is a postponement of the due date. If the extension request is postmarked on or before the date the disaster period ends, treat it as a timely filed extension. Also see Exhibit 3.11.212-5.

(5) Review all extension requests with a late received date for a timely postmark date.

  1. The postmark date is the date the USPS or other designated delivery service has stamped on the envelope to indicate the date the item was mailed.

  2. Receipt and Control will attach the envelope to any extension with a late received date. If more than one extension request was included in an envelope, the postmark date will be stamped on each additional extension.

  3. IRC 7502 includes the timely mailing treated as timely filing/paying rule. This rule states any document or payment is considered timely filed if the postmark date is on or before the due date, even if it is received after the due date.

  4. Consider any postmark when making this determination.

    Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. An extension with a timely foreign postmark will be considered timely filed based on Revenue Ruling 2002–23, 2002-1 C.B. 811.

(6) If the due date falls on a weekend or legal holiday, treat the extension request as timely filed if it is postmarked by the next day that is not a weekend or legal holiday.

(7) The due date of the extension request is the Return Due Date (RDD) of the type of return the request covers for the taxpayer's tax year ending. The tax year ending is the tax period of the extension.

(8) If the extension request is late based on examination of the received date and postmark date, there is no reasonable cause for late filing of extensions unless the Commissioner has extended the due date for filing due to a situation covered in Policy Statement 3-12 in IRM 1.2.1. This states, "Late filed applications for extensions of time to file returns will not be approved. The Service will neither consider nor approve on a case-by-case basis late filed applications for extensions of time to file returns. The Commissioner may extend the due date for filing returns for broad classes or groups of taxpayers, but only in cases of natural disaster, catastrophe or other extraordinary situations."

Business Master File (BMF) Identity (ID) Theft

(1) BMF ID Theft is increasing. If a case is found with attachments or correspondence showing the taxpayer is a victim of ID Theft, give the entire case to the manager/lead.

(2) The manager/lead will expedite the case to the Planning and Analysis (P&A) staff for referral to one of the Submission Processing (SP) BMF ID Theft liaisons. The taxpayer must show that they are a victim of ID Theft; do not send cases that are subject to Criminal Investigation (CI), Examination (Exam), or Fraud review.

Document Perfection

(1) This subsection includes general processing information for extension requests.

(2) Follow these general instructions for processing of all extension requests unless the procedures for a specific form includes differing instructions. In that case, the specific instructions take precedence.

Do Not Math Verify

(1) It is generally not the purpose of Document Perfection to mathematically verify or check the validity of the documents being processed. The computer will perform this function if the documents are coded and edited as prescribed in the applicable parts of this subsection.

Tax Period

(1) The tax period is 4 digits, edited in YYMM format, which define the year and month the taxpayer's tax year ends (e.g., if the tax year ending is April 30, 2024, edit Tax Period 2404).

(2) Edit the tax period in YYMM format in the upper right portion of the form (on Form 7004, edit to the left of the OMB number) unless otherwise indicated in specific instructions for the form.

Exception: It is not necessary to edit the tax period if the taxpayer's year end is the current calendar year (202312).

(3) Determine the tax period from:

  1. The taxpayer's entry on Line 5a of Form 7004.

    Exception: Extensions for Form 706-GS (D), Form 706-GS (T), and Form 1042 are always calendar year (no editing necessary).

  2. The tax period line immediately below the title of Form 4868.

  3. The taxpayer's entry on Line 1 of Form 2350.

  4. Form 8892 must always be calendar year (no editing necessary).

Note: If the taxpayer has erroneously entered a prior year or future year as the year on a calendar year extension, and all other items present (received date, postmark date, DLN Julian date, signature date) on the extension indicate the extension is for the current calendar year, and the request is timely filed for the current calendar year, assume the extension is for the current calendar year, so no tax period editing is necessary.

(4) The tax period should end on the last day of a month and must be for 12 months or less, except as otherwise specified below. Ignore a minor discrepancy such as October 30 instead of October 31. If the ending date is other than as specified, follow procedures in paragraphs (11) and (12) below.

(5) A fiscal year is 12 months that ends in any month other than December (edited Tax Period YY01 through YY11).

(6) Tax periods reported under the 52-53 week rule may end no more than 6 days before, and no more than 3 days after, the end of a month. When editing, use the last day of the month that is closest to the ending date.

  1. If the tax year ends within the first 3 days of the month, use the previous month in the tax period. If the tax year ends within 6 days of the end of the month, use that month in the tax period.

  2. Example: If the ending date is September 3, 2023, use the numeric designation for August (2308). If the ending date is October 28, 2023, use the numeric designation for October (2310).

  3. If the tax period is for more than 12 months or 53 weeks, follow procedures in (11) and (12) below.

(7) A short year is a tax year less than 12 months.

(8) If the taxpayer indicates that a final, short period tax return will be filed (final return box is checked and a short year is indicated), the tax year ends on the date the taxpayer went out of business.

  1. Edit the short tax period indicated by the taxpayer in YYMM format.

  2. If the day the taxpayer went out of business can’t be determined, use the month prior to the month of the received date.

  3. Exception: Extensions for Form 1042, Form 706-GS (D) and Form 706-GS (T) are always calendar year.

(9) If the taxpayer indicates an initial short period return will be filed, edit the short period as indicated by the taxpayer.

(10) The following examples are of the tax period format:

Tax Period Ends

Numeric Designation

December 31, 2023

2312 (do not edit)

November 30, 2023

2311

March 31, 2024

2403

October 3, 2023 (52–53 week document)

2309

October 3, 2023 (Final Short period)

2310

October 26, 2023 (52–53 week document)

2310

October 26, 2023 (Final Short period)

2310

(11) If the tax period is missing, illegible, invalid, or is longer than one year, assume the tax period to be the current calendar year if it makes the form timely.

(12) If the tax period is missing, illegible, invalid, or is longer than one year, and the extension is not timely filed for the current calendar year:

  1. Request research to determine correct FYM.

  2. If FYM is determined, edit the correct tax period on the extension form. If this causes the form to be untimely, follow normal denial procedures.

  3. If the tax period can’t be determined through IDRS research, correspond with the taxpayer. See IRM 3.11.212.3.1.

(13) Replies to tax period correspondence: Edit the tax period indicated by the taxpayer and continue processing.

(14) No replies to tax period correspondence: Follow local procedures to destroy the document.

Received Date

(1) Every extension request form received by the IRS should be stamped by the receiving area (usually Receipt and Control) with a date indicating when it was received, except a timely filed, calendar year Form 4868.

(2) Use the received date along with the postmark date to determine if the extension request was timely filed. For postmark types and definitions, see IRM 3.10.72.2.4. This IRM reference lists all the different types of mail then you can click on the type you have for more information on their received dates.

(3) If more than one received date is stamped on the form, circle all but the earliest received date.

(4) If the received date makes the extension delinquent and the postmark date is timely, circle out the received date and edit the timely postmark date as the received date in MMDDYY format on all extensions except timely filed calendar year Forms 4868. See IRM 3.11.212.5.

Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: A timely foreign postmark makes the extension timely.

(5) If the extension request was addressed and mailed to a state agency by the taxpayer, accept only the IRS received date on the return. If the extension request was addressed to the IRS by the taxpayer, but was incorrectly delivered to a state agency, use the postmark on the envelope as the received date.

(6) If a received date is required, the date stamping area has failed to date stamp the form or the date is illegible, and an Area Office date stamp is not present, determine and edit the received date in MMDDYY format in the center of the form. Determine the received date using the following priority:

  1. Earliest legible USPS postmark date, private meter postmark, or date from a designated private delivery service on the envelope or stamped on the face of the document.

  2. Service Center Automated Mail Processing System (SCAMPS) date.

  3. Revenue Officer's signature date.

  4. Signature date.

  5. DLN control (Julian) date minus 10 days.

  6. Current date minus 10 days.

Processing Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns

(1) This subsection includes instructions for processing Form 7004.

General Information and Instructions

(1) Section 2006(a) of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, P. L. 114-41, (the Act) changed the due dates for filing tax returns or extension requests of partnerships and most corporations for tax years beginning January 1, 2016 and after (Tax Period 201612 and subsequent).

(2) Partnership returns and extension requests are due 212 months after the tax period ends.

(3) Form 1120 series returns for C Corporations (other than Form 1120-C and Corporations that end the tax year on June 30) are due 312 months after the tax period ends. In addition, the Act changed the duration of the automatic extension of time to file some C Corporation returns. C Corporations that end the tax year on December 31 receive a 6-month extension. C Corporations that end the tax year on June 30 are due 212 months after the tax period ends and receive a 7-month extension.

Exception: Form 1120-POL tax year ending June 30 is due 312 months after the tax period ends and receives a 6-month extension.

(4) Form 1041 (other than bankruptcy estate) extension requests receive a 512-month extension.

(5) Return Code 5 will be edited when the taxpayer indicates the extension is for Form 1041 (bankruptcy estate only).

  1. These taxpayers are allowed a 6-month extension of time to file.

  2. Return Code 5 will generate an automatic 6-month extension.

(6) Do not convert a Form 7004 to a Form 4868. Form 7004 can never be used to request an extension for an individual income tax return.

(7) If Form 7004 has an SSN and no indication of what type of tax return the taxpayer wants the extension for, research for BMF filing requirements.

  1. If no BMF account is found and there is no indication the taxpayer is requesting an extension for a BMF tax return, return Form 7004 to the taxpayer using Form 6401.

  2. Check the box “Please complete items:” and enter the text “Your Employer Identification Number, and the Form Code of the return the extension is for. If you need an extension for your individual income tax return, please use Form 4868.”

  3. Note: Form 7004 may be filed using an SSN if the taxpayer is requesting an extension for Form 706-GS (D) and the distributee is an individual. See IRM 3.11.212.8.4 (3).

(8) An approved Form 7004 grants an automatic extension of time to file for 6-months from the return due date for all forms except Form 1041 (other than bankruptcy estate) and Form 1120C Corporations with tax periods ending in June.

  1. Form 1041 (other than bankruptcy estate) automatic extensions are for 512 months from the return due date.

    Exception: Form 1041 (bankruptcy estate only) is granted an extension of 6 months. Return Code 5 must be edited on these extension requests.

  2. No signature or reason for the extension is required.

(9) The taxpayer indicates the type of return being extended by entering the form code in the boxes on line 1 of the form.

  1. The form codes are listed in Part I of Form 7004.

  2. The form code is used by Code and Edit to determine which MFT to edit. See IRM 3.11.212.8.4.2.

Note: If the form code is blank or illegible, Form 7004 will be batched as a Form 1120 series by the Batching Function.

(10) Extension requests for Form 1120-C, Form Code 34, and Form 1120-F (Form Code 15) have different due dates and different processing instructions from other extensions for 1120 series returns. If one of these extensions is batched with other types of extensions, separate and re-batch. See IRM 3.11.212.8.3.1 and IRM 3.11.212.8.3.3.

(11) Extensions for Form 1120-F (Form Code 15) must be processed at OSPC using an international File Location Code (FLC) for the first two digits of the DLN. If the extension request is for Form 1120-F, take the following action:

If

Then

Unnumbered,

Withdraw from the batch and send to OSPC.

Numbered,

Edit Action Code 650 on the bottom left margin of the form, prepare Form 4227, and leave in the batch.

(12) If duplicate Forms 7004 are received (forms with the same EIN, name, form type, and tax period), destroy the duplicate as classified waste or, if attached to the original form, delete by "X"ing or slashing the duplicate and leave attached to the back of Form 7004. See IRM 21.5.1, General Adjustments.

Exception: If the taxpayer has included a copy because the taxpayer wants a notification the request was approved, see IRM 3.11.212.3.4.

(13) Special procedures apply to corporations filing Form 1120, Form 1120-C, Form 1120-L, and Form 1120-PC. See IRM 3.11.212.8.3.4.

(14) If Form 1138 is attached to Form 7004, take the following action:

  1. Ensure the taxpayer's name and EIN are present on Form 1138. If missing or incomplete, edit from Form 7004.

  2. Edit the received date from Form 7004 onForm 1138.

  3. Detach and route Form 1138 to Accounts Management BMF Carryback Team.

  4. Continue normal processing of Form 7004.

(15) If obsolete Form 2758, Form 8736, or Form 8800 is received, convert to current year Form 7004.

  1. Edit the taxpayer’s name, address, and EIN.

  2. Edit the received date.

  3. Enter the two-digit form code for the return listed on the extension in Part I.

  4. Edit taxpayer information in Part II.

  5. Attach Form 7004 to the front of the extension.

(16) A separate Form 7004 must be filed for each return for which an extension of time to file is requested. If a list of businesses is attached to a single Form 7004, take the following actions:

  1. If the application is for an extension of any combination of these types of returns - Form 1120, Form 1120-C, Form 1120-L, and Form 1120-PC - see IRM 3.11.212.8.3.4.

  2. If the extension application is for any other type of return covered by Form 7004, but not listed above in (a), return it to the entity or taxpayer with Form 6513. If the request is timely filed, check the seventh box that talks about a blanket request. If the request is not timely filed, check the third box.

(17) If multiple Forms 7004 have been sent in together and are for different entities (Forms have different names and EINs), separate each Form 7004 for processing.

Form 7004 Determination of Timely Filing

(1) It is extremely important Code and Edit review the entire extension and attachments to correctly determine whether or not the extension was filed timely. See IRM 3.11.212.5.

(2) Extensions may be erroneously denied when an incorrect received date is used or when the postmark date is not considered. This may result in erroneous failure to file penalties, notices to the taxpayer, and possible increases in reconsideration requests.

(3) To be timely filed, Form 7004 received date must be on or before the due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or the postmark date must be on or before the due date≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. See IRM 3.11.212.8.2.1.

(4) If the due date falls on a weekend or holiday, consider the extension timely filed if received/postmarked on the following business day.

Example: In 2023, April 15 is a Saturday, April 16 is a Sunday, and April 17 is Emancipation Day. So, if the extension is due April 15, an extension request with a postmark of April 18 would be timely. For 2024, April 15 is a Monday, but in Maine and Massachusetts it is Patriots’ Day and April 16 is Emancipation Day in Washington, DC. So in Maine and Massachusetts, the extension request is timely if postmarked by 04/17/2024.

(5) This table includes examples of timeliness determination:

Extension is due

Received Date is

Postmark Date is

Is the Extension Timely?

03/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Not necessary to check

Yes

03/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

On or before 03/15/2024

Yes - circle out received date and edit postmark date

03/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

After 03/15/2024

No - unless other exceptions apply

06/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Not necessary to check

Yes

06/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

On or before 06/17/2024

Yes - circle out received date and edit postmark date

06/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

After 06/17/2024

No - unless other exceptions apply

Note: For taxpayers in Maine and Massachusetts with Tax Period 202312, the timely postmark date is April 17, 2024.

(6) The following Figure 3.11.212-1 shows Form 7004 received date editing when the postmark date is timely:

Exception: Optionally during peak processing (March through April), if timely forms are sorted and batched separately, it is not necessary to circle out received dates and edit postmark dates. Verify timeliness and remove from the batch if untimely.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(7) If the taxpayer files a short period extension for a final Form 1120-S, consider the extension timely filed if it is received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or postmarked on or before the due date of the full year return.

  1. Form Code 25 is entered on line 1.

  2. A short tax year must be indicated on line 5a.

  3. Final return box must be checked on line 5b.

    Example: Form 7004 is filed for Form 1120-S showing tax year beginning March 1, 2023 and ending August 31, 2023. The Final return box on line 5b is checked. Extension request received date is 05/04/2024. Although this would be late for tax period 202308, in this case the extension request is considered timely filed because the due date of the full year return would be 05/15/2024.

  4. Short period Form 1120 series Treasury Regulation 1.1502-76: If a corporation is filing a short period extension because it has become part of a consolidated group, consider the extension request timely filed if it is received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or postmarked on or before the due date of the full year return and all of the following are present:

  1. A short tax year is indicated on line 5a.

  2. "Consolidated Return to Be Filed" box is checked on line 5b.

  3. Taxpayer notates on the form or an attachment "Reg. 1.1502-76", "changing tax year to get in step with parent", "will file consolidated return" or a similar statement.

(8) Consider extensions with a timely foreign postmark timely filed.

(9) If the taxpayer checks the box on line 2 of Form 7004 (indicating a foreign corporation does not have an office or place of business in the United States), treat the extension request as timely filed if received/postmarked by the 15th day of the 6th month after the end of the tax period. It is not necessary for the extension to show a foreign address.

Example: If the tax period on the extension is 202405, the extension request must be postmarked by 11/15/2024.

(10) A taxpayer who checks the line 4 box or indicates qualification under Treas. Reg. section 1.6081-5 is allowed an automatic extension of time to file a return and pay taxes. An extension form isn’t required for the automatic extension. A taxpayer may file Form 7004 to request more time to file the return if unable to file within this extended period.

  1. Form 7004 must be received/postmarked by the 15th day of the 6th month after the end of the tax year, adjusted for weekends and holidays (06/17/2024 for calendar year taxpayers, because 06/15/2024 is a Saturday).

  2. Leave the original received date on the extension.

Note: It is not necessary for the extension to show a foreign address.

(11) If the taxpayer attempted to file the extension electronically and it was rejected, the paper request must be filed by the later of the due date or 5 calendar days after the date the Service gave notification the extension was rejected. If the taxpayer provides the date the electronic filing was rejected, and that date is no more than 5 calendar days prior to the postmark date on the paper extension, process as timely filed; otherwise process as late filed if received after the due date.

(12) If the address on the extension is in a state covered by an officially declared disaster and the extension is postmarked no later than the postponed due date granted by FEMA, the extension is timely filed. See Exhibit 3.11.212-5.

Form 7004 Due Dates

(1) Extension requests for Form 706-GS (D), Form 706-GS (T), and Form 1042 are always filed for a calendar year (202212):

Form

Timely Postmark Date

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Master File Generated Extended Date

Form 706-GS (D)/ 706-GS (T)

04/15/2024

≡ ≡ ≡ ≡ ≡ ≡

10/15/2024

Form 1042

03/15/2024

≡ ≡ ≡ ≡ ≡ ≡

09/15/2024

Note: For taxpayers in Maine and Massachusetts, the timely postmark date for Form 706-GS is April 17, 2024.

(2) Extension requests for Form 1041 (estate other than a bankruptcy estate) and Form 1041 (trust) are granted a 512-month extension. Extension requests for Form 1041 (bankruptcy estate only), Form 1041-N, and Form 1041-QFT are granted a 6-month extension.
Use the following chart for processing extension requests for:

  • Form 1041

  • Form 1041-N

  • Form 1041-QFT

Form 7004 Due Dates for Form 1041, Form 1041-N, and Form 1041-QFT

Tax Period

Timely Postmark Date

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Master File Generated Extended Date (512 months)

Master File Generated Extended Date (6 months)

202309

01/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

06/30/2024

07/15/2024

202310

02/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

07/31/2024

08/15/2024

202311

03/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

08/31/2024

09/15/2024

202312

04/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

09/30/2024

10/15/2024

202401

05/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

10/31/2024

11/15/2024

202402

06/17/2024

≡ ≡ ≡ ≡ ≡ ≡

11/30/2024

12/15/2024

202403

07/15/2024

≡ ≡ ≡ ≡ ≡ ≡

12/31/2024

01/15/2025

202404

08/15/2024

≡ ≡ ≡ ≡ ≡ ≡

01/31/2025

02/15/2025

202405

09/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

02/28/2025

03/15/2025

202406

10/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

03/31/2025

04/15/2025

202407

11/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

04/30/2025

05/15/2025

202408

12/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

05/31/2025

06/15/2025

202409

01/15/2025

≡ ≡ ≡ ≡ ≡ ≡ ≡

06/30/2025

07/15/2025

Note: For taxpayers in Maine and Massachusetts with Tax Period 202312, the timely postmark date is April 17, 2024.

(3) Use the following chart to process extension requests for:

  • Form 1065

  • Form 1066

  • Form 1120-S

  • Form 3520-A

  • Form 8804

Exception: For Form 8804, a timely extension request is due 512 months after the tax period ends if the partnership keeps records outside the United States and Puerto Rico.

Form 7004 Due Dates for Form 1065, Form 1066, Form 1120-S, Form 3520-A, and Form 8804

Tax Period

Timely Postmark Date

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Master File Generated Extended Date

202309

12/15/2023

≡ ≡ ≡ ≡ ≡ ≡ ≡

06/15/2024

202310

01/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

07/15/2024

202311

02/15/2024

≡ ≡ ≡ ≡ ≡ ≡

08/15/2024

202312

03/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

09/15/2024

202401

04/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

10/15/2024

202402

05/15/2024

≡ ≡ ≡ ≡ ≡ ≡

11/15/2024

202403

06/17/2024

≡ ≡ ≡ ≡ ≡ ≡

12/15/2024

202404

07/15/2024

≡ ≡ ≡ ≡ ≡ ≡

01/15/2025

202405

08/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

02/15/2025

202406

09/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

03/15/2025

202407

10/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

04/15/2025

202408

11/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

05/15/2025

202409

12/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

06/15/2025

202410

01/15/2025

≡ ≡ ≡ ≡ ≡ ≡

07/15/2025

Note: For tax period 201812 and later, Form 1065-B can no longer be filed.

Note: For taxpayers in Maine and Massachusetts with Tax Period 202312, the timely postmark date is April 17, 2024.

(4) Use the following chart to process extension requests for:

  • Form 1120

  • Form 1120-F (without box 2 or 4 checked).

  • Form 1120-FSC

  • Form 1120-H

  • Form 1120-L

  • Form 1120-ND

  • Form 1120-PC

  • Form 1120-REIT

  • Form 1120-RIC

  • Form 1120-SF

Note: For forms not listed above:
Form 1120-S, see (3) above
Form 1120-C, see IRM 3.11.212.8.3.1
Form 1120-POL, see (5) below
Form 1120-F, box 2 or 4 checked or Treas. Reg 1.6081-5 is quoted, see (6) below

Form 7004 Due Dates for Form 1120 Series Returns (Except Forms 1120-C, 1120-POL, 1120-S, and 1120-F with box 2 or 4 checked)

Tax Period

Timely Postmark Date

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Master File Generated Extended Due Date

202308

12/15/2023

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

06/15/2024

202309

01/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

07/15/2024

202310

02/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

08/15/2024

202311

03/15/2024

≡ ≡ ≡ ≡ ≡ ≡

09/15/2024

202312

04/15/2024

≡ ≡ ≡ ≡ ≡ ≡

10/15/2024

202401

05/15/2024

≡ ≡ ≡ ≡ ≡ ≡

11/15/2024

202402

06/17/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

12/15/2024

202403

07/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

01/15/2025

202404

08/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

02/15/2025

202405

09/16/2024

≡ ≡ ≡ ≡ ≡ ≡

03/15/2025

202406

09/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

04/15/2025

202407

11/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

05/15/2025

202408

12/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

06/15/2025

202409

01/15/2025

≡ ≡ ≡ ≡ ≡ ≡

07/15/2025

Note: For taxpayers in Maine and Massachusetts with Tax Period 202312, the timely postmark date is April 17, 2024.

(5) Form 1120-POL filers may or may not be incorporated. The due date is the 15th day of the 4th month (312-months) after the tax period ends. Form 1120-POL filers will receive a 6-month extension, regardless of tax period ending month if the extension request is timely. Use the following chart to process extension requests for Form 1120-POL:Form 7004 Due Dates for Form 1120-POL

Tax Period

Timely Postmark Date

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Master File Generated Extended Due Date

202309

01/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

07/15/2024

202310

02/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

08/15/2024

202311

03/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

09/15/2024

202312

04/15/2024

≡ ≡ ≡ ≡ ≡ ≡

10/15/2024

202401

05/15/2024

≡ ≡ ≡ ≡ ≡ ≡

11/15/2024

202402

06/17/2024

≡ ≡ ≡ ≡ ≡ ≡

12/15/2024

202403

07/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

01/15/2025

202404

08/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

02/15/2025

202405

09/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

03/15/2025

202406

10/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

04/15/2025

202407

11/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

05/15/2025

202408

12/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

06/15/2025

202409

01/15/2025

≡ ≡ ≡ ≡ ≡ ≡

07/15/2025

Note: For taxpayers in Maine and Massachusetts with Tax Period 202312, the timely postmark date is April 17, 2024.

(6) Extension requests for Form 1120-F if box 2 or 4 is checked, or if Treas. Reg. 1.6081-5 is notated:

Tax Period

Timely Postmark Date

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

202307

01/16/2024

≡ ≡ ≡ ≡ ≡ ≡

202308

02/15/2024

≡ ≡ ≡ ≡ ≡ ≡

202309

03/15/2024

≡ ≡ ≡ ≡ ≡ ≡

202310

04/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

202311

05/15/2024

≡ ≡ ≡ ≡ ≡ ≡

202312

06/17/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

202401

07/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

202402

08/15/2024

≡ ≡ ≡ ≡ ≡ ≡

202403

09/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

202404

10/15/2024

≡ ≡ ≡ ≡ ≡ ≡

202405

11/15/2024

≡ ≡ ≡ ≡ ≡ ≡

202406

12/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: For taxpayers in Maine and Massachusetts with Tax Period 202310, the timely postmark date is April 17, 2024.

Special Instructions

(1) Certain extension requests require specific processing instructions:

  • Extensions for Form 1120-C (Form Code 34) have later due dates than other Form 1120 series extensions. See IRM 3.11.212.8.3.1.

  • Extensions for NMF Form 8612, Form 8613, Form 8725, Form 8831, Form 8876, Form 8924, and Form 8928. See IRM 3.11.212.8.3.2.

  • Extensions for Form 1120-F (Form Code 15) and for Form 1041 (bankruptcy estate only) (Form Code 03) must always have an edited return code. See IRM 3.11.212.8.3.3 and IRM 3.11.212.8.4.

  • Extensions for consolidated returns. See IRM 3.11.212.8.3.4.

(2) The following subsections include the specific instructions for processing extensions for these forms.

Form 7004 for Form 1120-C - Ogden Submission Processing Center (OSPC)

(1) Extension requests for Form 1120-C (as described in IRC 6072(d)) are due the 15th day of the 9th month (812 months) after the tax period ends. The following table shows the due dates for Form 7004 filed for Form 1120-C:

Tax Period

Timely Postmark Date

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Master File Generated Extended Date

202303

12/15/2023

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

06/15/2024

202304

01/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

07/15/2024

202305

02/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

08/15/2024

202306

03/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

09/15/2024

202307

04/15/2024

≡ ≡ ≡ ≡ ≡ ≡

10/15/2024

202308

05/15/2024

≡ ≡ ≡ ≡ ≡ ≡

11/15/2024

202309

06/17/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

12/15/2024

202310

07/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

01/15/2025

202311

08/15/2024

≡ ≡ ≡ ≡ ≡ ≡

02/15/2025

202312

09/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

03/15/2025

202401

10/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

04/15/2025

202402

11/15/2024

≡ ≡ ≡ ≡ ≡ ≡

05/15/2025

202403

12/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

06/15/2025

202404

01/15/2025

≡ ≡ ≡ ≡ ≡ ≡ ≡

07/15/2025

(2) A cooperative not described in IRC 6072(d) generally must file its income tax return by the 15th day of the 4th month (312 months) after the end of its tax year. For taxpayers in Maine and Massachusetts with Tax Period 202307, the timely postmark date is April 17, 2024.

(3) A cooperative with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month (212 months) after the end of its tax year.

(4) A cooperative with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month (212 months) after the end of its tax year.

Non-Master File Form 7004

(1) Form 7004 extension requests for the following NMF forms are processed at KCSPC, under program 75800:

  • Form 8612

  • Form 8613

  • Form 8725

  • Form 8831

  • Form 8876

  • Form 8924

  • Form 8928

(2) KCSPC only: If any Form 7004 filed for a NMF return is erroneously batched with master file Form 7004 or vice versa, take the following action:

  1. Pull unnumbered forms from the batch and follow local procedures to have the document re-batched.

  2. Edit numbered forms with Action Code 610 and prepare Form 4227 to have the document be renumbered.

(3) Determine the timeliness of extension requests for NMF forms:

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Extension requests for Form 8612 and Form 8613 are always filed for a calendar year (202312) and are due March 15th.

  3. Extension requests for Form 8831 are due the 15th day of the 4th month (312-months) after the tax year end. For a calendar year, the due date is April 15.

  4. If the extension request for Form 8612, Form 8613, or Form 8831 is denied, notify the taxpayer. See IRM 3.11.212.3.1.

(4) See the following table for the due dates for extension requests for NMF forms:

Form

Due Date

Form 8612/Form 8613

March 15th

Form 8831

15th day of the 4th month after the tax period ending

Form 8725

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Form 8876

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Form 8924

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Form 8928

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Form 7004 Foreign Corporation Form 1120-F - Ogden Submission Processing Center (OSPC)

(1) Extensions for Form 1120-F (Form Code 15) must be processed at OSPC. Transship if filed at another campus.

(2) If Form 7004 Part II line 2 box is not checked, consider the request timely filed if received/postmarked by the 15th day of the 4th month (312-months) after the end of the tax period.

(3) If Form 7004 Part II line 2 box is checked, consider the request timely filed if received/postmarked by the 15th day of the 6th month after the end of the tax period. See IRM 3.11.212.8.2.1.

(4) Edit a Return Code in the margin to the right of Line 1 boxes on all extensions for Form 1120-F. See Figure 3.11.212-2.

  1. If the line 2 box is checked, edit Return Code 6. Figure 3.11.212-2 shows editing of Return Code 6.

  2. If the line 2 box is not checked, edit Return Code 7.

(5) If the extension is numbered, the file location code (first two numbers in the DLN) for Form 1120-F extensions must be 60. If it is not, have Form 7004 renumbered for the correct file location code.

(6) Follow all other normal editing procedures for Form 7004. See IRM 3.11.212.8.4.

Return Code Editing Form 1120-F

Form 7004 Consolidated Applications

(1) These procedures apply to timely filed extensions for Form 1120, Form 1120-C, Form 1120-L, and Form 1120-PC. If the taxpayer has indicated the extension request is for another type of return, process normally; this is not a consolidated application.

(2) Examine all applications to determine whether they are from parent corporations requesting extensions of time for subsidiary corporations in addition to the parent. This requires examining all attachments as well as the applicable lines on the extension for evidence of consolidation.

Exception: It is not necessary to review for subsidiaries if the extension request is denied. Follow normal disapproval actions. See IRM 3.11.212.8.6.

(3) If the consolidated application was filed in a site other than where the parent corporation would file (based on the parent corporation's address), examine the entire extension request to determine whether it is a pseudo application as explained below.

  1. A pseudo application is merely an information copy of a bona fide application previously filed by a parent corporation on behalf of a subsidiary (or subsidiaries) located in a different area.

  2. Example: A Form 7004 bearing a parent address in Michigan was stamped received in Columbia, SC. On the reverse side, it listed two subsidiaries with South Carolina addresses and had the following notation: "Form 7004 is being filed in Detroit, Michigan. The consolidated return will be filed in Detroit, Michigan."

  3. If there is a notation which gives a clear indication of a pseudo condition, do not process the application. Give to your supervisor. If there is not a clear indication of a pseudo condition, consider this a valid extension request.

(4) If the extension request is for Form 1120, Form 1120-C, Form 1120-L, or Form 1120-PC, use the following items to identify a consolidated Form 7004:

  1. Box on line 3 is checked, indicating the parent intends to file a consolidated return, and/or

  2. There is an attached list of subsidiaries.

  3. Note: When Form 7004 is received with an attached list of the names of company shareholders with their SSNs, process normally. This is not a consolidated Form 7004.

(5) If the box on line 3 is checked, the parent corporation is required to attach a list with the names, addresses, and EINs of all members of the group that will be covered by the consolidated return. This is required for the subsidiaries to be included in the extension to file.

  1. If no list of subsidiaries is attached, correspond for the listing. Use Letter 3699C and mail to the address of the parent corporation. When the reply is received, attach the listing to Form 7004.

  2. If a list of subsidiaries is attached and 5 or fewer subsidiary EINs are missing or invalid (e.g., repeating digits, such as 11-1111111), sequential digits, or other than 9 digits, research for the EINs for the subsidiaries. If not found, route to Entity Control for assignment of EINs.

  3. If a list of subsidiaries is attached and the list shows None, Applied For, or Pending for any subsidiary EINs, research for the EINs. If not found, route to Entity Control for assignment of EINs.

  4. If a list of subsidiaries is attached and more than 5 EINs are missing or invalid (e.g., repeating digits, such as 11-1111111), sequential digits, or other than 9 digits, correspond for the missing EINs. Use Letter 3699C, and mail to the address of the parent corporation. Continue processing the extension request. When the reply is received, associate it with Form 7004.

Exception: If the extension request is disapproved, don't correspond. Follow normal disapproval actions. See IRM 3.11.212.8.6.

(6) Process Form 7004 normally for the parent corporation.

Note: It is not necessary to input a TC 460 for the subsidiaries.

Editing Instructions - Form 7004

(1) Underline the Name Control. See IRM 3.11.212.8.4.1.

(2) Review for a valid EIN.

  1. If the EIN is illegible, other than 9 digits, or missing, check attachments.

  2. If a valid EIN is not found or there is more than one EIN and the extension is unnumbered, research for a valid EIN. If not found, suspend to Entity for assignment of an EIN.

    Note: If there is no EIN and there is a Form SS-4 attached, detach and route Form SS-4 and related documents to the Entity Control function for immediate assignment of an EIN.

  3. If a valid EIN is not found or there are multiple EINs and the extension is numbered, take no action.

  4. If there is an SSN and there is no indication on Form 7004 what type of form the extension is for, do not convert to Form 4868. Follow instructions in IRM 3.11.212.8.1 (7).

  5. Exception: Extension requests for Form 706-GS (D) (Form Code 01) may be filed using an SSN if the distributee is an individual. See (3) below.

(3) Extensions for Form 706-GS (D) may be filed using an EIN (if the distributee is a trust) or an SSN (if the distributee is an individual). If the taxpayer is using an SSN, edit a 0 (zero) after the SSN.

    Example: Taxpayer identification number is 000-00-1234, name is Mary Smith, and Form Code entered on line 1 is 01. Assume the TIN is an SSN and edit 0 after the SSN.

(4) Edit the tax period in YYMM format to the left of the OMB number based on the tax year the taxpayer has entered on line 5a. See IRM 3.11.212.7.2.

  1. It's not necessary to edit the tax period if it is for the current calendar year (202312).

  2. If the extension is for Form Code 01, 02, or 08 (Form 706-GS (D), Form 706-GS (T), or Form 1042) no tax period editing is necessary as they are always calendar year.

  3. If the extension is for a short tax year (Part II, line 5a shows a period of less than 12 months), see the change in accounting period instructions. See IRM 3.11.212.8.4.3.

(5) Edit the received date if one is not present. See IRM 3.11.212.7.3.

(6) Edit the MFT code. See IRM 3.11.212.8.4.2.

(7) Edit the Return Code on extensions for Form 1041 (bankruptcy estate only) and Form 1120-F. Edit the Return Code to the right of the boxes on line 1:

If Form Code is

And

Then edit Return Code

03

 

5

15

Box on line 2 is checked (foreign corporation which does not maintain an office in U.S.)

6

15

Box on line 2 is not checked (foreign corporation which maintains an office in U.S.)

7

(8) When required, edit the CCC in the middle of the top margin of Form 7004.

  1. Edit CCC L when the extension is denied. See IRM 3.11.212.8.6.

  2. Edit CCC W for a short tax year when the taxpayer has checked one of the boxes on Part II line 5b. See IRM 3.11.212.8.4.3.

  3. Only one CCC may be edited. If both CCC L and CCC W apply, edit CCC L.

(9) It is not necessary to edit line 6, line 7, or line 8.

(10) If the extension request is filed late, follow disapproval actions. See IRM 3.11.212.8.6.

(11) See Exhibit 3.11.212-2.

Form 7004 Name Control Editing

(1) Underline the name control of the taxpayer. The ampersand (&) and hyphen (-) are the only special characters allowed in the name control.

  1. The name control consists of four alpha and/or numeric characters.

  2. The name control can have less than, but no more than, four characters.

  3. Blanks may be present only at the end of a name control.

  4. No character may follow a blank.

  5. Use the BMF Name Control Job Aid, Document 7071-A, appropriate to the type of tax form the taxpayer has indicated on the extension. Figure 3.11.212-3 shows examples of editing for corporation, estate and trust name controls.

Form 7004 Name Control Editing

(2) If the name is not present on the name line but can be determined from elsewhere on the extension or on attachments, edit the name control to the name line. If it can’t be determined:

  1. On a numbered extension, take no action.

  2. On an unnumbered extension, research for the taxpayer's name using the TIN.

(3) If the name, address, and TIN are all missing, consider the document unprocessable. Give to your manager for preparation for destruction.

(4) Form 7004 has different types of name controls based on the type of return for which the extension is requested. Review line 1 to determine the type of return.

Form 7004 MFT Editing

(1) Edit the two-digit MFT code in the upper left corner of Form 7004 for the type of return the taxpayer wants for the extension. Figure 3.11.212-4 shows MFT editing when the taxpayer has requested an extension for Form 1065.

  1. If the extension is for Form Code 28, 29, 30, 32, 33, 35, or 36, the extension must be processed in KCSPC.

  2. Determine the correct MFT based on the form code the taxpayer has entered on line 1. See the following table.

If line 1 Form Code is

The extension is for

Then edit MFT

01

Form 706-GS (D)

78

02

Form 706-GS (T)

77

03-07

Form 1041

05

08

Form 1042

12

09

Form 1065

06

11

Form 1066

07

12 & 15-26

Form 1120 series

02

27

Form 3520-A

42

31

Form 8804

08

34

Form 1120-C

02

(2) Optionally during peak processing (March through April), if forms are sorted and batched according to MFT it is not necessary to edit the MFT.

Form 7004 MFT Editing for Form 1065

(3) Follow these procedures for Form 7004 if multiple Form Codes or no Form Code is entered on line 1:

  1. Search the extension and attachments for a clear indication of which type of return is being extended. Taxpayers may circle the form in the list at the bottom of Form 7004 instead of entering a code on line 1.

  2. If there is no indication, give to your Work Leader to research for filing requirements and edit the MFT based on filing requirements. Edit the appropriate form code in the boxes on line 1 as an aid to Batching. If not found, leave blank.

  3. If the taxpayer doesn't have filing requirements for any of the forms listed on Form 7004, leave the MFT blank and continue processing. No further editing is necessary.

  4. If the taxpayer marks multiple form codes on Form 7004 and has open filing requirements for forms entered, leave the MFT blank and continue processing.

Short Tax Year Form 7004

(1) Follow these instructions if the taxpayer has indicated a short tax year in Part II, line 5a.

(2) The taxpayer may indicate a tax period of less than 12 months because an initial return will be filed, a final return will be filed, the accounting period is changing, the corporation is becoming or ceasing to be a member of a consolidated group, or the Other box is checked.

Caution: Some short period returns have due dates based on the full year. See IRM 3.11.212.8.2.

(3) If a short year is indicated in Part II, line 5a, and one of the boxes on line 5b is checked, edit CCC W and the tax period the taxpayer indicated. See Figure 3.11.212-5.

Editing of CCC W

(4) If the extension is for a Form 1120 series return, and is being filed due to becoming part of a consolidated group ("Treas. Reg. section 1.1502.-76", "changing tax year to get in step with parent", "will file a consolidated return", checks "Consolidated return to be filed" box on line 5b, or something similar), edit CCC W and edit the tax period in YYMM format to the right of the words "File a separate application for each return."

(5) Only one CCC may be used on a document. If the extension is late, edit CCC L.

Form 7004 Approval Actions

(1) Form 7004 will be approved if filed timely based on the return due date of the form being extended. See IRM 3.11.212.8.2.1.

(2) Edit the form as instructed in IRM 3.11.212.8.4.

(3) If the taxpayer requests an extended due date of more than 6 months (512 months for extension requests for Form 1041 trust and Form 1041 (other than bankruptcy estate)) from the original return due date, continue processing Form 7004 as approved, but correspond to notify the taxpayer the extended due date can be granted for no more than 512 or 6 months. See IRM 3.11.212.3.1.

Exception: For Form 1120 series with tax year ending June 30, the extension is for 7 months. Form 1120-POL is only allowed 6 months.

Exception: If the extension request is greater than the maximum by one or two days because the 15th falls on a Saturday, Sunday, or legal holiday, approve the extension, but do not correspond.

(4) If the extension request is for Form Code 03, Form 1041 (bankruptcy estate only), edit Return Code 5 in the margin to the right of line 1.

Form 7004 Disapproval Actions

(1) If the Form 7004 extension request is not approved, edit CCC L in the middle of the top margin of the form.

(2) Correspond to notify the taxpayer the extension was denied and the reason for denial. See IRM 3.11.212.3.1. The application will remain in the process flow.

(3) If the taxpayer is requesting an additional extension beyond the original 512 or 6 -month period (submitting a second extension request), research using BMFOL for a posted TC 460:

If

Then

TC 460 is posted and the extension is unnumbered,

  1. Return the extension request to the taxpayer using Form 6513.

  2. Notate Denied and select the appropriate paragraphs on Form 6513 to show the maximum extension allowed by law has already been granted.

TC 460 is posted and the extension is numbered,

  1. Edit Action Code 640 on the bottom left margin of the form.

  2. Correspond with the taxpayer to explain the maximum extension allowed by law for most taxpayers within the United States is 6 months (512 months for Form 1041 other than bankruptcy estate)). Use Letter 0297C or Form 6513. See IRM 3.11.212.3.1.

  3. Prepare Form 4227 and notate, "Return Form 7004 to the taxpayer".

  4. Leave the application in the batch.

No TC 460 is posted,

Follow normal denial procedures.

Exception: If the request is for a foreign corporation or taxpayer abroad does not have an office or place of business in the United States (box is checked on line 2 or there is a notation on the request or attachment), these should be worked in OSPC. See IRM 3.11.212.8.3.3.

Processing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

(1) This subsection includes instructions to process Form 4868.

General Instructions for Form 4868

(1) Taxpayers needing an extension of time to file their individual income tax returns will submit a Form 4868. An approved Form 4868 generates an automatic 6-month extension of time to file.

(2) Forms 4868 that are late-filed are to be forwarded to Code and Edit for processing.

  1. It is Code and Edit's responsibility to review the document and attachments to make the determination whether the extension is late-filed. It is extremely important Code and Edit review the entire extension and attachments to correctly determine whether the extension was filed timely or not. See IRM 3.11.212.9.3.

  2. Extensions are often denied in error when the wrong received date is used or when the postmark date is not considered. This results in erroneous failure to file penalties, notices to the taxpayer and an increase in reconsideration requests.

  3. If it is determined the extension request is timely filed after review of the postmark date and all information on the extension and attachments, re-batch as an approved extension.

(3) Forms covered by this extension are Form 1040, Form 1040-NR, Form 1040-PR, and Form 1040-SS. There are no longer any gift tax extension items on Form 4868. A separate gift tax extension, Form 8892, is processed in KCSPC. See IRM 3.11.212.11.

(4) Form 4868 is used to request an extension for an individual income tax return or a 1040-NR tax return. If the request has an EIN, see IRM 3.11.212.9.4.1.

(5) If an extension is received requesting time to pay or to file and pay, process as time to file only. Written requests from the taxpayer stating they can’t pay, refuse to pay, will pay later, or want to pay in installments are to be forwarded to Compliance Services.

(6) If a short period tax return is received for a bankruptcy Form 4868 or Form 4868 with "Section 1398" notated, circle out the calendar year and edit the new tax period.

(7) If duplicate Form 4868 are received (forms with the same SSN, name, and tax period), do not process separately. Staple the duplicate copy to the original extension and process as one document.

Lockbox Processing of Form 4868

(1) Taxpayers are instructed to send extensions with payments to a Lockbox bank. Extensions without payments are sent to the Submission Processing Center.

(2) The extension and payment are processed by the bank with a Document Code 19.

Note: Taxpayers filing or paying electronically do not have to submit a paper Form 4868 to the IRS.

(3) If the Lockbox bank determines the extension was late filed, they will process the payment and send the extension form to the campus for processing. Code and Edit will make the determination of whether the extension was timely filed. See IRM 3.11.212.9.3.

Determination of Timely Filing

(1) Use care when determining whether the extension request was timely filed.

(2) If it is determined the extension request is timely filed after review of the postmark date and all information on the extension and attachments, have the document re-batched and processed as approved (including circling out the received date on all calendar year extensions or editing a timely received date on fiscal year extensions). See IRM 3.11.212.5.

(3) Form 4868 is timely if the received date is on or before the first day that is not a weekend or legal holiday on or after the due date. The due date is the 15th day of the 4th month after the tax period ends. For calendar year 202312, Form 4868 is timely if received by 04/15/2024 or by 4/17/2024 for Maine and Massachusetts taxpayers. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If Box 8 or 9 is checked or if the taxpayer’s address is outside the United States and Puerto Rico, Form 4868 is timely if received by the 15th day of the 6th month after the tax period ends. For calendar year 202312, Form 4868 is timely if received by 06/17/2024, because 06/15/2024 falls on a weekend ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) All extension requests with a late received date must be reviewed for a timely postmark date.

  1. If there is no envelope attached, use the postmark date stamped on the face of the document.

  2. If the postmark date is on or before the due date, the extension is timely filed.

  3. Extensions with a timely foreign postmark date should be considered timely filed.

  4. Circle out any received date present on a timely filed extension unless the extension is for a fiscal year.

Note: When the due date falls on a weekend or legal holiday, the extension is timely filed if the postmark date is the next day that is not a weekend or legal holiday. In 2024, April 15 is a Monday, but for Maine and Massachusetts it is Patriots’ Day, and April 16 is Emancipation Day in Washington, DC, so for those two states an extension request with a postmark date of April 17, 2024 would be timely.

(5) This table includes examples of timeliness determination for tax period 202312:

Extension is due

Received Date is

Postmark Date is

Is the Extension Timely?

04/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Not necessary to check

Yes, batch as timely

04/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

On or before 04/15/2024

Yes, circle out received date and re-batch as timely

04/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

After 04/15/2024

No, unless other exceptions apply. See IRM 3.11.212.9.3 (7).

06/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Not necessary to check

Yes, circle out received date and re-batch as timely

06/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

On or before 06/17/2024

Yes, circle out received date and re-batch as timely

06/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

After 06/17/2024

No, unless other exceptions apply. See IRM 3.11.212.9.3 (7)

Note: For taxpayers in Maine and Massachusetts with extension due dates of 04/15/2024, an extension is timely if the postmark date is on or before April 17, 2024.

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: Follow this procedure for a calendar year Form 4868 determined to be timely filed, including one filed timely with box 8 or 9 checked, one with a postponed due date as a result of an official disaster declaration, and one with an indication of a previously rejected electronically filed extension request.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(7) If Form 4868 is received after the due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, review the extension for indications the extension has a later due date.

  1. Box 8 or 9 is checked: Extensions for 202312 are timely if received by 06/15/2024 but the 15 is a weekend so the due date will be the 17 for 2024. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If the address is outside of the United States and Puerto Rico and the postmark date is on or before 06/17/2024, process as timely filed.

  2. Disaster: If the taxpayer's address is covered by an officially declared disaster or notates the disaster or a FEMA number, and the postmark date is on or before the postponed due date, process as timely filed. See Exhibit 3.11.212-5.

  3. Rejected electronically filed extension request: If the taxpayer attempted to timely file an extension electronically and it was rejected, the extension request is timely if postmarked by the regular due date or 10 calendar days after the date the taxpayer was notified the electronic submission was rejected, whichever is later.

(8) If the taxpayer is requesting an extension date beyond the automatic 6-months allowed on Form 4868, the request must be transshipped to AUSPC. See IRM 3.11.212.9.6.2.

(9) Extension requests for Form 1040-NR estates and trusts have special due date instructions. See IRM 3.11.212.9.7.

Form 4868 Processing Instructions

(1) Determine if the request is timely filed. See IRM 3.11.212.9.3.

(2) Taxpayer name: Underline the first four characters of the last name.

  1. The name control can have less than four characters.

  2. Alphas and hyphens are the only valid characters.

  3. See Document 7071 for further information.

(3) TIN: There must be a valid 9 digit SSN or ITIN unless this is an extension request is for a Form 1040-NR estate or trust. See IRM 3.11.212.9.7.

  1. If Form 4868 has an EIN and no SSN, see IRM 3.11.212.9.4.1.

  2. If the SSN is missing, illegible or other than 9 numbers, see IRM 3.11.212.9.4.2.

  3. If Form 4868 has no SSN, but has a notation an ITIN will be requested, see IRM 3.11.212.9.4.2.

(4) Received date: Circle out a received date on a timely filed calendar year extension. See IRM 3.11.212.9.4.3. Fiscal year and late filed extensions must have a received date.

Reminder: Always review for a timely postmark date. If the postmark date is timely, circle out the received date, and batch as timely.

(5) Tax period: Edit only on fiscal year extensions in YYMM format. See IRM 3.11.212.9.4.3.

(6) Extended due date: If the extension is late filed, edit the extended due date in MMDDYY format on the City/State/ZIP line.

  1. Use the original return due date as the extended due date.

  2. If box 8 or box 9 is checked, or the address is outside the United States and Puerto Rico, edit 061524.

  3. All others, edit 041524 for calendar year 202312, or the due date for the fiscal or prior year.

  4. Exception: If the extension is for a fiscal year, see IRM 3.11.212.9.4.3 (5). Use the 15th day of the month in the Timely Postmark Date column for the tax period as the extended due date.

(7) See Figure 3.11.212-7 showing Form 4868 edit lines:

Form 4868 Edit Lines

Form 4868 With an Employer Identification Number (EIN)

(1) Form 4868 may only be used to request an extension of time to file an individual income tax return, or a 1040-NR estate or trust return.

  1. Never convert to an extension for a BMF return.

  2. Never transship to a BMF campus unless the request meets all the criteria for an extension for a Form 1040-NR estate or trust listed in IRM 3.11.212.9.7.

(2) If the extension is for an estate or trust (an EIN is present), and there is no individual's name listed, do not process. Take the following action:

Exception: Extensions filed at AUSPC or KCSPC: If the name line includes "trust" or "estate", see IRM 3.11.212.9.7.

  1. If the request is timely filed, return it to the taxpayer with Form 6401. Check the box for "Please complete items" and include the text "If extension is filed for individual return, print your name, and SSN or ITIN. If for Form 1040-NR estate or trust, write “estate” next to EIN and print taxpayer name. To file extension for another return type, see instructions for Form 7004 or 4768."

  2. If the request is not timely filed, return it to the taxpayer with Form 6513. Check the second box and the fourth box.

(3) If the name line includes an individual's name, such as "Mary Jones Card Shop", or "Mary Jones Trust", check attachments for the SSN of the individual listed.

  1. If not found, research IDRS for the SSN using the taxpayer's individual name.

  2. If no SSN is found through research, return Form 4868 to the taxpayer, following the instructions in (2)a) and b) above.

Taxpayer Identification Number (TIN)

(1) The TIN for Form 4868 is an SSN or ITIN.

Exception: If the extension is for a Form 1040-NR estate or trust, see IRM 3.11.212.9.7.

(2) If the SSN is missing, illegible or other than 9 numbers, check attachments for the SSN.

  1. If not found, research IDRS for the SSN.

  2. If no SSN is found through research, correspond to request the SSN, and return the Form 4868 to the taxpayer.

    Exception: If Form W-7 is attached or the taxpayer has notated "ITIN applied for" or similar statement, don't correspond. See (3) below.

    Exception: If more extension requests are received with a copy of Form 6401 indicating the taxpayer was notified of the extended due date, and after research confirms no TIN has been assigned, give the extension to your manager for preparation for destruction as classified waste.

  3. If the address is missing or no reply is received after 30 days, give the extension to your manager for preparation for destruction as classified waste.

    Note: If the taxpayer's address can’t be found (only the representative's or agent's address is present), correspond with the representative for the taxpayer's address. If no reply, give the extension to your manager for preparation for destruction as classified waste. See IRM 21.5.1.

(3) If Form W-7 is attached, see IRM 3.11.212.2.7. If "ITIN to be requested" or similar statement is notated, or there is an indication an ITIN will be applied for, take the following action:

If

Then

The extension request is NOT approved,

Follow normal procedures to notify the taxpayer the extension request was not approved. Give the original extension request to your manager for preparation for destruction as classified waste.

The extension request IS approved,

Return the original request to the taxpayer with Form 6401. Check the box on Form 6401 that states, "You indicated on your extension request you have requested or will request an Individual Taxpayer Identification Number." Enter the extended due date on the blank line.

Fiscal Year Tax Period

(1) A fiscal year is a tax year which ends on a date other than December 31.

(2) Both the Received Date and the Tax Period must be edited if the extension is for a fiscal year.

(3) A fiscal year extension will have a tax year entered on the line under the title on Form 4868 where it states, "For calendar year 2023, or other tax year beginning ____, 2023, ending _____, 20____".

(4) If a fiscal year extension was originally batched as disapproved but is timely filed based on the fiscal year, have the extension re-batched as an approved extension.

(5) Due dates for fiscal years:

Tax Period

Timely Postmark Date

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

202309

01/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

202310

02/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

202311

03/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

202312

04/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

202401

05/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

202402

06/17/2024

≡ ≡ ≡ ≡ ≡ ≡

202403

07/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

202404

08/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

202405

09/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

202406

10/15/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡

202407

11/15/2024

≡ ≡ ≡ ≡ ≡ ≡

202408

12/16/2024

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

202409

01/15/2025

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: When box 8 or box 9 is checked, the timely postmark date and delinquent received date is two months later than shown in the chart above. For example, if the tax period is 202309, the timely postmark is 03/15/2024 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: For taxpayers in Maine and Massachusetts with Tax Period 202312, the timely postmark date is April 17, 2024.

(6) If a Master File Extended Due Date is needed, see IRM 3.12.212-14.

Received Date

(1) The received date must be stamped or edited on late filed and fiscal year Form 4868.

(2) If Form 4868 is received after ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, examine the postmark date (including foreign postmarks) on the envelope or stamped on the face of the document.

If the earliest postmark date is

Then

On or before the first day that is not a weekend or legal holiday on or after the return due date,

Circle out all edited or stamped received dates present for calendar year extensions.

After the return due date,

Circle all but the earliest date stamp present. If no date stamp is present, edit the envelope postmark date as the received date.

Note: If an Area Office (AO) or Taxpayer Assistance Center (TAC) received date is present, accept it as a valid received date. If extensions are received from the AO or TAC, and there is an indication (other than the AO date stamp) the document was late, refer to your supervisor/team leader for approval/denial determination.

Approval and Denial Procedures for Form 4868

(1) This includes approval and denial procedures for Form 4868.

Approval of Form 4868

(1) Form 4868 will be approved if submitted timely.

  1. All approved Form 4868 should be batched together and assigned a Doc Code 17.

    Exception: If the taxpayer is requesting an extension longer than 6 months, see IRM 3.11.212.9.6.2.

  2. If extension is approved, do not return a copy of Form 4868 to the taxpayer.

  3. If a received date is present on an approved calendar year form, circle it out.

Disapproval of Form 4868

(1) When Form 4868 is not timely filed, follow these instructions.

(2) Ensure all disapproved Form 4868 are batched together.

If misbatched and

Then

Unnumbered,

Remove document and route (using Form 4227) to be rebatched under Class Code 2/Doc Code 77.

Numbered,

Follow local procedures to identify documents needing to be re-blocked.

(3) Edit the original return due date (e.g., 041524 for calendar year 202312) on all denied Form 4868 in MMDDYY format on the City/State/Zip line.

(4) Edit a valid received date.

(5) Code and Edit must send a letter to notify the taxpayer as soon as possible that the extension request was not approved.

  1. Notification must be sent to the address on Form 4868. Form 4868 instructions allow the taxpayer to enter the address of the person to whom they wish correspondence to be sent.

  2. Code and Edit may either send notification or reject the document (edit Action Code 211) and initiate a Correspondex letter. See IRM 3.11.212.3.1.

Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return - Taxpayer Abroad

(1) This subsection contains instructions to process Form 4868 for taxpayers with foreign addresses, living abroad, and those claiming a foreign income exclusion.

General Information

(1) Form 4868 with a foreign address, with box 8 checked, or other indication of taxpayer abroad receive normal processing other than having a different due date and may be processed in the campus where received. Requests for longer than 6 months should be forwarded to AUSPC. See IRM 3.11.212.9.6.2.

(2) United Sates Citizens or Resident Aliens Abroad (box 8 checked):

  1. The Regulations provide an extension to the 15th day of the 6th month following the end of the tax year for filing of income tax returns and paying taxes for U.S. citizens and resident aliens who have a tax home outside the United States and Puerto Rico. This provision also applies to U.S. civilian and military personnel stationed outside the United States and Puerto Rico.

  2. These taxpayers get an automatic extension to 06/15/2024 for 202312; they will only file a Form 4868 if they need more time to file and will receive a 4-month extension to 10/15/2024 for 202312.

(3) When box 9 is checked, indicating Form 1040-NR will be filed with no wages subject to U.S. withholding (no effectively connected income) and has a due date of 06/15/2024, the automatic 6-month extension due date is 12/15/2024.

(4) When Form 4868 or a letter request is received, which states the taxpayer needs time to meet either the bona fide residence test or the physical presence test in order to qualify for the foreign earned income exclusion, or the foreign housing exclusion or deduction (refers to Code Section 911, IRC Section 911, or IRC 911), the taxpayer is eligible to file Form 2350. See IRM 3.11.212.10.

(5) For instructions on Form 1040-NR estate and trust returns, see IRM 3.11.212.9.7.

Extension Longer Than Six Months

(1) A taxpayer who previously filed a timely Form 4868 to receive the full 6-month extension may qualify for an additional 2-month extension. Only AUSPC can grant an extension longer than 6 months from return due date.

(2) Instructions to the taxpayer are to make the request in writing; however, taxpayers may notate the request on a Form 4868 or Form 2350.

  1. The taxpayer must specifically ask for an additional extension that would result in a total extension longer than 6 months.

  2. The request must indicate the reason is due to the taxpayer living and working abroad, or in the military, stationed out of the country.

  3. Note: If the Department of Defense (DOD) submits a cover letter and list of names requesting an extension date of December 15, 2024 for military stationed out of the country, follow procedures in (3) below.

(3) If all required information is present from paragraph 2 above, approve the extension if the received date is on or before the expiration of the 6-month automatic extension ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡review for a timely postmark on the envelope or stamped on the face of the document. If the postmark is on or before 10/15/24, circle the received date and edit the timely postmark.

Note: Edit the extended due date (no later than 12/15/2024) on the request for ISRP input.

(4) If the request is not timely, return it to the taxpayer with Form 6513, and check the 2nd and 3rd boxes on the form.

(5) If there is no indication on the request or an attachment the taxpayer lives, works, or serves in the military abroad, research to determine if an approved extension has already been processed (look for a posted TC 460 showing an extension date of 10/15/2024 or later).

  1. If an approved extension is posted, return the request to the taxpayer with Form 6513, checking the 2nd and 8th boxes on the form.

  2. If no approved extension transaction has posted and this request has a timely postmark, process as a letter request for a 6-month extension. See IRM 3.11.212.2.4.

  3. If no approved extension transaction has posted and the request is NOT timely, return the request to the taxpayer with Form 6513, checking the 2nd and 3rd boxes on the form.

(6) These extension requests may be processed through ISRP.

  1. Must be batched under Program 45502.

  2. DLN File Location Code (FLC) must be 20.

  3. DLN Doc Code must be 77.

  4. Extended due date (no later than 12/15/2024) must be edited on the request for ISRP input.

(7) Alternatively, these requests may be input through IDRS using CC REQ77.

  1. The maximum extended due date allowed is 1215YYYY.

  2. 20 must be entered in the ULC (Universal Location Code) field on line 9 of FRM77.

  3. See IRM 2.4.19, Command Codes REQ77, FRM77 and FRM7A.

  4. Hold and destroy Form 4868 after 5 business days.

(8) If the taxpayer indicates the extension is necessary because they expect to meet the bona fide residence or physical presence requirements based on IRC 911, IRC 931, or IRC 933, the taxpayer is eligible to file Form 2350. Follow instructions in IRM 3.11.212.10.

Instructions for Form 4868 Filed for Form 1040-NR Estate or Trust - Kansas City Submission Processing Center (KCSPC)

(1) 1040-NR Estate/Trust Filers may request an extension of time to file on Form 4868.

(2) These Forms 4868 are processed to the NMF at KCSPC.

(3) Only those requests with all of the following conditions are considered to be for Form 1040-NR estate or trust:

  1. Request was mailed to AUSPC or KCSPC by the taxpayer,

    Exception: If the taxpayer checked box 9 on Form 4868 or has written "1040-NR" on the document or attachment, include Form 4868 if it was mailed to another campus when it meets the remaining criteria.

  2. The TIN is an EIN or states an EIN has been applied for, and

  3. The taxpayer’s name includes the words "estate" or "trust", or notates "estate" or "trust" on Form 4868 or an attachment.

(4) If the nonresident alien trust or estate has an office in the U.S., the return is due the 15th day of the 4th month after the tax year ends. Calendar year 202312 extension must be postmarked by 04/15/2024. (For taxpayers in Maine and Massachusetts, the extension is timely if postmarked by 04/17/2024.)

(5) If the nonresident alien trust or estate does not have an office in the U.S., the return is due the 15th day of the 6th month after the tax year ends. Calendar year 202312 extension must be postmarked by 06/17/2024.

(6) Process under program number 75700 using NMF MFT 20.

Extension Request Listings Processing

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: If a cover letter and list of names is submitted by the Department of Defense (DOD) requesting an extension date of December 15, 2024, see IRM 3.11.212.9.6.2(2)b Note.

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(7) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(8) Extension request listings with EINs for estates and trusts are processed at KCSPC. When transshipping from another campus to KCSPC, attach the cover letter and envelope. If the listings with the cover letter include both SSNs/ITINs for individuals and EINs for estates and trusts, make copies of the cover letter and envelope, and attach the copies to the listings when routing to KCSPC.

Form 2350, Application for Extension to File U.S. Income Tax Return - Austin Submission Processing Center (AUSPC)

(1) This subsection includes instructions to process Form 2350.

(2) Form 2350 must be processed at AUSPC.

General Information

(1) Extension requests based on IRC 911 must show the taxpayer is a U.S. citizen or U.S. resident alien living and working abroad who expects to meet the requirements based on bona fide residence or physical presence in the foreign country. The following addresses are not considered a foreign country for this purpose and will not qualify the taxpayer for the Form 2350 extension:

  • American Samoa

  • Antarctica

  • Baker Island

  • Commonwealth of the Northern Mariana Islands (CNMI)

  • Guam

  • Howland Island

  • Johnston Island Atoll

  • Kingsman Reef

  • Midway Islands

  • Palmyra

  • Puerto Rico

  • U.S. Virgin Islands

  • Wake Island

(2) To qualify for bona fide residence under IRC 911, the taxpayer must be:

  1. A U.S. citizen or a U.S. resident alien who is a citizen or national of a country with which the U.S. has an income tax treaty with a nondiscrimination clause, and

  2. A bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year.

    Note: Under IRC 911, the qualifying period must include an entire tax year. The dates on line 4b must cover a period of at least 12 full months that includes a full tax year, 01/01/YYYY through 12/31/YYYY.

(3) To qualify for physical presence in a foreign country under IRC 911, the taxpayer must be:

  1. A U.S. citizen or a U.S. resident alien, and

  2. Physically present in a foreign country or countries for at least 330 full days within a 12 consecutive month period, which does not have to include an entire tax year, but must include at least 1 day in the tax period filing.

(4) If Form 4868, Form 2688, or a letter request is received stating the taxpayer expects to qualify for the foreign earned income exclusion (IRC 911), check to see if all information needed to complete Form 2350 is available. See IRM 3.11.212.10.2(9).

If all information is

Then

Present,

Prepare a dummy Form 2350, and route to be renumbered (if necessary) as a Form 2350.

Not present,

Edit Action Code 215 and have a Form 2350 sent to the taxpayer. Instruct the taxpayer to send Form 2350 to AUSPC. Allow 45 days for the taxpayer's response.

(5) If Form 2555, Foreign Earned Income, is attached to Form 2350, attach a photocopy of the approved or denied Form 2350 to Form 2555, and forward Form 2555 to be processed according to instructions in IRM 3.21.3, International Returns and Documents Analysis - Individual Income Tax Returns.

Processing Instructions for Form 2350

(1) Use the following instructions to process Form 2350 extension requests.

(2) Taxpayer name: Underline the first four characters of the last name.

  1. The name control can have less than four characters.

  2. Alphas and hyphens are the only valid characters.

  3. See Document 7071.

(3) SSN: If the SSN is missing, illegible, or other than 9 numbers, check attachments.

  1. If not found, research IDRS for the SSN.

  2. If no SSN is found through research, correspond to request the SSN.

  3. If the address is missing or no reply is received after 45 days, give the extension to your manager for preparation for destruction as classified waste.

    Note: If the taxpayer's address can’t be found and only the representative's or agent's address is present, correspond with the representative for the taxpayer's address. If no reply, give the extension to your manager for preparation for destruction as classified waste. See IRM 21.5.1.

(4) An EIN is not valid for Form 2350.

  1. Research for an SSN using the taxpayer's individual name.

  2. If an SSN can’t be found, return the form to the originator with Form 6401. Check the box on Form 6401, "Please enter your Social Security Number".

(5) If the primary taxpayer's name is missing from the entity area and is present on the stub, edit the missing information in the entity area.

(6) Use normal perfection procedures for the tax period and received date as outlined in IRM 3.11.212.7.

(7) Review the received date and postmark date for timeliness. If the request is not timely filed, no further review of the document is required. Follow disapproval actions in (13) below.

  1. If Line 2 is blank or the "No" box is checked, the extension must be received or postmarked on or before 06/17/2024 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  2. If the Line 2 "Yes" box is checked, consider the extension to be timely filed if postmarked by 10/15/2024 or received on or before the end of the previous extension period ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    Exception: If the extension is postmarked after 10/15/2024 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, but on or before 12/16/2024, research for a posted approved extension to 12/15/2024. If present, consider Form 2350 to be timely filed.

  3. If no foreign country is shown on the document, envelope, or attachment, and there are no dates entered on lines 4a, 4b, or 4d (the taxpayer is using Form 2350 in place of Form 4868), consider the extension to be timely filed if received by 04/15/2024 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or postmarked by 04/15/2024. (For taxpayers in Maine and Massachusetts, the extension is timely filed if postmarked by April 17, 2024.)

(8) Review Line 1:

  1. If the requested extension date is complete, legible, and is not later than October 15, 2024 for a calendar year return (or RDD plus 6 months if a fiscal year return), it is not necessary to review further to determine if the taxpayer meets the criteria for a Form 2350 extension. If the request is timely filed, approve the extension to October 15, 2024.

  2. If the requested extension date on Line 1 is later than October 15, 2024 (or RDD plus 6 months for a fiscal year return) or the date is incomplete, missing, or illegible, see IRM 3.11.212.10.3.

(9) An original signature is required on Form 2350 if all other approval criteria are met and the taxpayer requests an extension longer than 10/15/2024.

Note: Tax preparers may sign extension requests on the return preparer signature line using a rubber stamp, mechanical device, or computer software program. Only Form 2350 has a separate return preparer signature line, "Signature of preparer other than taxpayer." If the preparer is signing for the taxpayer, it must be an original signature.

  1. Form 2350 is not an automatic extension; a signature is required to qualify for the special extension.

  2. If there is no original signature, send Form 2350 back to the taxpayer using Form 6401. Check the box that states, "Please sign your request."

  3. If there is no original signature and a preparer signed as the taxpayer using a rubber stamp, mechanical device, or computer software program, also check the box that states, "Please complete items", and write on the blank line, "Form 2350 requires an original signature when you are signing for the taxpayer."

  4. If the reply doesn't provide a signature, follow disapproval actions in (13) below.

(10) Approval Criteria: Form 2350 extension request will be approved only if all of the following conditions are met:

  1. The request is timely.

  2. If the requested extension date is later than 10/15/2024, the qualifying period indicates the taxpayer will meet bona fide residence or physical presence requirements in a foreign country. See IRM 3.11.212.10.3(3).

  3. If the requested extension date is later than 10/15/2024, the request is signed with an original signature.

(11) Approval Actions:

  1. Check the approval box on Form 2350.

  2. Underline the extension date on Line 1 or edit the correct date on the City/State/ZIP Code line in MMDDYYYY format.

    Note: If an extension date is edited differently than the one requested by the taxpayer, circle out the incorrect date and notify the taxpayer of the corrected extension date. Do not notify the taxpayer if the only change was to correct a weekend or holiday extension date to the 15th of the month.

  3. An address is required on the Notice to Applicant stub. If present in the entity area but not on the stub, copy the name and address where it is missing. If missing and present on the envelope, enter the information onto the stub from the envelope. See Figure 3.11.212-8.

    Note: Do not edit the taxpayer's or spouse's SSN on the stub.

  4. Stamp the director's signature on the stub.

  5. Detach the top part of the form, and route for processing. The bottom part of the form, Letter 0333C, or Form 6513 must be used to notify the taxpayer.

(12) Disapproval Criteria: Request for an extension of time to file will be denied if the requirements for approval above are not met.

Exception: If Form 2350 was timely filed, but the information provided doesn't qualify the taxpayer for the extension on Form 2350, convert to a Form 4868, process as approved, and notify the taxpayer of the extended due date (Return Due Date plus 6 months).

(13) Disapproval Actions:

  1. Perform the necessary actions on Form 2350 and the stub that will be returned to the taxpayer using the chart below.

  2. If denied because

    Then

    Not timely filed,

    1. Edit the return due date or previously extended due date on the City/State/ZIP line.

    2. Check the 4th box.

    Not timely filed and no indication the taxpayer lives and works in a foreign country (taxpayer is using Form 2350 in place of Form 4868),

    1. Edit the return due date on the City/State/ZIP line.

    2. Check the 4th box.

    3. Check the 5th box, and on the line enter, "No foreign country is indicated; therefore, the extension was due 04/15/2024."

    Timely filed with no signature,

    1. Convert to Form 4868.

    2. Process as approved.

    3. Check the 5th box, and on the line enter, "Form 2350 requires an original signature - converted to Form 4868 - due date extended to MM/DD/YYYY."

    Timely filed, but required period for bona fide residence or physical presence not met,

    1. Convert to Form 4868.

    2. Process as approved.

    3. Check the 5th box, and on the line enter, "Converted to Form 4868 - due date extended to MM/DD/YYYY."

  3. An address is required on the Notice to Applicant stub. If present in the entity area but not on the stub, copy the name and address where it is missing. If missing and present on the envelope, enter the information onto the stub from the envelope. See Figure 3.11.212-8.

    Note: Do not edit the taxpayer's or spouse's SSN on the stub.

  4. Stamp the director's signature on the stub.

  5. Detach the bottom part, and send it to the taxpayer address shown.

  6. Note: Instead of using the Notice to Applicant stub to inform the taxpayer, a correspondex letter or other form may be used.

Form 2350 Return Label Editing

Line 1 Determining the Extension Date

(1) If there is no extension date on Line 1, or only part of the date is present or legible, or the date is later than October 15, 2024, review the qualifying period to determine the appropriate extension date.

(2) Qualifying Period: The qualifying period beginning and ending dates are entered by the taxpayer on Line 4b. Review the qualifying period dates to determine if the taxpayer meets the time criterion for either Bona Fide Residence or Physical Presence in a foreign country.

Note: The foreign country must be indicated in the entity portion, on Line 4c, on the envelope, or in the Notice to Applicant area. If no foreign country is indicated, follow Disapproval Actions in IRM 3.11.212.10.2 (13).

  1. If the dates on Line 4b include an entire tax year (January 1 to December 31 for a calendar year), the taxpayer meets the time criterion for Bona Fide Residence in a foreign country.

    Example: Line 4b qualifying period begins September 15, 2023 and ends December 31, 2024. This period covers an entire tax year, January 1, 2024 through December 31, 2024; so, the taxpayer meets the Bona Fide Residence criterion.

  2. If the dates on Line 4b cover a period of at least 330 consecutive days, the taxpayer meets the criterion for Physical Presence in a foreign country.

    Example: Line 4b qualifying period begins November 10, 2023 and ends October 31, 2024. This is a period longer than 330 days; so, the taxpayer meets the Physical Presence criterion.

  3. If the begins date on Line 4b is missing or illegible, use the date that is one day after the date on Line 4a.

  4. If the ends date on Line 4b is blank or illegible, but there is a date on Line 4d, assume the qualifying period ends date is the date on Line 4d.

  5. If the ends date on Line 4b is blank or illegible, and there is no date present on Line 4d, assume the qualifying period ends date is December 31, 2024.

  6. If all the date lines are blank or illegible, or the dates don't cover a period of at least 330 days, the taxpayer doesn't qualify for the extension. See IRM 3.11.212.10.2 (13).

(3) Extension Date: Use the following instructions to determine the extension date:

Note: For a calendar year 202312 extension, the maximum extension date allowed is March 31, 2025.

  1. The date the qualifying period ends is used to calculate the appropriate extension date for taxpayers who qualify for the extension. If the date the qualifying period ends on Line 4b is blank, determine the date using the instructions in (2) above.

  2. If the Line 3 "No" box is checked, or neither box is checked, calculate the maximum extension date by adding 30 days to the qualifying period ends date on Line 4b (Line 4d, if Line 4b ends date is blank). If both 4b ends date and 4d are blank, add 30 days to December 31, 2024.

    Example: Line 4b qualifying period ends October 10, 2024. Maximum extension date is November 9, 2024.

  3. If the Line 3 "Yes" box is checked, calculate the maximum extension date by adding 90 days to the qualifying period ends date on Line 4b (Line 4d, if Line 4b ends date is blank). If both 4b ends date and 4d are blank, add 90 days to December 31, 2024.

Exception: If the extension date calculated is earlier than October 15, 2024 (for tax year 202312), use extension date October 15, 2024.

Processing Form 8892, Application for Automatic Extension of Time to File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax - KCSPC

(1) Gift tax extensions are submitted on Form 8892. The form may also be used to make payments relating to Gift and Generation-Skipping Transfer (GST) tax. See Figure 3.11.212-9.

(2) Form 8892 may be used to request an automatic 6-month extension of time to file a gift tax return.

Note: Process Form 8892 as an extension of time to file only if the taxpayer has checked the box on the form that indicates he is applying for an automatic 6-month extension of time to file Form 709. If that box is not checked, forward to Estate and Gift for determination.

(3) The following figure shows Form 8892.

Form 8892 Edit Lines

Due Dates for Form 8892

(1) Form 8892 is due the same day as the taxpayer's individual income tax return unless the donor died during the year the gift was made.

(2) If the donor dies during the year the gift was made, the gift tax return extension is due April 15th of the next succeeding year, or the due date of Form 706, U.S. Estate Tax Return, whichever is earlier. Form 706 is due 9 months after the date of death.

(3) Part II of Form 8892 includes a place for the donor's date of death. No extension of time for gift tax is allowed unless the time for filing the estate tax return has also been extended. Use the following chart:

Date of Gift

Date of Death

Form 706 Due Date

Form 709 Due Date

Form 8892 Due Date

04/01/2023

11/30/2023

08/30/2024

04/15/2024

04/15/2024

04/01/2023

05/01/2023

02/01/2024

02/01/2024

Not allowed unless Form 706 is extended

Note: For taxpayers in Maine and Massachusetts with Tax Period 202312 the timely postmark date is April 17, 2024.

Processing Form 8892

(1) Process Form 8892 to the BMF under MFT 51 using the taxpayer's SSN with a V (123-45-6789V).

(2) If there is a notation or an attachment indicating the taxpayer is not liable for gift tax, forward to Estate and Gift for review.

(3) If the SSN is missing or invalid (e.g., repeating digits, such as 111-11-1111, sequential digits, such as 123-45-6789, or other than 9 digits), research for the taxpayer's SSN.

  1. If found, continue processing.

  2. If no SSN is found and the document is numbered, take no action.

  3. If no SSN is found and the document is unnumbered, correspond for the SSN.

(4) Research using the SSN with a V to determine if the account has been established on the BMF.

(5) If no account has been established, route to the Entity Control function to establish the account.

Form 8892 Editing Instructions

(1) Underline the first four characters of the last name.

  1. The Name Control can have fewer than four characters.

  2. Alphas and hyphens are the only valid characters.

  3. See Document 7071.

(2) Use normal processing procedures for the received date. See IRM 3.11.212.7.3.

(3) Form 8892 Tax Period is 2312 for Tax Year 2023. No editing is necessary.

(4) Approval Criteria: The request for extension of time to file will be approved if the request is timely filed. See IRM 3.11.212.11.1.

  1. Review for a timely postmark date if the received date is after the due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Extension requests with a timely postmark date are timely filed. See IRM 3.11.212.5.

  2. If the received date is after the due date of the extension ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, and there is a timely postmark, circle out the received date and edit the timely postmark date.

(5) Approval actions: Underline or edit the correct extended due date on the City/State/ZIP line. The extended due date is 10/15/24 unless the donor dies during the year the gift was made. In this case, the gift tax return extended due date is October 15 of the next succeeding year, or the due date of Form 706 (including extensions), whichever is earlier. Form 706 is due 9 months after the date of death:

Date of Gift

Date of Death

Form 706 Due Date

Form 709 Due Date

Form 8892 Due Date

Extended due date

04/01/2023

11/30/2023

08/30/2024

04/15/2024

04/15/2024

10/15/2024

04/01/2023

05/01/2023

02/01/2023

02/01/2024

Not allowed unless Form 706 is extended

N/A

Note: For taxpayers in Maine and Massachusetts with a due date of 04/15/2024, it is timely if the postmark is on or before 04/17/2024.

(6) Disapproval criteria: Form 8892 extension request will be disapproved if not timely filed.

(7) Disapproval actions: Send all disapproved extensions to Estate and Gift for review.

Miscellaneous Documents

(1) This subsection includes instructions to process Form 3177 and Form 5466-B.

General Information

(1) Miscellaneous forms that are related to, or the result of, extension processing are covered in this section.

(2) These forms are:

  • Form 3177

  • Form 5466-B

(3) Return the form to the originator if any information is missing, except items that can be obtained through normal research (e.g., SSN/EIN research).

Specific Editing Instructions

(1) Specific editing instructions for Form 3177 follow:

Note: Any instruction stating, "return to originator", means to return to the disclosure office for clarification.

  1. Date: Date of IRS action or the received date. Enter in MMDDYYYY format.

  2. Name Control: Underline the first four characters of the last name.

  3. EIN/SSN: Ensure a 9-digit EIN/SSN is present. If not, research. If not found, return document to originator.

  4. Extended Due Date: Enter in MMDDYY format when applicable.

  5. MFT Code: Enter the appropriate MFT.

  6. Tax Period: Edit in YYMM format.

  7. Plan Number: If applicable, enter the Plan Number in the space to the right of "Other".

  8. Transaction Code: Underline the preprinted transaction code or enter the applicable code to the right of "Other".

  9. See Exhibit 3.11.212-3.

(2) Specific editing instructions for Form 5466-B follow:

Note: If originator can’t be determined, return to local disclosure office.

  1. Area Office/Campus Code (block 6): Must be present. If missing, return to originator.

  2. Name Control: If illegible, edit XXXX.

  3. SSN/EIN: If TIN is other than 9 digits or is illegible, return to originator.

  4. TIN Prefix: If Form 5466-B is for BMF and there is an SSN present with a V, edit a 0 (zero) in the shaded area following the SSN.

  5. Tax Period: Must be present in YYYYMM format. If missing, return to originator.

  6. Disclosure Date: Must be present. If missing, check document serial number 00. Edit the current date in MMDDYY format for serial number 00 only.

  7. Nature of Disclosure Code: Must be present. If missing, return to originator.

  8. Agency Code: Must be present. If missing, return to originator.

  9. Purpose Code: Must be present. If missing, return to originator.

  10. ADP Source Code: Must be present. If missing, return to originator.

  11. See Exhibit 3.11.212-4.

Processing Extension Requests for Form 940, Employer's Annual Federal Unemployment Tax Return (FUTA)

(1) A taxpayer requesting an extension of time to file his Form 940 must submit a formal letter to the IRS. The extension may not exceed 90 days. Form 940 is a calendar year return due January 31st of the following year and may be granted a 3-month extension. Each application must be reviewed and the taxpayer or his agent must be informed whether the application is granted or denied.

Note: All extension forms: If there is an indication the taxpayer is affected by an officially declared disaster, this allows for a postponed due date. If the extension request is postmarked by the date the disaster period ends, treat it as timely filed.

(2) Approval criteria: A request for extension of time to file will be approved only if all of the following conditions are met:

  1. Request must be timely received by January 31st ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, or have a timely postmark.

  2. Application must be complete (e.g., address, entity, reason for requesting the extension, paid in full on or before the due date, and signature).

(3) Approval actions: If requirements are met, process the extension as approved.

  1. Correspond using Letter 0333Cto notify the taxpayer the Extension has been granted. See IRM 3.11.212.3.1.

  2. The extension must be input through IDRS as a TC 460 using FRM77. Code the extended due date 0501YYYY.

(4) Disapproval actions: Request for an extension of time to file will be denied if the requirements above are not met. Correspond using Letter 3699C or Letter 0297C, to notify the taxpayer the extension was disapproved and the reason for disapproval. See IRM 3.11.212.3.1.

Processing Extension Requests for Form 941, Employer’s Quarterly Federal Tax Return (Withholding and FICA Taxes)

(1) Regulations prohibit an extension for Form 941. Although a Form 941 is due on or before the last day of the calendar month following the end of a tax quarter, a form filed within the first 10 days following the due date is treated as timely if 100 percent of the tax amount has been timely deposited. Otherwise, penalties will be assessed for late filing. No extension transaction is input for Form 941.

(2) If a request for extension for Form 941 is received, notify the taxpayer there is no extension for Form 941, and penalties will be assessed based on the guidelines set forth in Pub 15, (Circular E), Employer’s Tax Guide.

Note: The taxpayer must specifically ask for an extension for Form 941 in a letter or notation on an extension form.

  1. Use the Letter 0297C with paragraphs D, I, and S.

  2. For paragraph S, enter "Regulations prohibit an extension for Form 941. Penalties will be assessed based on the guidelines set forth in Publication 15, (Circular E), Employer's Tax Guide."

(3) If the taxpayer sends in a letter or form requesting an extension based on hardship/reasonable cause, explain the requirements as stated in Publication 15, and penalties may be abated based on the reasons involved.

Extension of Time to File Form 8752, Required Payment or Refund Under Section 7519

(1) Form 8752 is used to calculate the amount to be paid or refunded and to transmit a balance due amount. There is no extension of time to file under IRC 6081. There is no late filing or failure to file penalty. A 10 percent late payment penalty will be assessed if payment is not received by the due date of May 15.

(2) If a taxpayer requests an extension of time to file Form 8752 using Form 7004 or other extension form, correspond to explain to the taxpayer there is no extension to file Form 8752 under IRC 6081. Inform the taxpayer an extension request, including an explanation of the reason for the delay, should be sent to the area director or campus director.

Extensions Listing

Extension Form

Type

Period of Extension

Forms Affected

Form 2350

IMF

30 or 90 days from the end of the qualifying period

Exception: If the taxpayer needs more time to allocate moving expenses, a longer extension period may be granted.

Form 1040 (U.S. citizens abroad and resident aliens)

Form 4768

BMF

6 months from Return Due Date

Form 706
Form 706-A
Form 706-D
Form 706-NA
Form 706-QDT
See IRM 4.25.2

Form 4868

IMF

Automatic 6 months from Return Due Date

Form 1040
Form 1040-NR
Form 1040-SS
Form 1040-PR

Form 5558

BMF

6 months from Return Due Date

Form 5330
See IRM 3.11.20

Form 5558

EPMF

212 months from Return Due Date

Form 5500
Form 5500-SF
Form 5500-EZ
Form 8955-SSA
See IRM 3.11.20

Form 7004

BMF

Automatic 6 months from Return Due Date

Form 706-GS (D)
Form 706-GS (T)
Form 1041 (bankruptcy estate only)
Form 1041-N
Form 1041-QFT
Form 1042
Form 1065
Form 1066
Form 1120-POL
Form 1120-S
Form 3520-A
Form 8612
Form 8613
Form 8725
Form 8804
Form 8831
Form 8876
Form 8924
Form 8928

Form 7004

BMF

  • Automatic 6 months from Return Due Date for Tax Years ending in other than June.

  • Automatic 7 months from Return Due Date for Tax Years ending in June.


Form 1120
Form 1120-C
Form 1120-F
Form 1120-FSC
Form 1120-H
Form 1120-L
Form 1120-ND
Form 1120-ND (section 4951 taxes)
Form 1120-PC
Form 1120-REIT
Form 1120-RIC
Form 1120-SF

Form 7004

BMF

Automatic 512 months from Return Due Date


Form 1041 (estate other than a bankruptcy estate)
Form 1041 (trust)

Form 8868

BMF

Automatic 6 months from Return Due Date

Form 990
Form 990-EZ
Form 990-PF
Form 990-T(corporation)
Form 990-T (Sec. 401(a) or 408(a) trust)
Form 990-T (trust other than above)
Form 1041-A
Form 4720
Form 5227
Form 6069
Form 8870
See IRM 3.11.20

Form 8892

BMF

Automatic to October 15, 2024, unless the donor died during the year the gift was made


Form 709

Form 7004

This is an image: 33588041.gif

Form 3177 – Notice of Action for Entity on Master File

This is an image: 33588015.gif

Form 5466–B — Multiple Record of Disclosure

This is an image: 33588016.gif

Disaster Extension Due Dates - by FEMA (Federal Emergency Management Agency) Number

(1) If the extension request is due on or after the disaster period begin date, and by the disaster end date, consider the request timely filed if postmarked on or before the end date if the address on the extension is from the state listed, or the applicable FEMA number or disaster designation is notated on the extension or an attachment. Follow normal timely extension procedures for processing.

State

Begin Date

End Date

FEMA #

Designation

Hawaii

08/08/2023

02/15/2024

4724-DR

Wildfires

* Florida

08/27/2023

02/15/2024

3596-EM

Tropical Storm Idalia

South Carolina

08/29/2023

02/15/2024

3597-EM

Hurricane Idalia

* Florida

08/27/2023

02/15/2024

4734-DR

Hurricane Idalia

Georgia

08/30/2023

02/15/2024

4738-DR

Hurricane Idalia

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(2) Disaster periods may sometimes overlap if there are multiple disasters that occur in a state. The extension request would be considered timely if postmarked on or before the last end date for that state. Overlapping dates will be indicated with an asterisk (*) by the state's name. For more information see http://www.tris.irs.gov/fema/.

Glossary and Acronyms

GLOSSARY

DEFINITION

ACTION CODES

Numeric codes edited in the bottom center margin of a return to reject documents and identify the reason the document has been rejected.

ACTION TRAIL

A notation in the lower left side margin on page 1 of a return which indicates or explains an action taken.

ALPHA CHARACTER

A letter of the alphabet.

APPLICATION FOR TAXPAYER ASSISTANCE ORDER

An application for relief from significant hardship usually requested by the taxpayer on Form 911.

ATTORNEY-IN-FACT

A private attorney or other individual designated by another person pursuant to a written instrument to act on behalf of that person in the performance of any act or acts described in the written instrument (e.g., a power of attorney on Form 2848).

AUTOMATIC DATA PROCESSING (ADP)

The handling and processing of data by mechanical and/or electronic equipment.

BATCH

A group of blocks of documents. A batch can’t contain more than 20 blocks.

BLOCK

A group of up to 100 documents with consecutive DLNs containing the same block number (digits 9 through 11 of the DLN). (A block can’t contain more than 100 documents since the documents are numbered from 00 to 99.)

BUSINESS MASTER FILE (BMF)

A magnetic tape file containing information about taxpayers filing business returns and related documents.

CALENDAR YEAR

A tax year that begins January 1 and ends on December 31.

CAPTION AREA

The area on a return which includes the taxpayer's TIN, name, and address.

CENTRALIZED AUTHORIZATION FILE (CAF)

Computerized system of records which houses authorization information from Powers of Attorney (POAs), Tax Information Authorizations (TIAs) and estate tax returns. The CAF system contains two types of records:

  1. Taxpayer records

  2. Representative records

CODING

Placing symbols that have specific meanings on returns. These codes direct the computer to perform certain programmed functions.

COMPUTER CONDITION CODE (CCC)

A single alpha or numeric character edited on a return which either identifies a special condition or directs the computer to take a specific programmed action. CCCs are posted to the Master File.

CORRESPONDENCE ACTION SHEETS (CAS)

Forms used to request information from the taxpayer. Some are mailed to the taxpayer with the return; others generate a letter.

CURRENT YEAR RETURN

For processing in 2024, a Current Year Return is a return filed for tax year 2023.

DATA

All information reported or coded on forms, schedules, and attachments.

DECEDENT RETURN

A return filed for a deceased taxpayer.

DELINQUENT RETURN

A return filed after the due date without an approved extension.

DOCUMENT

Written information, (e.g., forms, schedules and attachments).

DOCUMENT LOCATOR NUMBER (DLN)

A fourteen-digit number assigned to every return and document input through the Automatic Data Processing (ADP) system.

DUMMYING

The act of transferring information provided by the taxpayer onto a required transcribed form/schedule.

EDITING

Preparing returns and attachments for data entry or other transcription processes by correcting entries and entering edit marks.

EMPLOYER IDENTIFICATION NUMBER (EIN)

A nine-digit number that identifies the account of a business taxpayer on the Business Master File.

ENTRY

Any type of mark entered by, or edited for, the taxpayer.

ERROR RESOLUTION SYSTEM (ERS)

A system for the examination and correction of returns rejected due to taxpayer and processing errors.

FIDUCIARY RETURN

A return signed by someone other than the taxpayer which is accepted by the IRS due to the legal relationship between the taxpayer and the person signing the return.

FILING STATUS (FS)

A category determining the standard deduction and tax rate based on the taxpayer's marital status and living situation.

FISCAL YEAR

A tax year which ends on a date other than December 31.

FORM

An IRS document identified by a number, e.g., Form 1040.

HARDSHIP

An indication of severe consequences for a taxpayer caused by the normal application of IRS regulations and procedures. Although a determination of hardship is highly subjective, the work leader must be consulted if a particular situation may be considered for referral to the Taxpayer Advocate Service (TAS).

INDIVIDUAL MASTER FILE (IMF)

A magnetic tape file containing information about taxpayers filing individual income tax returns and related documents.

INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN)

A unique nine-digit number assigned by the IRS to individuals who must file a U.S. tax return or are listed as a spouse or a dependent and who do not have and can’t obtain a valid Social Security Number. Taxpayers obtain an ITIN by filing a Form W-7.

INJURED SPOUSE

A person filing a joint return with an overpayment of taxes which is offset by the spouse's non-tax debt such as a student loan or back child-support, as well as by a tax debt that existed prior to the marriage. (A claim may be filed to protect the injured spouse's share of the joint overpayment.)

INNOCENT SPOUSE ELECTION

An election made by a person who filed a joint return, or didn't file a return jointly in a community property state, and later claims the understatement of tax is attributable to an erroneous item of the other spouse of which the claimant had no knowledge or reason to know. The claimant must establish that it would be inequitable to hold the claimant liable. To make this election, a person must file Form 8857, Request for Innocent Spouse Relief, or a similar statement signed under penalties of perjury. Reference IRC 6015(b).

INTEGRATED DATA RETRIEVAL SYSTEM (IDRS)

A system that enables employees in the area/territory offices and the campuses to have visual access to certain computer-based information in taxpayer accounts.

INTEGRATED SUBMISSION AND REMITTANCE PROCESSING SYSTEM (ISRP)

A computerized system which will convert paper tax and information documents and remittances received by IRS into perfected electronic records of taxpayer data.

INTERNATIONAL RETURN

A return on which income is excluded or not reported because of revenues from, payments to, or residence in a foreign country.

JULIAN DATE

A calendar date expressed as the number of days since the beginning of the year. For example, February 1 is Julian Date 032.

JURAT

The perjury statement required in the signature area of a tax return, form, or schedule.

LOCKBOX

The process whereby remittances and documents are mailed to a designated P.O. Box at a commercial bank.

MASTER FILE

A magnetic tape record which contains taxpayer accounts.

MISBLOCKED RETURN

A Form 1040 found in the wrong type of block or batch. For example, a Form 1040 found in a batch of Forms 1040-NR.

MISFILED RETURN

A Form 1040 filed when a BMF form should have been filed instead.

NAME CONTROL

The first four characters of the taxpayer's surname. Also used for dependents, qualifying children, child care providers, etc.

NON-REMIT RETURN

A tax return filed without a payment attached.

NON-RESIDENT ALIEN (NRA)

An alien individual (not a U.S. citizen), who does not meet either the green card test or the substantial presence test for the calendar year.

NUMERIC CHARACTER

A number or numeral 0 through 9.

PERFECTING

Making returns acceptable for data entry through editing procedures.

PIPELINE

The areas in the IRS Submission Processing Campus that process a return from the time it is received until the data from the return is entered to an account in the IRS' main computer. These areas include Receipt and Control, Code and Edit, Data Conversion, Error Resolution, Rejects, and Unpostables.

POWER OF ATTORNEY (POA)

A form authorizing a representative to perform certain acts on the taxpayer's behalf.

PRIMARY TAXPAYER

The taxpayer who is listed first on the name line caption of a joint return, regardless of whether that taxpayer is male or female.

PRIMARY TAXPAYER IDENTIFICATION NUMBER (P-TIN)

The TIN associated with the taxpayer who is listed first on the name line of the caption.

PRIOR YEAR RETURN

A return for a tax period prior to the current tax year.

PROCESSABLE RETURN

A return which meets all the requirements for ISRP input.

RECEIVED DATE

Date a return was received by the IRS. If the date is unknown and a Received Date is required, there is a prescribed formula for determining the date to edit as the Received Date. (Required on Amended, Fiscal Year, Short Year, Prior Year, and Delinquent Returns.)

REMIT RETURN

A tax return filed with a payment attached.

REMITTANCE

A check, money order, or cash sent in with a return.

REMITTANCE PROCESSING SYSTEM (RPS)

A computer controlled system through which payments and documents may be processed at a single multi-functional work station.

RETURN

A legal document used by the taxpayer to report income, deductions, and tax liability.

RETURN DUE DATE

The date in which the return is due to the Internal Revenue Service.

SECONDARY TAXPAYER

The taxpayer who is listed second on the name line caption of a joint return, regardless of whether that taxpayer is male or female.

SECONDARY TAXPAYER IDENTIFICATION NUMBER (S-TIN)

The TIN associated with the taxpayer whose name appears second on a joint return.

SELF-EMPLOYMENT TAX

Social Security tax levied on self-employment income. This tax is computed on Schedule SE.

SIGNIFICANT ENTRY

Any positive or negative number or dollar amount other than zero.

SOCIAL SECURITY NUMBER (SSN)

A nine-digit number identifying the account of an individual on the Individual Master File.

TAX EXAMINER (TE) STAMP

A rubber stamp containing a unique identifying number of the Code and Edit tax examiner working the return.

TAX PERIOD

The time covered by a particular return represented by the year and month in which the period ends. For example, "2312" stands for the tax year ending December 31, 2023.

TAXPAYER ADVOCATE SERVICE (TAS)

An independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe than an IRS system or procedure is not working as it should.

TAXPAYER IDENTIFICATION NUMBER (TIN)

A nine-digit number which identifies the account of an individual or business taxpayer. The TIN may be a Social Security Number (SSN), an Individual Taxpayer Identification Number (ITIN), Adoption Taxpayer Identification Number (ATIN), or an Employer Identification Number (EIN).

TRANSACTION CODE (TC)

A three-digit numeric code defining the precise nature of an action posted to the Master File.

TRANSCRIPTION

The process of transferring information from documents to a computer-readable form. Also called data conversion, input, and entry.

UNCOMPUTED RETURN

A tax return filed by a taxpayer who chooses to have the IRS compute the tax or refund due.

UNPOSTABLES

Data which can’t be entered successfully to an account at the Martinsburg Computing Center (MCC) and is returned to the Campus for corrective action.

UNPROCESSABLE DOCUMENT

A document which can’t be perfected for the ADP system, usually because of incomplete information.

ACRONYM

DEFINITION

ACA

Affordable Care Act

ADM

Administrator

ADP

Automatic Data Processing

AGI

Adjusted Gross Income

AIL

Additional Information Line

AKA

Also Known As

AP

Approved Paragraph

APO

Army Post Office

AUSPC

Austin Submission Processing Campus

AWS

Alternative Work Schedule

BMF

Business Master File

BOB

Block Out of Balance

CAF

Centralized Authorization File

CAS

Correspondence Action Sheet

CCC

Computer Condition Code

COMM

Commissioner

CONS

Conservator

CP

Computer Paragraph

CPA

Certified Public Accountant

CSPC

Cincinnati Submission Processing Campus

CY

Calendar Year

DECD

Deceased

DLN

Document Locator Number

DOD

  • Date of Death

  • Department of Defense

DPO

Diplomatic Post Office

EGA

Ethics in Government Act

EIN

Employer Identification Number

ELF

Electronic Filing

ERS

Error Resolution System

ES

Estimated Tax

EXEC

Executor

FICA

Federal Insurance Contribution Act

FPO

Fleet Post Office

FS

Filing Status

FSPC

Fresno Submission Processing Campus

FRP

Frivolous Return Program

FTD

Federal Tax Deposit

FTF

Failure to File

FTP

Failure to Pay

FY

Fiscal Year

GDN

Guardian

IDRS

Integrated Data Retrieval System

IDT

Identity Theft

IMF

Individual Master File

IRC

Internal Revenue Code

IRM

Internal Revenue Manual

IRP

Information Returns Processing

IRS

Internal Revenue Service

IRSN

Internal Revenue Service Number

ISRP

Integrated Submission and Remittance Processing System

ITIN

Individual Taxpayer Identification Number

KCSPC

Kansas City Submission Processing Campus

KITA

Killed in Terrorist Action

MCC

Martinsburg Computing Center

MeF

Modernized e-File

MFS

  • Married Filing Separately

  • Multiple Filing Status

MFT

Master File Tax

NAICS

North American Industry Classification System

NCOA

National Change of Address

NMF

Non-Master File

NMI

No Middle Initial

NO

National Office

NR

No Record

NRA

Non-Resident Alien

OSPC

Ogden Submission Processing Campus

PAO

Process As Original

PCD

Program Completion Date

PDS

Private Delivery Service

PER REP

Personal Representative

POA

Power of Attorney

POD

Post of Duty

P-TIN

Primary Taxpayer Identification Number

PY

Prior Year

RICS

Return Integrity and Compliance Services

RIVO

Return Integrity Verification Operations

RPC

Returns Processing Code

RPS

Remittance Processing System

SERP

Servicewide Electronic Research Program

SPC

  • Special Processing Code

  • Submission Processing Center

SSA

Social Security Administration

SSI

Supplemental Security Income

SSN

Social Security Number

S-TIN

Secondary Taxpayer Identification Number

TAS

Taxpayer Advocate Service

TC

Transaction Code

TE

Tax Examiner

TIN

Taxpayer Identification Number

TP

Taxpayer

TR

Trustee

TY

Tax Year

USPS

United States Postal Service

VA

Veterans Administration

VITA

Volunteer Income Tax Assistance

W/H

Withholding

This data was captured by Tax Analysts from the IRS website on November 28, 2023.
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