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Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 212. Applications for Extension of Time to File (Cont. 1)

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

3.11.212.4 
Form 8868, Application for Extension of Time to File an Exempt Organization Return

3.11.212.4.3  (01-01-2010)
Part I Approval Criteria

  1. A request for an automatic 3-month extension of time to file an exempt organization return (Part I, Form 8868), will be approved if there is a timely postmark or the Received Date is on or before the return due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ as follows:

    1. Extension requests for Form 990-T(sec. 401(a) & 408(a) trust):

      Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Timely Postmark Date Part II ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File generated Extended Due Date Part II
      200906 10/15/09 ≡ ≡ ≡ ≡ ≡ 01/15/10 ≡ ≡ ≡ ≡ 04/15/10
      200907 11/16/09 ≡ ≡ ≡ ≡ ≡ ≡ 02/15/10 ≡ ≡ ≡ ≡ ≡ 05/15/10
      200908 12/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/15/10 ≡ ≡ ≡ ≡ ≡ 06/15/10
      200909 01/15/10 ≡ ≡ ≡ ≡ 04/15/10 ≡ ≡ ≡ ≡ ≡ 07/15/10
      200910 02/15/10 ≡ ≡ ≡ ≡ 05/17/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 08/15/10
      200911 03/15/10 ≡ ≡ ≡ ≡ 06/15/10 ≡ ≡ ≡ ≡ ≡ 09/15/10
      200912 04/15/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 10/15/10
      201001 05/17/10 ≡ ≡ ≡ ≡ ≡ ≡ 08/16/10 ≡ ≡ ≡ ≡ ≡ 11/15/10
      201002 06/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 09/15/10 ≡ ≡ ≡ ≡ 12/15/10
      201003 07/15/10 ≡ ≡ ≡ ≡ ≡ 10/15/10 ≡ ≡ ≡ ≡ ≡ 01/15/11
      201004 08/16/10 ≡ ≡ ≡ ≡ 11/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 02/15/11
      201005 09/15/10 ≡ ≡ ≡ ≡ ≡ 12/15/10 ≡ ≡ ≡ ≡ 03/15/11
      201006 10/15/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/18/11 ≡ ≡ ≡ ≡ ≡ ≡ 04/15/11
      201007 11/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 02/15/11 ≡ ≡ ≡ ≡ 05/15/11
      201008 12/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 03/15/11 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/11
      201009 01/18/11 ≡ ≡ ≡ ≡ 04/15/11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/11

    2. Extension requests for Forms 1041-A and 5227:

      Note:

      Forms 1041-A and 5227 must always have a tax period ending of "12 " .

      Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Timely Postmark Date Part II ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Due Date Part II
      200912 04/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 07/15/10 ≡ ≡ ≡ ≡ 10/15/10

    3. Extension requests for Forms 990, 990-BL, 990-EZ, 990-PF, 990-T(corp), 990-T (trust other than above), 4720, and 6069:

      Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Timely Postmark Date Part II ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Due Date Part II
      200904 09/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/09 ≡ ≡ ≡ ≡ 03/15/10
      200905 10/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/10 ≡ ≡ ≡ ≡ 04/15/10
      200906 11/16/09 ≡ ≡ ≡ ≡ ≡ ≡ 02/15/10 ≡ ≡ ≡ ≡ 05/15/10
      200907 12/15/09 ≡ ≡ ≡ ≡ 03/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/10
      200908 01/15/10 ≡ ≡ ≡ ≡ 04/15/10 ≡ ≡ ≡ ≡ 07/15/10
      200909 02/15/10 ≡ ≡ ≡ ≡ 05/17/10 ≡ ≡ ≡ ≡ ≡ ≡ 08/15/10
      200910 03/15/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/10 ≡ ≡ ≡ ≡ ≡ 09/15/10
      200911 04/15/10 ≡ ≡ ≡ ≡ ≡ 07/15/10 ≡ ≡ ≡ ≡ ≡ 10/15/10
      200912 05/17/10 ≡ ≡ ≡ ≡ ≡ 08/16/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/15/10
      201001 06/15/10 ≡ ≡ ≡ ≡ ≡ 09/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 12/15/10
      201002 07/15/10 ≡ ≡ ≡ ≡ 10/15/10 ≡ ≡ ≡ ≡ ≡ 01/15/11
      201003 08/16/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 02/15/11
      201004 09/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 12/15/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/15/11
      201005 10/15/10 ≡ ≡ ≡ ≡ 01/18/11 ≡ ≡ ≡ ≡ 04/15/11
      201006 11/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 02/15/11 ≡ ≡ ≡ ≡ 05/15/11
      201007 12/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 03/15/11 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/11
      201008 01/18/11 ≡ ≡ ≡ ≡ ≡ 04/15/11 ≡ ≡ ≡ ≡ ≡ 07/15/11

      Note:

      Form 990-T (corporation) will receive the full 6 month extension of time to file.

3.11.212.4.4  (01-01-2009)
Part I Approval Actions

  1. If the request is timely filed, Edit Notice Code 1.

  2. Notice Code 1 will generate a 3 month extension to file except for Form 990-T (corporation) when the extension transaction posts to the master file. Notice Code 1 will generate the full 6 month extension for Form 990-T (corporation).

    Note:

    It is not necessary to take any other action if the taxpayer has requested more than 3-month (6-month for Form 990-T(corporation)) extension. The notice will notify the taxpayer of the length of the extension.

3.11.212.4.5  (01-01-2010)
Part I Disapproval Criteria

  1. A request for an automatic 3 month (6 months for Form 990-T (corporation)) extension of time (Form 8868, Part I) will be disapproved if the Received Date is after the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , unless timely postmarked. See IRM 3.11.212.4.3.

3.11.212.4.6  (01-01-2009)
Part I Disapproval Actions

  1. If the extension request is not approved, edit Notice Code 2.

  2. Notice Code 2 will cause a notice to generate to notify the taxpayer that the extension has been denied because the application was not filed on time.

3.11.212.4.7  (01-01-2010)
Part II Approval Criteria

  1. A request for an additional extension of time to file will be approved only if all the following conditions are met:

    • The received date is on or before the previously granted extended due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or there is a timely postmark date. See IRM 3.11.212.4.3.

    • A statement is present on Part II, Line 7, or on an attachment giving an acceptable reason why an extension is needed.

    • The request is signed.

    • A previous extension was filed. See IRM 3.11.212.4.2.

3.11.212.4.8  (01-01-2007)
Part II Approval Actions

  1. Edit Notice Code 3 on an approved extension request.

  2. If the taxpayer requests an extension longer than allowed, correspond to notify the taxpayer of the correct extended due date.

3.11.212.4.9  (01-01-2010)
Part II Disapproval Criteria

  1. A request for an additional 3 month extension of time will be disapproved if any of the following conditions are met:

    • The received date is after the previously granted extended due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and there is not a timely postmark date. See IRM 3.11.212.4.3.

    • A statement is not present on Part II, Line 7, or the statement is not an acceptable reason for delay.

    • The extension request is not signed.

    • A previous extension was not filed or was not approved. See IRM 3.11.212.4.2.

3.11.212.4.10  (01-01-2010)
Part II Disapproval Actions

  1. Edit the appropriate Notice Code in the top middle margin as follows:

    If denied because Then, edit
    Not timely filed 6
    Reason given does not meet Acceptable Reason Criteria 5
    No reason given 5
    Not signed 4

    Note:

    Only one Notice Code may be used. If more than one reason for disapproval exists, edit the Notice Code using the order above.

  2. An automatic notification will be generated to the taxpayer.

3.11.212.5  (01-01-2010)
Processing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

  1. This subsection contains instructions to process Forms 4868.

  2. If the extension request is filed on the wrong form, see IRM 3.11.212.1.11.

3.11.212.5.1  (01-01-2010)
General

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

  3. Forms 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 3.11.212.5.3 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. After review of the postmark date and all information on the extension and attachments, if Code and Edit determines that the extension request is timely filed, the document should be rebatched as approved.

      Exception:

      If the taxpayer is requesting an extension longer than 6 months, see IRM 3.11.212.5.6.2.

  4. Forms covered by this extension are:

    • Forms 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ

    • 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 3.11.212.8.

  5. Form 4868 may only be used to request an extension of time to file an individual income tax return. If the Form 4868 appears to be requesting an extension for a BMF tax form (there is only an EIN with no SSN present, and there is only a business name present with no individual's name), do not process.

    Note:

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

    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 used to request an extension of time to file an individual income tax return. If you need an extension for your business, please see instructions for Form 7004."

    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 (4/2009 revision).

      Note:

      Form 4868 may also be used to file an extension for Form 1040NR estate or trust using an EIN. See IRM 3.11.212.5.7.

  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 3.11.212.5.3.

  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.

3.11.212.5.2  (01-01-2010)
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 3.11.212.5.3.

3.11.212.5.3  (01-01-2010)
Determination of Timely Filing

  1. Code and Edit 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 Code and Edit determines that the extension request is timely filed after review of the postmark date and all information on the extension and attachments, the document should be 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, Code and Edit must review for a timely postmark date.

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

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

    Note:

    When the due date falls on a weekend or holiday, the extension is timely filed if the postmark date is the next day that is not a weekend or holiday.

  5. If Form 4868 received date is after the due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , Code and Edit must 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 06/15/2010, so if the postmark date is 06/15/2010 or earlier, process as timely filed.

    • Box 9 is checked - Form 1040NR taxpayers with no wages subject to withholding. These extensions are due 06/15/2010, so if the postmark date is 06/15/2010 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.

  6. If the taxpayer is requesting an extension date beyond the automatic 6 months allowed on Form 4868, the request must be transshipped to the Austin campus. Only Austin can grant an extension of time to file of more than 6 months. See IRM 3.11.212.5.6.2.

  7. Extension requests for Form 1040NR estate and trust have special due date instructions. See IRM 3.11.212.5.7.

3.11.212.5.4  (01-01-2010)
Form 4868 Processing Instructions

  1. Review each extension to determine if the following items are present:

    • Taxpayer name - underline the Name Control of the taxpayer on line 1. See IRM 3.11.212.2.1.

    • Taxpayer Social Security Number (SSN). There must be a valid 9-digit SSN or ITIN unless this is an extension request for Form 1040NR estate or trust. See IRM 3.11.212.5.7.

      Reminder:

      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 3.11.212.2.2(3).

    • Received date - all late-filed and fiscal year extensions must have a received date.

      Reminder:

      Always review for a timely postmark date. If the postmark date is timely, process the extension as timely filed. Edit the timely postmark as the received date if the extension is for a fiscal year.

    • Tax Period - only edit on fiscal year extensions.

    • Extended Due Date - only edit on late filed extensions. Edit the Return Due Date in MMDDYY format on City/State/ZIP line.

      Note:

      If box 8 or box 9 is checked, edit 06/15/10. All others, edit 04/15/10.

  2. Determine if the request is timely filed based on criteria in IRM 3.11.212.5.3. See Figure 3.11.212-13 showing Form 4868 edit lines:

    Figure 3.11.212-13

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

    Form 4868 Edit Lines

3.11.212.5.4.1  (01-01-2010)
Fiscal Year Tax Period

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

  2. 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 2009, or other tax year beginning ____, 2009, ending_____" .

    Example:

    If the taxpayer has entered "other tax year beginning July 1, 2009, ending June 30, 2010" , that's a fiscal year. You will edit 1006 for the Tax Period and the extension must have a received date.

  3. If a fiscal year extension was originally batched as disapproved, and is determined to be timely based on the fiscal year ending, have the extension rebatched as an approved extension.

  4. Due dates for fiscal years:

    Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    200909 01/15/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    200910 02/15/10 ≡ ≡ ≡ ≡ ≡ ≡
    200911 03/15/10 ≡ ≡ ≡ ≡ ≡ ≡
    201001 05/17/10 ≡ ≡ ≡ ≡
    201002 06/15/10 ≡ ≡ ≡ ≡ ≡
    201003 07/15/10 ≡ ≡ ≡ ≡ ≡
    201004 08/16/10 ≡ ≡ ≡ ≡
    201005 09/15/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201006 10/15/10 ≡ ≡ ≡ ≡ ≡
    201007 11/15/10 ≡ ≡ ≡ ≡
    201008 12/15/10 ≡ ≡ ≡ ≡ ≡
    201009 01/18/11 ≡ ≡ ≡ ≡ ≡ ≡

3.11.212.5.4.2  (01-01-2009)
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 envelope postmark date (including foreign postmarks).

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

3.11.212.5.5  (01-01-2004)
Approval and Denial Procedures for Form 4868

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

3.11.212.5.5.1  (01-01-2010)
Approval of Form 4868

  1. Form 4868 will be approved if submitted timely.

    1. All approved Forms 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 3.11.212.5.6.2.

    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.

3.11.212.5.5.2  (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.

3.11.212.5.6  (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.

3.11.212.5.6.1  (01-01-2010)
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, so 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.

    Note:

    Form 1040NR taxpayers with no wages subject to withholding (non-effectively connected income) have a due date of 6/15/2010, so the automatic 6-month extension is to 12/15/2010. If these taxpayers request an extension to 12/15/2010, 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 6/15 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 06/15/2010.

    • These taxpayers will get the remainder of the 6-month extension, so their generated extended due date will be 10/15/2010.

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

    • These taxpayers have a due date of 06/15/YYYY.

    • These extension requests are timely filed if postmarked by 06/15/2010.

    • These taxpayers get the automatic 6-month extension, so their generated extended due date will be 12/15/2010.

  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" ), these taxpayers are eligible to file a Form 2350. See IRM 3.11.212.5.8.

  5. For instructions on Form 1040NR estate and trust returns see IRM 3.11.212.5.7.

3.11.212.5.6.2  (01-01-2010)
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 Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, tell the taxpayers to make the request in a letter, but they may make the request in a letter, on an obsolete Form 2688, or as an attachment or notation on Form 4868.

    • 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 postmark date is on or before the expiration of the 6-month automatic extension (10/15/2010).

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

    2. If the postmark is on or before 10/15/2010, circle the received date and edit the timely postmark.

  4. These extension requests may be processed through ISRP.

    1. Batched under Program 45502

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

    3. DLN Doc Code must be 77

    4. Edit the extended due date (no longer than 12/15/2010) on the request for ISRP input.

  5. Alternatively, these requests may be input through IDRS using Command Code 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.

  6. 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 section 911, 931, or 933, the taxpayer is eligible to file Form 2350. Follow instructions in IRM 3.11.212.5.8.

3.11.212.5.7  (01-01-2010)
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. These are processed at the Cincinnati Submission Processing Center (CSPC) only.

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

    • 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 3.11.212.1.11.

  3. 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 04/15/2010.

  4. 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 06/15/2010).

  5. Process the Form 4868 assuming that the taxpayer knows when the due date is and consider the Form 4868 timely filed if postmarked by 06/15/2010.

  6. These must be batched and numbered under program 15500. If misbatched, take action to rebatch.

3.11.212.5.8  (01-01-2010)
Foreign Income Exclusion- Taxpayer Eligible to File Form 2350 (AUSPC Only)

  1. When a request is received which states that the taxpayer expects to qualify for the foreign income exclusion, check to see if ALL information needed to complete Form 2350 is available.

    If all information is Then
    Present Prepare a "dummy" Form 2350, and route to be renumbered (if necessary) as a Form 2350. See IRM 3.11.212.6.2 for 2350 criteria.
    Not present Enter Action Code 211 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.

  2. If the information in the request indicates that the taxpayer will not qualify for the foreign income exclusion, process the extension request as a Form 4868. See IRM 3.11.212.5.

3.11.212.5.9  (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 3.11.212.5.3. 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 T/E stamp, or edit the name control or TIN.

3.11.212.6  (01-01-2009)
Form 2350, Application for Extension to File U.S. Income Tax Return—AUSPC Only

  1. This subsection contains instructions to process Form 2350.

  2. All Forms 2350 must be processed in AUSPC.

3.11.212.6.1  (01-01-2010)
General Information

  1. Extension requests based on IRC Section 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 section 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 a tax treaty, 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, 2688, or letter request is received which states that the taxpayer expects to qualify for the foreign earned income exclusion (IRC Section 911), check to see if ALL information needed to complete Form 2350 is available. See IRM 3.11.212.6.2(7) 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 211 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.

3.11.212.6.2  (01-01-2010)
Processing Instructions for Form 2350

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

  2. Use normal perfection procedures for Name Control, SSN, Tax Period, Received Date as outlined in 3.11.212.2.

  3. If the primary taxpayer's name and/or SSN are missing from the entity area and are present on the stub, edit the missing information in the entity area. See Figure 3.11.212-14.

  4. 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 3.11.212.6.2(10) below.

    1. If Line 2 is blank or "No" box is checked, the extension must be received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or postmarked on or before 06/15/2009.

    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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    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 4/15/2010 (plus the grace period) or postmarked by 4/15.

  5. Review Line 1:

    1. If the requested extension date is complete and legible and is not later than October 15, 2010, for an extension for calendar year 2009 (or not later than return due date (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 and has a signature, approve the extension to October 15, 2010.

    2. If the requested extension date on Line 1 is later than October 15, 2010 (or later than RDD plus 6 months for a fiscal year) or the date is incomplete, missing or illegible, see IRM 3.11.212.6.3 for instructions for determining the appropriate date.

  6. If all other approval criteria is met, and the taxpayer requests an extension longer than 10/15/2010, the Form 2350 must have at least one handwritten signature.

    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 3.11.212.6.2(10) below.

  7. 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 10/15/2010, the qualifying period indicates the taxpayer meets bona fide residence or physical presence requirements in a foreign country. See IRM 3.11.212.6.3(3).

    3. The request is signed.

  8. 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 both the Notice to Applicant stub and in the entity area. If present in one area but not the other, copy the name and address into the area where it is missing. If missing altogether and present on the envelope, enter the information into both address areas from the envelope.

    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.

  9. 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).

  10. 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...(also follow additional instructions below)
      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 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 due date is 4/15/2009."
      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 form the envelope.

      Note:

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

    Figure 3.11.212-14
    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

3.11.212.6.3  (01-01-2010)
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, 2010, 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 3.11.212.6.2(10).

    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, 2009, and "ends" date is December 31, 2010. This period covers an entire tax year, January, 1, 2010 through December 31, 2010, 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, 2009, and "ends" date is July 10, 2010. 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, 2010 on line 4d, but the qualifying period ends date on line 4b is blank. Assume that the qualifying period ends date is October 6, 2010 and process accordingly.

    5. If the ends date on Line 4b is missing or illegible, and there is no date present on Line 4d, add one year to the qualifying period begin date on Line 4b and use that date as the qualifying period ends date.

      Example:

      Line 4b begin date is 30 August, 2009. Assume the qualifying period end date is 30 August, 2010 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 3.11.212.6.2(10).

  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 2009 extension, the maximum extension date allowed is to 03/31/2011.

    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 paragraph 3.11.212.8.3(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 3.11.212.6.2(10).

    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, 2009, and "ends" date is July 10, 2010. Maximum extension date is August 9, 2010. Edit 08/09/10 for the extension date.

    3. If Line 3 "Yes" box is checked, calculate the maximum extension by adding 90 days to the end of the year after the year the taxpayer first moved to the foreign country (year on Line 4a). If no year is present on Line 4a, use the year of the qualifying period begin date on Line 4b.

      Example:

      Line 4a indicates that the taxpayer moved to a foreign country on November 14, 2009. The end of the year after the year of the move is December 31, 2010. Add 90 days to December 31, 2010. Extension date is March 31, 2011.

    Exception:

    If the extension date you calculate is earlier than 10/15/2010 (for a tax year 200912), use extension date 10/15/2010 on line 1.

3.11.212.7  (01-01-2010)
Processing Form 5558, Application for Extension of Time to File Certain Employee Plan Returns (OSPC only)

  1. Form 5558 is processed at Ogden Submission Processing Center only. If received in another center, transship.

  2. Processing of extensions must be completed within 16 days of the initial received date as outlined in IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates.

  3. Extension requests for Form 5500, Form 5500-SF, Form 8955-SSA and Form 5500-EZ are processed and posted to the EPMF as MFT 74. The MFT is not edited on this form.

    Note:

    Form 5500-SF, Short Form Annual Return/ Report of Employee Benefit Plan, and Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, are two new forms that were added to Form 5558 this year. Processing is identical to processing of extensions for Form 5500 and Form 5500-EZ.

  4. BMF Form 5558 extensions for Form 5330 are processed through on-line ERS (Error Resolution System). See IRM 3.11.212.7.1.

  5. Use the following criteria to determine the type of extension:

    1. If only Part II (line1) has and entry and Part III (lines 2a, 2b, 2c, and 3) has only blank, hyphen, or zero, process the extension for Form 5500/5500-SF/8955-SSA/5500-EZ. See IRM 3.11.212.7.2.

    2. If only Part III (lines 2a, 2b, 2c, and 3) has entries and Part II (line 1) is blank, process the extension for Form 5330. See IRM 3.11.212.7.1.

    3. If unable to determine, process as an extension for Form 5500/5500-SF/8955-SSA/5500-EZ.

  6. If a single Form 5558 is requesting an extension for both a Form 5500/5500-SF/8955-SSA/5500-EZ and a Form 5330, a "dummy " extension must be prepared for the Form 5500/5500-SF/8955-SSA/5500-EZ extension. Both forms must be processed separately following the specific instructions for each type. See IRM 3.11.212.7.1 and IRM 3.11.212.7.2.

  7. If there is more than one plan number on the Form 5558, a "dummy" extension(s) must be prepared for the additional plan numbers.

    1. Photocopy the Form 5558 and circle out all but one plan number. Make additional photocopies if necessary so there is a separate Form 5558 for each plan number.

    2. Circle out the additional plan numbers on the original Form 5558, leaving just one plan number.

    Note:

    If the taxpayer has written "see attached" or something similar and attaches a list of plan numbers, you must prepare a separate dummy Form 5558 for each plan number. Notate "dummy(ies) prepared " on the Form 5558 as an audit trail.

  8. If correspondence is necessary and there is no address for the filer on the Form 5558, correspondence should be sent to the taxpayer's address of record.

3.11.212.7.1  (01-01-2010)
Processing Form 5558 for Form 5330

  1. Approval criteria – the extension will be approved up to 6 months if all of the following conditions are met:

    • Extension is timely, and

    • An acceptable reason for delay is given.

    • The extension request is signed.

  2. Determine if the extension was timely filed.

    1. The return due date of Form 5558 filed for Form 5330 is determined by the IRC section imposing the tax entered on line 2a.

    2. If no code section is entered, Action Code 211 and initiate correspondence for the code section.

      Exception:

      Do not correspond for the code section if there is no signature or no acceptable reason. Follow disapproval procedures.

    3. If the due date falls on a weekend or holiday, consider the extension timely filed if the extension is postmarked on or before the next business day.

    4. Due dates for Code Section 4980/4980F are computed from the last day of the second month after the reversion/amendment date on line 2c:

      Month of reversion/amendment date Due Date
      01 2-28/29 of the same year
      02 3-31 of the same year
      03 4-30 of the same year
      04 5-31 of the same year
      05 6-30 of the same year
      06 7-31 of the same year
      07 8-31 of the same year
      08 9-30 of the same year
      09 10-31 of the same year
      10 11-30 of the same year
      11 12-31 of the same year
      12 1-31 of the following year

    5. Code Section 4977 is always filed for a calendar year. The due date is 7/31/YYYY.

    6. Due date for Code Sections 4972, 4973, 4975, 4976, 4978/A/B and 4979A is the last day of the 7th month after the end of the tax period:

      Tax period month Due date
      01 8-31 of the same year
      02 9-30 of the same year
      03 10-31 of the same year
      04 11-30 of the same year
      05 12-31 of the same year
      06 1-31 of the following year
      07 2-28/29 of the following year
      08 3-31 of the following year
      09 4-30 of the following year
      10 5-31 of the following year
      11 6-30 of the following year
      12 7-31 of the following year

    7. Due date for Code Sections 4971, 4971(f) and 4971(g)(2)/(3)/(4) is the later of the last day of the 7th month after the end of the employer's tax year or 8 1/2 months after the last day of the plan year:

      Note:

      There is no place on Form 5558 for the taxpayer to indicate the employer's tax year, so you will calculate the due date using the plan year end.

      Plan year month Due Date
      01 10-15 of the same year
      02 11-15 of the same year
      03 12-15 of the same year
      04 1-15 of the following year
      05 2-15 of the following year
      06 3-15 of the following year
      07 4-15 of the following year
      08 5-15 of the following year
      09 6-15 of the following year
      10 7-15 of the following year
      11 8-15 of the following year
      12 9-15 of the following year

    8. Due date for Code Section 4979 is the 15th month after the close of the plan year:

    Plan Year Month Due Date
    01 4-30 of the following year
    02 5-31 of the following year
    03 6-30 of the following year
    04 7-31 of the following year
    05 8-31 of the following year
    06 9-30 of the following year
    07 10-31 of the following year
    08 11-30 of the following year
    09 12-31 of the following year
    10 1-31 of the year after the following year
    11 2-28/29 of the year after the following year
    12 3-31 of the year after the following year

  3. Approval Action - edit Notice Code 1 in the top middle margin of the Form 5558.

  4. Disapproval Criteria – Requests for extension of time to file will be denied if all the requirements for approval in paragraph (1) are not met.

  5. Disapproval Actions:

    1. If the extension is not timely, edit Notice Code 2.

    2. If the request is not signed, edit Notice Code 8.

    3. If the request has no acceptable reason, edit Notice Code 9.

    4. Only one Notice Code may be edited; if the request meets more than one of the disapproval criteria, choose the Notice Code in the order listed above.

  6. Editing Form 5558 for Form 5330:

    1. Underline or edit the name control. See IRM 3.11.212.2.1.

    2. Edit the tax period. See IRM 3.11.212.2.3.

    3. Check for valid TIN. See IRM 3.11.212.2.2.

    4. If the TIN is an SSN (entered in the SSN block on the form), edit a 0 (zero) at the end of the SSN.

    5. Ensure there is a three digit plan number in line 2 plan number box. If no plan number is present, or it is more or less than 3 digits, edit Action Code 640. Attach Form 4227, notate "plan number" , and route to EP Entity. If there is more than one plan number present, see IRM 3.11.212.7.

    6. Ensure a received date is present. See IRM 3.11.212.2.4.

    7. Edit the Notice Code according to instructions above.

    8. See Figure 3.11.212-15.

    Figure 3.11.212-15

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

    Form 5558 for Form 5330

3.11.212.7.2  (02-11-2010)
Processing Form 5558 for Form 5500/5500-SF/8955-SSA/5500-EZ

  1. All Forms 5558 for Form 5500, 5500-SF, 8955-SSA or 5500-EZ are processed and posted to the EPMF. See Figure 3.11.212-16.

    Note:

    The new revision of Form 5558 was not available when this IRM was published. Figure 3.11.212-16 will be updated when the new form revision is finalized.

    Figure 3.11.212-16
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Form 5558 for Form 5500-5500EZ

  2. If the filer submitted a Form 5558 with a remittance, that is not designated as an extension for Form 5330, a manual deposit Form 3244 should be prepared for NMF Accounting. If a money amount is edited on the Form 5558 or a "green rocker" is present indicating a remittance, continue processing. If a copy of the Form 3244 is attached, do not mail it back to the filer. NMF Accounting should process the original of the Form 3244. Route the original Form 3244 to NMF and keep a copy with the extension.

  3. Determine if the extension request was received timely.

    1. The return due date for Forms 5558 for Form 5500/5500-SF/8955-SSA/5500EZ is the last day of the seventh month after the end of the plan year. For example, if the plan year ending is 200912, the return is due 07/31/10.

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ In the example above, the extension would be considered late if not ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ postmarked by 07/31/10.

    3. Use the following due date chart for Forms 5558 filed for Form 5500, 5500-SF, 8955-SSA or 5500-EZ to determine whether the extension is timely:

    Plan Year Ending Due Date Timely Postmark Date (adjusted for weekends and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Extended Due Date Form 5500 series & 8955-SSA
    200905 12/31/09 12/31/09 ≡ ≡ ≡ ≡ ≡ ≡ 03/15/10
    200906 01/31/10 02/01/10 ≡ ≡ ≡ ≡ ≡ 04/15/10
    200907 02/28/10 03/01/10 ≡ ≡ ≡ ≡ ≡ 05/15/10
    200908 03/31/10 03/31/10 ≡ ≡ ≡ ≡ ≡ 06/15/10
    200909 04/30/10 04/30/10 ≡ ≡ ≡ ≡ ≡ 07/15/10
    200910 05/31/10 05/31/10 ≡ ≡ ≡ ≡ 08/15/10
    200911 06/30/10 06/30/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 09/15/10
    200912 07/31/10 08/02/10 ≡ ≡ ≡ ≡ ≡ 10/15/10
    201001 08/31/10 08/31/10 ≡ ≡ ≡ ≡ ≡ 11/15/10
    201002 09/30/10 09/30/10 ≡ ≡ ≡ ≡ ≡ 12/15/10
    201003 10/31/10 11/01/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/11
    201004 11/30/10 11/30/10 ≡ ≡ ≡ ≡ ≡ 02/15/11
    201005 12/31/10 01/03/11 ≡ ≡ ≡ ≡ ≡ 03/15/11
    201006 01/31/11 01/31/11 ≡ ≡ ≡ ≡ 04/15/11

  4. Employers may request extensions for multiple plans on one Form 5558 if all the plan years end on the same date. If the plan years end on different dates, follow the approval/denial criteria as outlined in 3.11.212.9.2(8) through (13).

    Note:

    "Dummy" extensions must be prepared so each has only one plan number. See IRM 3.11.212.7(7).

  5. Extensions cannot be amended. Treat any extensions marked "amended" as a reconsideration and follow procedures in IRM 3.11.212.7.2(6)d) below.

  6. Routing of miscellaneous forms and attachments:

    1. Leave Schedules A, B, C, D, E, F, G, H, I, P, R, or T (these schedules are filed with Form 5500) attached to the Form 5558.

    2. Leave Schedule SSA attached if question 1(b) is not checked. If question 1(b) is checked, route to Extracting.

    3. Leave lists of companies attached behind the extension request.

    4. Route correspondence concerning penalties, returned Letter 3699c, reconsideration of denied extensions, or timeliness to EP Accounts.

    5. Detach Form 8822 and route to Entity.

    6. Detach original Forms 2848, edit a received date, and route to the POA (Power of Attorney) Unit.

    7. If there is a request for forms attached to the extension, copy the Form 5558. Detach the correspondence request and attach it to the photocopy of the Form 5558. Route to CRX Letters and continue to process the original Form 5558.

    8. Leave CP213 attached. Move the extension request to the back and forward the entire package to EP Accounts.

  7. Route the Form 5558 to Entity if:

    1. There is a name change.

    2. There is an EIN change.

    3. The EIN is missing and the Form 5558 is not timely.

    4. If the filer attached a Form SS-4, Application for Employer Identification Number, to the Form 5558, route both forms to Entity to have an EIN assigned before determining approval or denial.

  8. Approval Criteria - the Form 5558 will be automatically approved if the extension is timely. See IRM 3.11.212.1.7 and IRM 3.11.212.7.

    Reminder:

    A signature is not required for extensions for Forms 5500/5500-SF/8955-SSA/5500EZ. An unsigned but timely filed extension should be approved.

  9. Approval actions -

    1. All extensions will be processed and posted to the EPMF.

    2. Underline or edit the name control. See IRM 3.11.212.2.1.

    3. Edit the tax period. See IRM 3.11.212.2.3.

    4. Check for a valid TIN. See IRM 3.11.212.2.2.

    5. Underline the extended due date on line 1 if correct. If not correct, circle it out and edit the correct date on the City/State/ZIP line. Use the last column in the table in IRM 3.11.212.9.2(3) for extended due dates.

    6. Ensure there is a three digit plan number in line 2 plan number box. If no plan number is present, or it is more or less than 3 digits, enter CCC "U" . Attach Form 4227, notate "plan number" , and route to EP Entity. If there is more than one plan number present, see IRM 3.11.212.7.

    7. Ensure a received date is present. See IRM 3.11.212.2.4.

    8. If the date on line 1 is more than 2 1/2 months after the due date of the return, send Letter 3699c to the filer explaining that his extension was approved for no more than the 2 1/2 months.

  10. Disapproval criteria:

    1. The Form 5558 will be denied if the extension is late.

      Exception:

      Some of the Forms 5558 are being sent to the IRS by the Department of Labor (EFAST) vendor. These forms will not have an envelope attached, normally have staple holes in the upper left margin, and are at least one month delinquent. Extensions for Form 5500/5500-SF/5500EZ/8955-SSA are not required to be signed, but if there is a signature present, check the signature date. Consider these extensions received from the vendor to be timely if the signature date is timely.

    2. Organizations may enter their establishment date as the plan year ending date. This generally makes the extension late and therefore it must be denied.

  11. Disapproval actions:

    1. All extensions will be processed and posted to the EPMF.

    2. Extensions must have a valid EIN, name, and address. If necessary, route to Entity for missing, illegible information.

    3. Edit the return due date as the extended due date. See IRM 3.11.212.7.2.

    4. All extensions for Form 5500/5500-SF/5500EZ/8955-SSA will be initially batched as approved. Denied extensions must be pulled from the approved batch and routed to Batching clearly labelled "Rebatch as F5558 Denied - blocking range 800-899" .

  12. Editing Form 5558 for Form 5500/5500-SF/5500EZ/8955-SSA:

    1. Underline or edit the name control. See IRM 3.11.212.2.1.

    2. Edit the tax period. See IRM 3.11.212.2.3.

    3. Check for a valid TIN. See IRM 3.11.212.2.2.

    4. Edit the return due date as the extended due date. See the second column in the table in IRM 3.11.212.7.2(3) for the return due dates.

    5. Ensure there is a three digit plan number in line 2 plan number box. If no plan number is present, or it is more or less than 3 digits, enter CCC "U" . Attach Form 4227, notate "plan number" , and route to EP Entity. If there is more than one plan number present, see IRM 3.11.212.7.

    6. Ensure a received date is present. See IRM 3.11.212.2.4.

3.11.212.8  (01-01-2010)
Processing Form 8892, Payment of Gift/GST Tax and/or Application for Extension of Time To File Form 709 - CSPC

  1. Gift tax extensions will be requested on Form 8892. The form may also be used to make payments relating to Gift and GST tax. See Figure 3.11.212-17.

  2. This form is processed 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:

    Form 8892 should only be processed 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.

  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 3.11.212-17

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

    Form 8892 Edit Lines

3.11.212.8.1  (01-01-2010)
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
    04/01/09 11/30/09 08/30/10 04/15/10 04/15/10
    04/01/09 05/01/09 02/01/10 02/01/10 Not allowed unless Form 706 is extended

3.11.212.8.2  (01-01-2008)
Processing Form 8892

  1. Form 8892 is processed 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.

3.11.212.8.3  (01-01-2010)
Form 8892 Editing Instructions

  1. Use normal processing procedures for Name Control and Received Date, as outlined in IRM 3.11.212.2.

  2. Form 8892 Tax Period is always 0912. No editing is necessary.

  3. Approval Criteria - The request for extension of time to file will be approved if the request is timely filed. See IRM 3.11.212.8.1.

    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.

  4. Approval Actions- underline or edit the correct extended due date on the City/state/ZIP line The extended due date will be 10/15/09 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
    04/01/09 11/30/09 08/30/10 04/15/10 04/15/10 10/15/10
    04/01/09 05/01/09 02/01/10 02/01/10 Not allowed unless Form 706 is extended N/A

  5. Disapproval criteria - Form 8892 extension request will be disapproved if not timely filed.

  6. 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.

3.11.212.9  (01-01-2003)
Miscellaneous Documents

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

3.11.212.9.1  (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).)

3.11.212.9.2  (01-01-2007)
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 3.11.212-3.

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

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

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

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

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

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

    12. See Exhibit 3.11.212-4.

3.11.212.10  (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 the 0333C letter 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 0297C letter to notify the taxpayer that the extension was disapproved and the reason for disapproval. See IRM 3.11.212.1.20.

3.11.212.11  (01-01-2010)
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 Publication 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 0297C letter 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.

3.11.212.12  (01-01-2006)
Extension of Time To File Form 8752, Required Payment or Refund Under Section 7519

  1. This subsection contains instructions to process extensions for Forms 8752.

3.11.212.12.1  (01-01-2003)
General Information

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

  2. To receive an extension of time to file a Form 8752 the taxpayer is required to send a letter request to the area director or campus director with whom the return is to be filed and must include an in-depth explanation of the need. The letter should be received or filed by the return due date.

  3. The area director or campus director is authorized to grant a reasonable extension of time for filing Form 8752. The extensions should be granted for no more than 90 days unless the taxpayer/practitioner is abroad in which case the extension should be granted for no more than 6 months.

  4. In the event that a taxpayer requests an extension to file a Form 8752 on a Form 7004 or other extension form, correspond using an applicable letter and explain to the taxpayer that there is no prescribed extension to file Form 8752. For future reference inform the taxpayer that an extension to file request should be sent to the area director or campus director, with an explanation of the delay.

  5. If SSN/EINs are missing, check attachments and research prior year submission. If information cannot be found, correspond with taxpayer.

  6. Payment must be received with request for an extension of time to file. If no payment, deny request. On Form 813, enter MFT 15 Tax Class 2, Doc. Code 17, and Transaction Codes 670/460.

3.11.212.12.2  (01-01-2006)
Processing of Form 8752 Extension Request

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

    • The extension is filed prior to the due date of the return.

    • A adequate reason for the extension to file is explained.

    • Signature is present.

    • Payment is present.

  2. Approval Actions—If all the items listed above are present process the extension as approved.

    1. Approval must be granted from the area director or campus director.

    2. Notify taxpayer that extension has been granted, give new extension due date.

    3. If extension requested on a form instead of a letter, circle out form number, follow local procedures to get director approval.

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

  4. Disapproval Actions—Initiate correspondence to the taxpayer, notifying of the reason for denial. Inform the taxpayer that all applicable payments must be received by the return due date or the 10% failure to pay penalty will be assessed accordingly.

Exhibit 3.11.212-1  (01-01-2010)
Extensions Listing

Extension Form Type Period of Extension* Forms Affected
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.

 1040 (US citizens abroad and resident aliens)
4768 BMF 6 months from Return Due Date 706
706-A
706-D
706-NA
706-QDT
See IRM 4.25.2, Campus Procedures for Estate Tax, for processing instructions for this form.
4868 IMF Automatic 6 months from Return Due Date 1040
1040A
1040EZ
1040NR
1040NR-EZ
5558 BMF 6 months from Return Due Date 5330
5558 EPMF 2 1/2 months from Return Due Date 5500/5500-SF/5500-EZ/8955-SSA
7004 BMF Automatic 6 months from Return Due Date 706-GS(D)
706-GS(T)

1041-N
1041-QFT
1042
1065-B
1066
1120
1120-C
1120-F
1120-FSC
1120-H
1120-L
1120-ND
1120-ND (sec. 4951 taxes)
1120-PC
1120-POL
1120-REIT
1120-RIC
1120S
1120-SF
3520-A
8612
8613
8725
8831
8876
8924
8928
7004 BMF Automatic 5 months from Return Due Date 1041 (trust & estate)
1065
8804 		 
8868 Part I BMF Automatic 3 months from Return Due Date

Exception:

990-T (corporation)

 990
990-BL
990-EZ
990-PF
990-T(corporation) - gets automatic 6 months
990-T (sec.401(a) or 408(a) trust)
990-T (trust other than above)
1041-A
4720
5227
6069
8870
8868 Part II BMF 3 months from extended due date 990
990-BL
990-EZ
990-PF
990-T (sec.401(a) or 408(a) trust)
990-T (trust other than above)
1041-A
4720
5227
6069
8870
8892 BMF Automatic To October 15 unless donor died during year 709

Exhibit 3.11.212-2  (01-01-2009)
Guidelines for Acceptable Reason for Needing an Extension of Time to File - Used for Form 5558 and Form 8868 only

Unavoidable absence of the taxpayer or of the individual having sole authority to sign or execute the return.

Note:

Taxpayer planning a vacation at the time the return is due is not an acceptable reason.

Taxpayer is unable to obtain records necessary to prepare the return for reasons beyond his/her control.

Note:

Taxpayer cannot pay tax due at this time is not an acceptable reason.

Taxpayer is unable to obtain one or more Forms W-2 from an employer and has no other available records for wages and tax withheld.

Business changes such as merger, dissolution, bankruptcy, etc., which have raised complicated issues which cannot be resolved in time to permit filing by the due date.

Erroneous information was given to the taxpayer, or his/her tax practitioner, by an IRS employee resulting in a need for additional time to file.

The taxpayer's records are not available due to an IRS audit examination.

Death or serious illness of the taxpayer or an immediate family member, or the practitioner or key member of the staff, or the business individual having sole authority to sign or execute the return.

Note:

Inability of the practitioner to secure competent help in sufficient time to cope with the planned workload is not an acceptable reason.

Destruction of the taxpayer's records by fire, flood, hurricane, earthquake, or other natural disaster.

Civil disturbance (war or disturbance governed by martial law).

Taxpayer (organization) is working with software vendor(s) in order to file their return electronically.

Exhibit 3.11.212-3  (01-01-2002)
Form 3177 – Notice of Action for Entity on Master File

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Exhibit 3.11.212-4  (01-01-2007)
Form 5466–B — Multiple Record of Disclosure

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