3.11.212  Applications for Extension of Time to File (Cont. 1)

3.11.212.3 
Processing Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns

3.11.212.3.4 
Editing Instructions - Form 7004

3.11.212.3.4.1  (01-01-2012)
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.

    • The Name Control consists of four alpha and/or numeric characters.

    • The Name Control can have less than, but no more than, four characters.

    • Blanks may be present but only at the end of a Name Control.

    • No character may follow a blank.

    • Use the portion of the BMF Name Control Job Aid, Document 7071-A, appropriate to the type of tax form the taxpayer has indicated on the extension. Figure 3.11.212-4 shows examples of editing for corporation, estate and trust name controls.

    Figure 3.11.212-4
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    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 cannot be determined;

    • On a numbered extension, take no action;

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

  3. If the name and 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 1a and line 1b to determine the type of return.

  5. Use the BMF Name Control Job Aid, Document 7071-A, to determine the correct name control.

3.11.212.3.4.2  (01-01-2014)
Form 7004 MFT Editing

  1. Edit the two digit MFT code in the upper left corner of Form 7004 to indicate the type of return for which the taxpayer wants the extension. Figure 3.11.212-5 shows MFT editing when the taxpayer has requested an extension for Form 1065.

    1. If the extension is for one of the following Form Codes, this extension must be processed to NMF in CSPC - 28, 29, 30, 32, 33, 35, 36.

    2. Determine the correct MFT based on the Form Code the taxpayer has entered on line 1a or line 1b . The list is in the following table.

      Note:

      The Form Code that is entered by the taxpayer in the boxes is not transcribed, so the correct MFT must be edited.

    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 series 05
    08 Form 1042 12
    09, 10 Form 1065 / Form 1065-B 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

    Figure 3.11.212-5
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Form 7004 MFT Editing

  2. Follow these procedures for Form 7004 if multiple Form Codes or no Form Code is entered on line 1a/1b:

    1. Search the extension and attachments for a clear indication of which type of return the taxpayer is attempting to extend. Taxpayers may circle the form in the list at the bottom of the Form 7004 instead of entering a code on line 1a or 1b.

    2. If no indication, initiate research for filing requirements and edit the MFT based on filing requirements. Edit the appropriate Form Code in the boxes on Line 1a or Line 1b as an aid to Batching.

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

3.11.212.3.4.3  (01-01-2014)
Short Tax Year—Form 7004

  1. Follow these instructions only if the taxpayer has indicated a tax year shorter than 12 months on 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 taxpayer is changing his accounting period, the corporation is becoming or ceasing to be a member of a consolidated group or "Other" box is checked.

    Caution:

    Some short period returns have due dates based on the full year. See IRM 3.11.212.3.2.

  3. If a short year is indicated on line 5a and the "Initial return" , "Final return" , or "Change in accounting period" , "Corporation is becoming or ceasing to be a member of a consolidated group" , or "Other" (explanation must be attached) box is checked on line 5b of Form 7004, edit CCC "W" and edit the tax period as indicated by the taxpayer in YYMM format to the right of the words "File a separate application for each return." Figure 3.11.212-6 shows editing of CCC "W" .

    Figure 3.11.212-6
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Editing of CCC W

  4. If the extension is for a Form 1120 series return, and it is filing a short period extension (line 5a indicates a tax year shorter than 12 months) because it has become part of a consolidated group (may mention "Treas. Reg. section 1.1502.-76" , or "changing tax year to get in step with parent" , "will file a consolidated return" , or something similar, or may check "Consolidated return to be filed" box on line 5b), edit CCC "W" and edit the tax period as indicated by the taxpayer 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, only edit CCC "L" . Do not edit CCC "W" .

3.11.212.3.5  (01-01-2012)
Form 7004 Approval Actions

  1. The Form 7004 will be approved if filed timely based on the return due date of the form being extended. See IRM 3.11.212.3.2.1.

  2. Although the balance due must be paid in full to obtain the extension for some types of returns, it is difficult to make a determination of whether the balance due was paid with the extension request. Assume the balance due was paid.

  3. Edit the form as instructed in IRM 3.11.212.3.4.

  4. If the taxpayer requests an extended due date of more than 6 months (5 months for extension requests for Form 1041 trust and Form 1041 estate other than bankruptcy estate, Form 1065 and Form 8804) from the original return due date, continue processing the Form 7004 as approved, but correspond to notify the taxpayer that the extended due date can be granted for no more than 5 or 6 months. See IRM 3.11.212.1.20.

    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.

  5. If the extension request is for Form Code 03, Form 1041 bankruptcy estate, you must edit Return Code 5 in the margin to the right of line 1a.

3.11.212.3.6  (01-01-2012)
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. The CCC "L" prevents the computer from granting an extension of time for filing.

  2. Correspond to notify the taxpayer that the extension was denied and the reason for denial. See IRM 3.11.212.1.20. The application will remain in the process flow.

  3. If it appears that the taxpayer is requesting an ADDITIONAL extension beyond the original 5 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
    • Return the extension request to the taxpayer using Form 6513.

    • Notate DENIED and enter the text "the Maximum Amount of Extension Time Allowed by Law is 6 months" . If available, a stamp may be used.

      Exception:

      If the extension is for Form 1041 (except bankruptcy estates), Form 1065 or Form 8804, enter "the maximum amount of extension time allowed by law is 5 months."

    TC 460 is posted and the extension is numbered
    • Enter Action Code "640" on the bottom left margin of the form.

    • Correspond with the taxpayer to explain that the maximum extension allowed by law for taxpayers within the United States is 6 months (5 months for Form 1041 other than bankruptcy estates, 1065 or 8804). Use Letter 297C, Extension of Time to File; Denial Explained, or Form 6513. See IRM 3.11.212.1.20.

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

    • 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 that 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 only. See IRM 3.11.212.3.3.3.

3.11.212.4  (01-01-2011)
Processing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

  1. This subsection contains instructions to process Form 4868.

3.11.212.4.1  (01-01-2014)
General Instructions for Form 4868

  1. Taxpayers needing an extension of time to file their individual income tax returns will submit a Form 4868 to request the extension. Approved Forms 4868 generate an automatic 6-month extension of time to file when they post to the master file.

  2. Form 4868 that are timely filed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ will bypass Code and Edit processing and go directly to ISRP for input.

  3. Form 4868 that appear to be late-filed are forwarded to Code and Edit for processing.

    1. It is the Code and Edit employee's responsibility to review the document and attachments to make the determination whether the extension is truly late-filed. It is extremely important that Code and Edit review the entire extension and attachments to correctly determine whether the extension was filed timely or not. See IRM 3.11.212.4.3 for criteria.

    2. Extensions are often denied in error when the wrong received date is used in the determination 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 you determine that the extension request is timely filed after review of the postmark date and all information on the extension and attachments, rebatch as an approved extension.

      Exception:

      If the taxpayer is requesting an extension longer than 6 months, see IRM 3.11.212.4.6.2

  4. Forms covered by this extension are:

    • Form 1040, Form 1040A, Form 1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040-PR, 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 CSPC and posted to the BMF. See IRM 3.11.212.6

  5. Form 4868 may only be used to request an extension for an individual income tax return. If the request has only an EIN with no SSN present, see IRM 3.11.212.4.4.1.

  6. Form 4868 is an automatic 6 month extension. Taxpayers do not need to request specific extension periods, sign the extension request, or provide reasons for the request. The request will be approved as long as the application is timely filed and he/she provides all required information. See IRM 3.11.212.4.3.

  7. There are three ways for a taxpayer to file for an extension using Form 4868: paper, electronically (using tax software), or by paying with a credit card through a credit card service provider.

  8. Requests for extension of time to pay or file and pay

    1. If an extension request application is received requesting time to pay or file and pay, process the extension as time to file only. No other action is required.

    2. Requests in letter format received from the taxpayer stating that he/she cannot pay, refuses to pay, will pay later, or wishes to pay in installments must be forwarded to the Compliance Services for appropriate action.

      Note:

      Taxpayers can make payment by credit card for Form 4868. Refer these cases to the Electronic Filing Office.

  9. If you receive a bankruptcy Form 4868 or Form 4868 with "Section 1398" annotated that is filed for short periods, input TC 016 to change the FYM ending if the taxpayer wants an extension for other than the calendar year. Circle out the calendar year date and edit the new tax period on Form 4868.

  10. If duplicate Forms 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.

3.11.212.4.2  (01-01-2012)
Lockbox Processing of Form 4868

  1. Taxpayers are instructed to send extensions with payments to a Lockbox bank. Extensions without payments are sent directly 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 that 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 based on the criteria in IRM 3.11.212.4.3.

3.11.212.4.3  (01-01-2014)
Determination of Timely Filing

  1. You must use extreme care when determining when the extension request was filed because timely filing is the main requirement for approving the extension request.

  2. If you determine that the extension request is timely filed after review of the postmark date and all information on the extension and attachments, have the document rebatched and processed as approved (this includes circling out the received date on all calendar year extensions or editing a timely received date on fiscal years). See IRM 3.11.212.1.7 for general instructions for determining timeliness.

  3. The Form 4868 is timely if the received date is on or before the due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    Note:

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

  4. For all extension requests with a late received date, you must review 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 that is 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.

  5. This table contains examples of timeliness determination:

    Extension is due Received Date is Postmark Date is Is the Extension Timely?
    4/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Not necessary to check Yes
    4/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ On or before 4/15/14 Yes - circle out received date
    4/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ After 4/15/14 No unless other exceptions apply. See IRM 3.11.212.4.3 (7).
    6/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Not necessary to check Yes - circle out received date
    6/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ On or before 6/17/14 Yes - circle out received date
    6/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ After 6/17/14 No unless other exceptions apply. See IRM 3.11.212.4.3 (7).

  6. Figure 3.11.212-7 shows procedures to circle out the received date when the postmark date is timely. See Figure # 3.11.212-7 #

    Note:

    Follow this procedure for all Forms 4868 determined to be timely filed, including those filed timely in June with box 8 or 9 checked and those with a postponed due date as a result of an official disaster declaration.

    Figure 3.11.212-7
  7. If Form 4868 received date is after the due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , review the extension for indications that the extension has a later due date. Indications are:

    • Box 8 is checked - taxpayer "out of the country" . These extensions are due 06/16/2014 (06/15 is a Sunday), so if the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ postmark date is 06/16/2014 or earlier, process as timely filed.

    • Box 9 is checked - Form 1040NR taxpayers with no wages subject to withholding. These extensions are due 06/16/2014, so if the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ postmark date is 06/16/2014 or earlier, process as timely filed.

    • Disaster - the taxpayer's address is covered by an officially declared disaster that allows for postponement of the normal due date or the taxpayer writes a phrase identifying the disaster or a FEMA number on the extension. If the postmark date is on or before the postponed due date in the disaster memo, process as timely filed.

    • Rejected electronically filed extension request - if there is an indication that the taxpayer attempted to file the extension electronically and it was rejected, the paper request is timely if postmarked by the regular due date or 10 calendar days after the date the taxpayer was notified that 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. Only Austin can grant an extension of time to file of more than 6 months. See IRM 3.11.212.4.6.2

  9. Extension requests for Form 1040NR estate and trust have special due date instructions. See IRM 3.11.212.4.7

3.11.212.4.4  (01-01-2014)
Form 4868 Processing Instructions

  1. Determine if the request is timely filed based on criteria in IRM 3.11.212.4.3.

  2. Taxpayer name - underline the Name Control of the taxpayer on line 1.

    • The Name Control is the first four characters of the taxpayer's last name.

    • The Name Control can have less, but not more, than four characters.

    • The letters A through Z and hyphen (-) are the only valid characters.

    • Underline the first four valid characters of the taxpayer's last name.

    • Refer to Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers, for further information.

  3. TIN - There must be a valid 9-digit SSN or ITIN unless this is an extension request is for Form 1040NR estate or trust. See IRM 3.11.212.4.7

    1. If the Form 4868 has an EIN and no SSN, see IRM 3.11.212.4.4.1.

    2. If the SSN is missing, illegible or other than 9 numbers, see IRM 3.11.212.4.4.2.

    3. If the Form 4868 has no SSN, but has a notation that an ITIN will be requested, you must follow the ITIN instructions in IRM 3.11.212.4.4.2

  4. Received date

    1. Circle out any received date that is present on a timely filed calendar year extension. See IRM 3.11.212.4.4.3 for fiscal year determination.

    2. Only late-filed and fiscal year extensions require a received date.

    Reminder:

    Always review for a timely postmark date. If the postmark date is timely, circle out the received date. You only need to edit the timely postmark as the received date if the extension is for a fiscal year.

  5. Tax Period - edit only on fiscal year extensions in YYMM format. See IRM 3.11.212.4.4.3 for fiscal year determination.

  6. Extended Due Date - If the extension is late filed, you must 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, edit 061613 (6/15 is a Sunday).

    3. All others, edit 041514.

      Exception:

      If the extension is for a fiscal year, use the date in the Timely Postmark Date column in IRM 3.11.212.4.4.3 (5) as the extended due date.

  7. See Figure 3.11.212-8 showing Form 4868 edit lines:

    Figure 3.11.212-8

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Form 4868 Edit Lines

3.11.212.4.4.1  (01-01-2014)
Form 4868 With an EIN

  1. Form 4868 may only be used to request an extension of time to file an individual income tax return.

    • Never convert to an extension for a BMF return.

    • Never transship to a BMF campus unless the request meets all the criteria for an extension for Form 1040NR estate or trust listed in IRM 3.11.212.4.7.

  2. If the Form 4868 appears to be requesting an extension for a business (there is only an EIN with no SSN present, and the name line doesn't include an individual's name), do not process. Instead, take the following action:

    Exception:

    Extensions originally filed at AUSPC or CSPC only - if the name in line 1 of Form 4868 contains the word "trust" or "estate" , and only an EIN is present, see IRM 3.11.212.4.7.

    1. If the request is a timely filed Form 4868, return it to the taxpayer with a Form 6401. Check the box for "Please complete items" and include the text "Your name and your social security number. Form 4868 is only used to request an extension of time to file an individual income tax return. If you need an extension for another type of return, please see instructions for Form 7004 and Form 4768."

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

    Exception:

    If the name line contains an individual's name, such as Mary Jones Card Shop, or Mary Jones Trust, continue processing as an individual extension for that individual (Mary Jones).

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

    1. If not found, research IDRS for the SSN using the taxpayer's individual name (in the examples, you would research for Mary Jones).

    2. If no SSN is found through research, return the Form 4868 to the taxpayer, following the instructions in IRM 3.11.212.4.4.1(2)a) and b) above.

3.11.212.4.4.2  (01-01-2014)
Taxpayer Identification Number (TIN)

  1. The TIN for Form 4868 is always a SSN or ITIN.

    Exception:

    Extension request is for Form 1040NR estate or trust. See IRM 3.11.212.4.7

  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.

      Exception:

      If there is a Form W-7 attached or the taxpayer has notated "ITIN applied for" , don't correspond. See IRM 3.11.212.4.4.2 (3).

    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 cannot 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.

  3. ITIN Issues.

    1. If there is a Form W-7 attached, see IRM 3.11.212.1.16.

    2. If there is a notation "ITIN to be requested" , or other indication that an ITIN will be applied for, review the extension for normal approval/disapproval criteria and take the following action:

    IF THEN
    The extension request is NOT approved Follow normal procedures to notify the taxpayer that the extension request was not approved. Give the original extension request to your manager for preparation for destruction as classified waste. Since it has no SSN, it cannot be processed.
    The extension request IS approved Return the original request to the taxpayer with Form 6401. Check the box on Form 6401 that says, "You indicated on your extension request that you have requested or will request an Individual Taxpayer Identification Number..." Enter the extended due date on the blank line.

3.11.212.4.4.3  (01-01-2014)
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 the Form 4868 where it says "For calendar year 2012, or other tax year beginning ____, 2013, ending_____" .

    Example:

    If the taxpayer has entered "other tax year beginning July 1, 2013, ending June 30, 2014" , that's a fiscal year. You will edit 1306 for the Tax Period and the extension must have a received date.

  4. If a fiscal year extension was originally batched as disapproved, and after review you determine it is timely based on the fiscal year ending, have the extension rebatched as an approved extension.

  5. Due dates for fiscal years:

    Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201309 01/15/14 ≡ ≡ ≡ ≡ ≡ ≡
    201310 02/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201311 03/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201401 05/15/134 ≡ ≡ ≡ ≡ ≡
    201402 06/17/134 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201403 07/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201404 08/15/14 ≡ ≡ ≡ ≡ ≡ ≡
    201405 09/16/14 ≡ ≡ ≡ ≡
    201406 10/15/14 ≡ ≡ ≡ ≡ ≡
    201407 11/15/14 ≡ ≡ ≡ ≡
    201408 12/16/14 ≡ ≡ ≡ ≡ ≡
    201409 01/15/15 ≡ ≡ ≡ ≡ ≡

    Note:

    The delinquent received date and timely postmark date for taxpayers who check box 8 or box 9 is two months later. For example, if the tax period is 201406 the timely postmark is 12/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.11.212.4.4.4  (01-01-2014)
Received Date

  1. The received date must be stamped or edited on late-filed and fiscal year Forms 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 return due date Circle out all edited or stamped received dates present.
    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) that the document was actually late, refer to your supervisor/team leader for approval/denial determination.

3.11.212.4.5  (01-01-2004)
Approval and Denial Procedures for Form 4868

  1. The following paragraphs represent approval and denial procedures to follow for Form 4868.

3.11.212.4.5.1  (01-01-2010)
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 3.11.212.4.6.2

    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 Form 4868, delete it.

3.11.212.4.5.2  (01-01-2010)
Disapproval of Forms 4868

  1. When the Form 4868 is not submitted timely, follow these disapproval instructions.

  2. Ensure that all disapproved Forms 4868 are batched together and assigned a Tax Class 2/Doc Code 77.

    If mis-batched and Then
    Unnumbered Remove document and route (using Form 4227) to be re-batched 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 (i.e. 0415YY) on all denied Forms 4868 in MMDDYY format on the City/State/Zip line.

  4. Edit a valid received date.

  5. Code and Edit must manually 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, which will often be different from the taxpayer's address.

    2. Code and Edit may either send notification directly or reject the document (edit ERS Action Code 211) and initiate a Correspondex letter. See IRM 3.11.212.1.20.

3.11.212.4.6  (01-01-2008)
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.

3.11.212.4.6.1  (01-01-2014)
General Information

  1. Forms 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 unless the taxpayer is requesting an extension longer than 6 months. Requests for longer than 6 months should be forwarded to AUSPC. See IRM 3.11.212.4.6.2.

    Note:

    Form 1040NR taxpayers with no wages subject to withholding (non-effectively connected income) have a due date of 6/15/2014, so the automatic 6-month extension is to 12/15/2014. If these taxpayers request an extension to 12/15/2014, that is not longer than 6 months. On the Form 4868, these taxpayers will check box 9.

  2. United States Citizens or Resident Aliens Abroad (box 8 checked)

    • The Regulations provide an extension to the 15th day of the 6th month following the close of the taxable 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.

    • These taxpayers get the extension to 6/16 without filing an extension request. They will only file a Form 4868 if they need more time to file.

    • These extension requests are timely filed if postmarked by 06/16/20134. Follow approval instructions in IRM 3.11.212.4.5.1.

    • These taxpayers will get the remainder of the 6-month extension, so their generated extended due date will be 10/15/2014.

  3. Form 1040NR taxpayers with no wages subject to withholding (box 9 checked)

    • These taxpayers have a due date of 06/16/YYYY.

    • These extension requests are timely filed if postmarked by 06/17/2014. Follow approval instructions in IRM 3.11.212.4.5.1.

    • These taxpayers get the automatic 6-month extension, so their generated extended due date will be 12/15/2014.

  4. When a Form 4868 or a letter request is received which states that the taxpayer expects to qualify for the foreign income exclusion (taxpayer may include a reference to "Code section 911" or "IRC Section 911" or "IRC 911" ), these taxpayers are eligible to file a Form 2350. See IRM 3.11.212.5.

  5. For instructions on Form 1040NR estate and trust returns see IRM 3.11.212.4.7

3.11.212.4.6.2  (01-01-2014)
Extension Longer Than 6 Months

  1. Only AUSPC can grant an extension longer than 6 months from return due date. This is a discretionary extension that is granted after approval by the Service; it is not automatic.

  2. Instructions to the taxpayer on IRS.gov and in Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, tell the taxpayers to make the request in a letter, however, taxpayers may submit the request in a letter, on an obsolete Form 2688, or as an attachment or notation on Form 4868 or Form 2350.

    • The taxpayer must specifically ask for an additional extension longer than 6 months.

    • The request must indicate that the reason is because the taxpayer is living and working abroad or stationed in the military out of the country.

  3. If all required information is present, approve the extension if the received date is on or before the expiration of the 6-month automatic extension (10/15/2014 plus the grace period).

    Reminder:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ review for a timely postmark on the envelope or stamped on the face of the document. If the postmark is on or before 10/15/2013, circle the received date and edit the timely postmark.

    Note:

    Edit the extended due date (no longer than 12/15/2014) 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 either the request or an attachment that 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 to 10/15/2014 or later).

    1. If an approved extension is posted, return the request to the taxpayer with Form 6513, and check 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 six-month extension. See IRM 3.11.212.1.3.

    3. If no approved extension transaction has posted, and this request is NOT timely, return the request to the taxpayer with Form 6513, and check 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 longer than 12/15/2014) 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 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, for detailed input instructions.

  8. If the taxpayer indicates that the extension is necessary because he expects 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 3.11.212.5.

3.11.212.4.7  (01-01-2014)
Instruction for Form 4868 Filed for Form 1040NR Estate or Trust - CSPC Only

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

  2. These Forms 4868 are processed to the NMF at CSPC.

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

    • Request was mailed to AUSPC or CSPC by the taxpayer, and

      Exception:

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

    • The SSN block contains an EIN (formatted NN-NNNNNNN) or states that an EIN has been applied for and

    • The taxpayer name includes the words "estate" or "trust" , or notates "estate" or "trust" on the 4868 or an attachment.

      Note:

      All other Forms 4868 with only an EIN and no SSN, see IRM 3.11.212.4.4.1.

  4. If the nonresident alien trust or estate has an office in the U.S., the return is due on the 15th day of the 4th month after the tax year ends. Calendar year must be postmarked by 04/15/2014.

  5. If the nonresident alien trust or estate does not have an office in the U.S., the return is due on the 15th day of the 6th month after the tax year ends (i.e. Calendar year extension must be postmarked by 06/16/2013).

  6. Assume that the taxpayer knows when the due date is and consider the Form 4868 timely filed if postmarked by 06/16/2013.

  7. Process under program number 75700 using NMF MFT 20.

3.11.212.4.8  (01-01-2010)
Extension Request Listings - AUSPC Only

  1. Tax preparation firms may submit a list of taxpayers with a cover letter instead of filing separate Forms 4868 to request an automatic 6 month extension of time to file.

  2. The listing must include the taxpayer's name and valid SSN or ITIN.

  3. If the TIN is blank, illegible, otherwise invalid, or "unknown" , "applied for" or similar phrase is entered, research for the TIN. If not found, correspond for a valid SSN.

    Exception:

    Listings for Form 1040NR taxpayers - contact Planning and Analysis Staff analyst if no valid TIN is found.

  4. If "ITIN to be requested" , or "ITIN applied for" is present, and the listing was filed timely, send Form 6401 to the practitioner showing that the extension was approved with instructions to attach the approval notification to the taxpayer's return when it is filed. Notate on the list to the right of the taxpayer name that the notification was sent and draw a single red line through the taxpayer information.

  5. Use normal Form 4868 procedures to determine timeliness. See IRM 3.11.212.4.3 if the list is determined to be late filed, contact Planning and Analysis Staff analyst for review before proceeding with disapproval actions.

  6. The listings will be processed through ISRP using normal Form 4868 procedures after these instructions are used to format them for ISRP input:

    1. Separate the lists to create blocks of 100 or fewer taxpayers.

    2. If a listing has more than 100 taxpayers, photocopy and create separate blocks of 100.

    3. Clearly indicate where the block of 100 begins and ends by editing a single vertical line through unused taxpayers on the list.

  7. It is not necessary to stamp the list with tax examiner stamp, or edit the name control or TIN.

3.11.212.5  (01-01-2011)
Form 2350, Application for Extension to File U.S. Income Tax Return—AUSPC Only

  1. This subsection contains instructions to process Form 2350.

  2. Form 2350 must be processed in AUSPC.

3.11.212.5.1  (01-01-2011)
General Information

  1. Extension requests based on IRC 911 must show that 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 foreign for this purpose and will not qualify the taxpayer for the Form 2350 extension:

    • American Samoa

    • Northern Mariana Islands

    • Puerto Rico

    • U.S. Virgin Islands

    • Guam

    • Palau

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

    • 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

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

      Note:

      The qualifying period must include an entire tax year, so 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 Section 911, the taxpayer must be:

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

    • 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.

      Note:

      The qualifying period shown on line 4b must cover a period of at least 330 days, but may be as long as 12 full months.

  4. If a Form 4868, Form 2688, or a letter request is received which states that 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 3.11.212.5.2 (9) Approval Criteria.

    If all information is Then
    Present Prepare a "dummy" Form 2350, and route to be renumbered (if necessary) as a Form 2350.
    Not present Enter Action Code 215 and have a Form 2350 sent to the taxpayer and instruct the taxpayer to send the 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 the Form 2555, and forward Form 2555 to be processed according to instructions in IRM 3.21.3, Individual Income Tax Returns, International Returns and Document Analysis.

3.11.212.5.2  (01-01-2014)
Processing Instructions for Form 2350

  1. Use the following instructions in the order presented to process Form 2350 extension requests.

  2. Taxpayer name - underline or edit the Name Control, which is the first four characters of the taxpayer's last name, in the "Last name" block.

    • The Name Control can have less, but not more, than four characters.

    • The letters A through Z and hyphen (-) are the only valid characters.

    • If you have trouble determining the Name Control, refer to Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers, for further information.

  3. SSN - 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.

    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 cannot 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.

  4. 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. See Figure 3.11.212-9.

  5. Use normal perfection procedures for Tax Period and Received Date as outlined in 3.11.212.2.

  6. Review the received date and postmark date for timeliness. If the request is not timely filed, no further review of the document is required; disapprove the request. Follow disapproval actions instructions in IRM 3.11.212.5.2(12) below.

    1. If Line 2 is blank or "No" box is checked, the extension must be received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or postmarked on or before 06/16/2014.

    2. If Line 2"YES" box is checked, consider the extension to be timely filed if received on or before the end of the previous extension period ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

      Exception:

      If the extension is postmarked after 10/15/2014 (or received within the grace period), but on or before 12/16/20134, research for a posted approved extension to 12/15/2014. If present, consider the Form 2350 to be timely filed.

    3. If there is no foreign country shown anywhere on the document, envelope or attachment, and there are no dates entered on any of the lines 4a, 4b or 4d (the taxpayer is using Form 2350 in place of a Form 4868), consider the extension to be timely filed if received by 4/15/2014 (plus the grace period) or postmarked by 4/15/2014.

  7. Review Line 1:

    1. If the requested extension date is complete and legible and is not later than October 15, 2014, for an extension for calendar year 2013 RDD plus 6 months if a fiscal year is indicated on Line 1), 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, 2014.

    2. If the requested extension date on Line 1 is later than October 15, 2014 (or later than RDD plus 6 months for a fiscal year) or the date is incomplete, missing or illegible, see IRM 3.11.212.5.3 for instructions for determining the appropriate date.

  8. A handwritten signature is required on Form 2350 if all other approval criteria is met and the taxpayer requests an extension longer than 10/15/2014.

    Note:

    Return 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, however, the signature must be handwritten.

    1. Form 2350 is not an automatic extension like Form 4868, so a signature is required to qualify for the special extension.

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

    3. If there is no handwritten signature and a preparer signed as the taxpayer using a rubber stamp, mechanical device, or computer software program you should also check the box that says "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 instructions in IRM 3.11.212.5.2 (12) below.

  9. Approval Criteria—The 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 10/15/2014, the qualifying period indicates the taxpayer meets bona fide residence or physical presence requirements in a foreign country. See IRM 3.11.212.5.3(3).

    3. If the requested extension date is later than 10/15/2014, the request is signed.

  10. Approval Actions—See the following:

    1. Check the approval (first) box on the Form 2350.

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

      Note:

      If you edit an extension date that is different from the one that was requested by the taxpayer, you must also circle out the incorrect date and notify the taxpayer of the corrected extension date.

    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 into the area where it is missing. If missing altogether and present on the envelope, enter the information onto the stub from the envelope.

      Note:

      The taxpayer's SSN has been removed from the Return Label portion of the form to eliminate the chance of inadvertent disclosure. 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 half of the form and route for processing. The bottom half of the form must be returned to the taxpayer.

      Note:

      Instead of returning the Notice to Applicant stub to the taxpayer, a 0333C letter or Form 6513 may be used to notify the taxpayer.

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

    Exception:

    If the 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).

  12. Disapproval Actions

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

      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 that the taxpayer lives and works in a foreign country (taxpayer is using Form 2350 in place of a 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 on 4/15/2014."

      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"

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

    3. Separate the bottom portion and send it to the address shown.

    4. If the address is not present on the stub, perfect the missing information from the entity portion of the form or from the envelope. Do not edit the taxpayer's SSN on the stub.

      Note:

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

    Figure 3.11.212-9
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Form 2350 Return Label Editing

3.11.212.5.3  (01-01-2014)
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, 2014, 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 criteria 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 3.11.212.5.2 (12).

    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 criteria for Bona Fide Residence in a foreign country.

      Example:

      Line 4b "qualifying period begins" date is September 17, 2013, and "ends" date is December 31, 2014. This period covers an entire tax year, January, 1, 2014 through December 31, 2014, so the taxpayer meets the Bona Fide Residence criteria.

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

      Example:

      Line 4b "qualifying period begins" date is July 11, 2013, and "ends" date is July 10, 2014. This is a period longer than 330 days (it's 364 days), so the taxpayer meets the Physical Presence criteria.

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

    4. If no date is present for the qualifying period end date on line 4b, but there is a date on line 4d when the taxpayer expects to return to the United States, assume the qualifying period end date is the date on line 4d.

      Example:

      Taxpayer has written October 6, 2014 on line 4d, but the qualifying period ends date on line 4b is blank. Assume that the qualifying period ends date is October 6, 2014 and process accordingly.

    5. If the ends date on Line 4b is missing or illegible, and there is no date present on Line 4d, assume the qualifying period ends date is 12/31/2014.

      Example:

      Line 4b begin date is 30 August, 2012. Assume the qualifying period end date is 31 December, 2014 and process accordingly.

    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 on Form 2350; follow Disapproval Actions in IRM 3.11.212.5.2 (12).

  3. Extension Date - use the following instructions to determine the extension date.

    Note:

    There is an ERS check to prevent an extension any longer than original return due date plus 11 1/2 months. For a calendar year 2013 extension, the maximum extension date allowed is to 03/31/2015.

    1. The date the qualifying period ends is the date used to calculate the appropriate extension date for taxpayers who qualify for the extension on Form 2350. If the date the qualifying period ends on Line 4b is blank, determine the date using the instructions in IRM 3.11.212.5.3 (2) above.

      Reminder:

      If the qualifying period is not at least 330 days, the taxpayer doesn't meet the criteria for the Form 2350 extension. Follow Disapproval Actions in IRM 3.11.212.5.2 (12).

    2. If Line 3 "No" box is checked, or neither box is checked, calculate the maximum extension date by adding 30 days to the qualifying period end date on Line 4b.

      Example:

      Line 4b "qualifying period begins" date is July 11, 2013, and "ends" date is July 10, 2014. Maximum extension date is August 9, 2014. Edit 08/09/14 for the extension date.

    3. If Line 3 "Yes" box is checked, calculate the maximum extension by adding 90 days to the ending date on line 4b (4d if line 4b is blank). If both 4b and 4d are blank, add 90 days to 12/31/2014.

    Exception:

    If the extension date you calculate is earlier than 10/15/14 (for a tax year 201312), use extension date 10/15/2014 on line 1.

3.11.212.6  (01-01-2014)
Processing Form 8892, Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax - CSPC

  1. Gift tax extensions are requested on Form 8892. The form may also be used to make payments relating to Gift and Generation-Skipping Transfer (GST) tax. See Figure 3.11.212-10.

  2. Process this form to the BMF using MFT 51.

  3. Form 8892 may be used to request an automatic 6 months extension of time to file a gift tax return.

    Note:

    You should only process Form 8892 as an extension of time to file 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.

  4. The due date for Form 8892 is the same as for Form 4868 unless the donor died during the year. The following figure shows Form 8892.

    Figure 3.11.212-10

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Form 8892 Edit Lines

3.11.212.6.1  (01-01-2014)
Due Dates for Form 8892

  1. Form 8892 is due the same day as the taxpayer's individual income tax return would be due 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 on April 15 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 to be indicated. No extension of time for gift tax is allowed unless the time for filing the estate tax return has also been extended. Examples:

    Date of Gift Date of Death Form 706 Due Date Form 709 Due Date Form 8892 Due Date
    04/01/13 11/30/13 08/30/14 04/15/14 04/15/14
    04/01/13 05/01/13 02/01/14 02/01/14 Not allowed unless Form 706 is extended

3.11.212.6.2  (01-01-2012)
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 that the taxpayer is NOT liable for gift tax, forward to Estate and Gift for review. They will determine if the extension request should be processed.

  3. If the SSN is invalid or missing, research the IMF for the taxpayer's SSN.

    1. If found, continue processing.

    2. If no SSN is found, and the document is numbered, take no action. Continue processing without the SSN.

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

  4. Research the BMF 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.

3.11.212.6.3  (01-01-2014)
Form 8892 Editing Instructions

  1. In Part I, underline the first four letters of the taxpayer's last name as the Name Control.

    • The Name Control can have fewer but not more than four characters.

    • The letters A through Z and hyphen (-) are the only valid characters.

    • Refer to Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers, for further information.

  2. Use normal processing procedures for Received Date, as outlined in IRM 3.11.212.2.2.

  3. Form 8892 Tax Period is always 1312. 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 3.11.212.6.1

    1. You must 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 3.11.212.1.7.

    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 will be 10/15/13 unless the donor dies during the year the gift was made. Then, the gift tax return extension is due on April 15 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:

    Date of Gift Date of Death Form 706 Due Date Form 709 Due Date Form 8892 Due Date Extended due date
    04/01/13 11/30/13 08/30/14 04/15/14 04/15/14 10/15/14
    04/01/13 05/01/13 02/01/14 02/01/14 Not allowed unless Form 706 is extended N/A

  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. They will determine if the extension was filed as a payment voucher only and will take appropriate action on disapproved extensions. The extension will not be returned to Code and Edit.

3.11.212.7  (01-01-2003)
Miscellaneous Documents

  1. This subsection contains instructions to process Form 3177 and Form 5466-B.

3.11.212.7.1  (01-01-2003)
General Information

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

  2. These forms are:

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

    • Form 5466-B, Multiple Record of disclosure

  3. If any information is missing, except for items that can be obtained through normal research (e.g., SSN/EIN research), return the form to the originator (person who prepared the form(s)).

3.11.212.7.2  (01-01-2014)
Specific Editing Instructions

  1. Specific editing instructions for the Form 3177 follow:

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

    2. Name Control—underline the four characters of the Name Control from the name contained in the "Taxpayer Name" section of the form.

    3. EIN/SSN—ensure that a 9-digit EIN/SSN is present. If not, initiate 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 (TRC)—underline the preprinted transaction code or enter the applicable code to the right of "Other" .

    9. See Exhibit 3.11.212-2

  2. Specific editing instructions for the Form 5466-B as follows:

    Note:

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

    1. Area Office/Campus Code (block 6)—this must be present. If missing, return to originator.

    2. MFT Code (block 8)—this is pre-printed; no editing is necessary.

    3. Transaction Code (block 9)—this is pre-printed; no editing is necessary.

    4. Name Control—if illegible, edit "XXXX" .

    5. SSN/EIN—If TIN is less than 9 digits or is illegible, return to originator.

    6. TIN Prefix - if the 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.

    7. Tax Period—must be present in YYYYMM format. If missing, return to originator.

    8. Disclosure Date—must be present. If missing, check document serial number 00. Edit the current date (in MMDDYY format) for serial number 00 only.

    9. Nature of Disclosure Code—must be present. If missing, return to originator.

    10. Agency Code—must be present. If missing, return to originator.

    11. Purpose Code—must be present. If missing, return to originator.

    12. ADP Source Code—must be present. If missing, return to originator.

    13. See Exhibit 3.11.212-3

3.11.212.8  (01-01-2004)
Processing Extension Requests For Form 940, Employer's Annual Federal Unemployment Tax Return Request (FUTA)

  1. A taxpayer requesting an extension of time to file his/her Form 940 must submit a formal letter to the IRS. The extension may not exceed 90 days. Form 940 is filed on a calendar year basis and is due January 31st. For calendar year Forms 940, grant an extension until May 1st. Each application must be reviewed and the taxpayer or his/her agent must be informed that the application has been granted or denied.

  2. Approval Criteria—A request for extension of time to file will be approved only if ALL of the following conditions are met.

    • The timely received date is on or before January 31st ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , or there is a timely postmark.

    • Application must be complete (e.g. address, entity, reasonable cause, 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 0333C to notify the taxpayer that the Extension has been granted. See IRM 3.11.212.1.20. The application will remain in the process flow.

    2. The extension must be input through IDRS as a TC 460 using FRM77. Input 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 the 3699C or 0Letter 297C, Extension of Time to File; Denial Explained, to notify the taxpayer that the extension was disapproved and the reason for disapproval. See IRM 3.11.212.1.20.

3.11.212.9  (01-01-2012)
Processing Extension Requests for Form 941, Employers Quarterly Federal Tax Return (Withholding and FICA Taxes)

  1. Regulations prohibit an extension for Form 941. There is a 10 day extended due date for a Form 941 if 100% 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 filing a Form 941 is received, notify the taxpayer that there is no extension for filing a Form 941 and that penalties will be assessed based on the guidelines set forth in Pub 15, (Circular E, Employer's Tax Guide).

    Note:

    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, 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 that penalties may be abated based on the reasons involved.

3.11.212.10  (01-01-2012)
Extension of Time To File Form 8752, Required Payment or Refund Under Section 7519

  1. The Form 8752 is used to calculate the amount to be paid or refunded and to transmit the 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% (ten percent) late payment penalty will be assessed if payment is not received by the applicable due date, usually May 15.

  2. If a taxpayer requests an extension of time to file a Form 8752 using Form 7004 or other extension form, correspond to explain to the taxpayer that there is no extension to file Form 8752. For future reference inform the taxpayer that an extension to file request including an explanation of the reason for the delay, should be sent to the area director or campus director.

Exhibit 3.11.212-1 
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 taxpayer needs more time to allocate moving expenses, a longer extension period may be granted.

Form 1040 (US 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, Campus Procedures for Estate Tax, for processing instructions for this form.
Form 4868 IMF Automatic 6 months from Return Due Date Form 1040
Form 1040A
Form 1040EZ
Form 1040NR
Form 1040NR-EZ
Form 1040-SS
Form 1040-PR
Form 5558 BMF 6 months from Return Due Date Form 5330
See IRM 3.11.20 ,Exempt Organization and Employee Plan Applications for Extension of Time to File, for processing instructions for this form..
Form 5558 EPMF 2 1/2 months from Return Due Date Form 5500 / Form 5500-SF / Form 5500-EZ / Form 8955-SSA
See IRM 3.11.20, , Exempt Organization and Employee Plan Applications for Extension of Time to File, for processing instructions for this form.
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-B
Form 1066
Form 1120
Form 1120-C
Form 1120-F
Form 1120-FSC
Form 1120-H

Form 1120-L
Form 1120-ND
Form 1120-ND (sec. 4951 taxes)
Form 1120-PC
Form 1120-POL
Form 1120-REIT
Form 1120-RIC
Form 1120S
Form 1120-SF
Form 3520-A
Form 8612
Form 8613
Form 8725
Form 8831
Form 8876
Form 8924
Form 8928
Form 7004 BMF Automatic 5 months from Return Due Date Form 1041 (trust & estate except bankruptcy estate)
Form 1065
Form 8804
Form 8868 Part I BMF Automatic 3 months from Return Due Date

Exception:

Form 990-T (corporation)

Form 990
Form 990-BL
Form 990-EZ
Form 990-PF
FOrm 990-T(corporation) - gets automatic 6 months
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, Exempt Organization and Employee Plan Applications for Extension of Time to File, for processing instructions for this form.
Form 8868 Part II BMF 3 months from extended due date Form 990
Form 990-BL
Form 990-EZ
Form 990-PF
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, Exempt Organization and Employee Plan Applications for Extension of Time to File, for processing instructions for this form.
Form 8892 BMF Automatic To October 15 unless donor died during year 709

Exhibit 3.11.212-2 
Form 3177 – Notice of Action for Entity on Master File

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Exhibit 3.11.212-3 
Form 5466–B — Multiple Record of Disclosure

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Exhibit 3.11.212-4 
Disaster Extension Due Dates - Alphabetical by State

If the extension request is due on or after the disaster period begin date, and on or before 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
Connecticut 10/27/12 2/1/13 4087–DR Connecticut/Hurricane Sandy
Florida 6/23/12 8/22/12 4068-DR Florida/Tropical Storm Debby
Oklahoma 8/3/12 10/2/12 4078-DR Oklahoma/Freedom Fire
Louisiana 8/26/12 1/11/13 4080-DR Louisiana/Hurricane Isaac
Maryland 8/26/12 2/1/13 4091–DR Maryland/Hurricane Sandy
Mississippi 8/26/12 1/11/13 4081-DR Mississippi/Hurricane Isaac
New Jersey 10/27/12 4/1/13 4086-DR New Jersey/Hurricane Sandy
New York 10/27/12 4/1/13 4085–DR New York/Hurricane Sandy
Rhode Island 10/26/12 02/1/13 4089-DR Rhode Island/Hurricane Sandy

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.


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