3.11.212  Applications for Extension of Time to File

Manual Transmittal

November 07, 2014

Purpose

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

Material Changes

(1) IRM 3.11.212.1.4(9) Clarified instructions in box 3 of table for Nonresident Alien Income Tax Return, estate or trust

(2) IRM 3.11.212.2 IRM “BMF Identification (ID) Theft”, - New - Added information pertaining to BMF Identification (ID) Theft. (07-10-2014)

(3) IRM 3.11.212.5.4.1(2)(a) Clarified instructions for Trust and Estates identified as a 1040NR

(4) Exhibit 3.11.212-4 - Updated Disaster Extension Due Dates.

(5) IRM 3.11.212.7.2(2)g - Inserted new instructions to address a tax period of "000000" .

(6) IRM 3.11.212.3.2.1(2), (3) and (4) - Changed timely postmark date.

(7) IRM 3.11.212.3.3.1(1) - Changed timely postmark date.

(8) IRM 3.11.212.2.1(1) - Updated Tax Period.

(9) IRM 3.11.212.3.2.1 - Updated Form 7004 Due Dates throughout.

(10) IRM 3.11.212.3.3.1 - Updated due dates for Form 7004 for Form 1120-C.

(11) IRM Exhibit 3.11.212-4 - Updated Disaster Extension Due Dates.

(12) Date changes have been updated throughout.

(13) Instructions updated for clarity.

Effect on Other Documents

IRM 3.11.212 dated October 26, 2012 (effective January 01, 2013) is superseded. The following IRM also incorporates IPU 14U0135 issued on 01-16-2014 and IPU 14U0563 issued on 03-27-2014;IPU 14U0843 issued 05-12-2014; IPU 14U1240 issued 08-12-2014

Audience

Code and Edit and Error Correction employees in Large Business and International (LB&I), Small Business/Self Employment (SB/SE), and Wage and Investment (W&I).

Effective Date

(01-01-2015)

Paul J. Mamo
Director, Submission Processing
Wage and Investment

3.11.212.1  (01-01-2015)
Overview

  1. The purpose of this document is to provide Code and Edit procedures for the extension requests and miscellaneous forms with Document Locator Number (DLN) Document Code 77.

  2. Instructions in subsections IRM 3.11.212.1.1 through IRM 3.11.212.3.2 are general instructions that apply to all extension requests unless instructions for the specific form are different. In that case, the specific instructions for the form take precedence.

3.11.212.1.1  (01-01-2015)
Forms Covered by this Internal Revenue Manual (IRM)

  1. The Individual Master File (IMF) extension request forms are as follows:

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

    • Form 2350, Application for Extension of Time to File U.S. Income Tax Return, For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment (Austin Submission Processing Center (AUSPC) only)

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

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

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

  3. This IRM also includes miscellaneous forms to be perfected for input to Master File:

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

    • Form 5466-B, Multiple Record of Disclosure

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

    Note:

    Form 4768 is processed by Examination, Estate and Gift Tax in Cincinnati Submission Processing Center (CSPC).

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

    Note:

    Form 5558 and Form 8868 are processed in Ogden Submission Processing Center (OSPC) only.

3.11.212.1.2  (01-01-2015)
Do Not Math Verify

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

3.11.212.1.3  (01-01-2015)
Letter Requests

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

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

  3. If the letter request is for a Non Master File (NMF) form, forward to CSPC NMF Accounting. See IRM 3.11.212.1.4(5) for the list of NMF forms.

  4. If the taxpayer requests an extension for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, or Form 941, Employer's Quarterly Federal Tax Return, seeIRM 3.11.212.9 and IRM 3.11.212.10 for processing instructions.

  5. Extension requests for Form 2290, Heavy Vehicle Use Tax Return, must be forwarded to CSPC at the following address: CSPC Excise Operation, Stop 5701G, Team 101.

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

    • The request must be received on or before the expiration date of the extension provided on Form 4868 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or postmarked on or before the expiration date of the automatic extension. The original extension expires on 10/15.

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

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

    • See IRM 3.11.212.5.6.2 for instructions for processing these requests.

  7. The submission processing center may process the letter application in one of two ways. They may input the extension information as a Transaction Code (TC) 460 directly into IDRS (Integrated Data Retrieval System), or they may prepare a "dummy" IRS extension form from the information in the letter and input it as a paper extension form to the system.

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

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

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

  9. Tax preparation firms may submit a list of taxpayers with a cover letter instead of filing separate Forms 4868. See IRM 3.11.212.5.8 for processing instructions.

3.11.212.1.4  (01-01-2015)
Transshipping Extensions

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

    Note:

    Never transship a Form 7004 to an IMF campus.

  2. Transship Form 2350 to AUSPC. These extension requests are used to grant an extension beyond 6 months, and must be processed in AUSPC.

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

  4. Never transship Form 4868 to a BMF campus . Follow instructions in IRM 3.11.212.5.4.1 for Form 4868 filed with an Employer Identification Number (EIN).

  5. Transship all NMF extension requests to CSPC - Form 7004 for:

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

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

    • Form 8725, Excise Tax on Greenmail.

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

    • Form 8876, Excise Tax on Structured Settlement Factoring Transactions.

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

    • Form 8926, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code (Under sections 4980B, 4980D, 4980E, and 4980G)

  6. Transship Form 8892 to CSPC.

  7. Transship Form 7004 for Form 1120-C, U.S. Income Tax Return for Cooperative Associations, and Form 1120-F, U.S. Income Tax Return of a Foreign Corporation to Ogden Submission Processing Center (OSPC).

  8. There is no extension form for taxpayers to use to request an extension for Form 2290, Heavy Vehicle Use Tax Return, but taxpayers may make the request in a letter or by making a notation on an extension form to indicate they want an extension for Form 2290. Forward requests for extension for Form 2290 to: CSPC Excise Operation, Stop 5701G, Team 101.

  9. These instructions are condensed in the following table:

    Form Number Route to
    Form 2350



    AUSPC
    Form 4868 with an extension request longer than 6 months.
     
    Form 4868 for Form 1040NR, U.S. Nonresident Alien Income Tax Return, estate or trust identified as a 1040NR.




    CSPC
     
    Form 7004 for Form 8612, Form 8613, Form 8725, Form 8831, Form 8876, Form 8924 and Form 8928.  
    Form 8892  
     
     
    Form 7004 for Form 1120-C and Form 1120-F


    OSPC
     
     
     
  10. Don't send Letter 86C, "Referring Taxpayer Inquiry/Forms to Another Office," when transshipping extensions to another campus. Extensions are exempted from Action 61 which requires the Letter 86C.

3.11.212.1.5  (01-01-2015)
6 Month Extension Limit

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

    Exception:

    The maximum extension time for Form 1041, U.S. Income Tax Return for Estates and Trusts, (except Form 1041 for bankruptcy estates), Form 1065 and Form 8804 is 5 months from the due date of the return.

  2. In some cases, however, individual taxpayers who are abroad may receive more than 6 months. Only AUSPC may grant extensions beyond 6 months for individual taxpayers. See IRM 3.11.212.5.6.2

  3. OSPC may grant an extension longer than 6 months for business taxpayers. These requests must be processed through IDRS using Command Code (CC) REQ77. "98" must be entered in the ULC field on line 9 of the FRM77 screen. For input instructions, see IRM 2.4.19, Command Codes REQ77, FRM77 and FRM7A.

3.11.212.1.6  (01-01-2015)
Correspondence From the Taxpayer

  1. If the taxpayer correspondence is requesting an extension of time to file, see IRM 3.11.212.1.3.

  2. If the correspondence is requesting a reconsideration of a previously denied extension request, route to the area specified in your campus for working extension reconsiderations (some campuses work these in Accounts Management, some in Code and Edit). See IRM 3.11.212.1.13.

  3. Other taxpayer correspondence is normally handled by Accounts Management (on Form 4227, lntra-SC Reject or Routing Slip, you will indicate Adjustments).

    If Then
    The taxpayer indicates the extension attached to correspondence is a copy, or the attached extension is for a prior year's tax return, Route the entire submission to Accounts Management.
    Taxpayer does not so indicate and the extension is for the current year's return, Detach the correspondence, route it to Accounts Management, and process the extension request.

3.11.212.1.7  (01-01-2015)
Determination of Timely Filing - General

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

  2. Consider all extensions with a timely postmark date to be timely filed, no matter when they are received.

    Note:

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

  3. The received date is the date the extension request was delivered to the IRS. It is not necessary to review the postmark date if the extension has a timely received date (or no received date in the case of calendar year Form 4868).

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Example:

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

  4. You must review all extension requests with a late received date for indications the extension may have a later due date. Some indications are:

    • Form 4868 - if either box 8 or box 9 is checked, the extension is due 6/15 instead of 4/15. See IRM 3.11.212.5.3

    • Form 7004 - if either box 2 or 4 is checked, the extension is due on the 15th day of the 6th month after the end of the tax year (6/15 for calendar year extensions). For timeliness determination instructions, see IRM 3.11.212.4.2

    • All extension forms - indication the taxpayer is affected by an officially declared disaster that allows for a postponement of the normal due date. If the extension request is postmarked on or before the date the disaster period ends, you must treat it as a timely filed extension.

      Note:

      An IRM update to Exhibit 3.11.212-4 will be issued via the Servicewide Electronic Research Program (SERP) whenever there is a delayed due date because of a declared disaster.

  5. You must review all extension requests with a late received date for a timely postmark date.

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

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

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

    4. If the request has a postmark date on or before the due date, the extension is timely filed.

      Caution:

      When the due date falls on a weekend or legal holiday, the extension request is considered timely filed if it is postmarked by the next day that is not a weekend or legal holiday.

    5. Consider any postmark when making this determination.

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

  6. Exception for weekends and legal holidays - if the due date falls on a Saturday, Sunday, or legal holiday, the legal due date does not change, but you will treat the extension request as timely filed if it is postmarked by the next day that is not a weekend or legal holiday.

    Example:

    In 2014, June 15 is a Sunday, so if the extension is due on June 15, an extension request with a postmark of June 17 would be timely.

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

    • Form 2350 - See IRM 3.11.212.6.2 for specific instructions.

    • Form 4868 - See IRM 3.11.212.5.3 for specific instructions.

    • Form 7004 - See IRM 3.11.212.4.2.1 for specific instructions.

    • Form 8892 - See IRM 3.11.212.7.1 for specific instructions.

  8. If you determine that the extension request is late based on examination of the received date and postmark date, there is no reasonable cause for late filing of extensions unless the Commissioner has extended the due date for filing due to a situation covered in Policy Statement P-2-67 in IRM 1.2.12 , Policy Statements for Submission Processing Activities. Policy Statement P-2-67 states, "Late filed applications for extensions of time to file returns will not be approved. The Service will neither consider nor approve on a case-by-case basis late filed applications for extensions of time to file returns. The Commissioner may extend the due date for filing returns for broad classes or groups of taxpayers, but only in cases of natural disaster, catastrophe or other extraordinary situations."

3.11.212.1.8  (01-01-2011)
Error Resolution System Coding

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

    Note:

    ERS instructions for approved Form 4868, program 4470X, processed through Lockbox and Revenue Receipts, Document Code 17 and 19, are contained in IRM 3.12.10, Revenue Receipts.

  2. Action Codes may be assigned by Code and Edit for ERS returns. They will be transcribed into the record and will be used to suspend the case for correspondence and for routing within the campus. Descriptions for each Action Code are generally sufficient with no further explanation except for "Other Research" when a note of explanation concerning the missing information must be attached to the return.

  3. The presence of a valid Action Code will place the record in the Rejects Suspense Inventory, either Workable or Unworkable.

  4. If the Action Code assigned by Document Perfection is invalid or incomplete, the record will be assigned to the Error Inventory for correction or deletion of the code. Only one Action Code may be assigned at one time to a record. The priority of the Action Codes will be 310, 4xx, 6xx, 3xx, 2xx.

3.11.212.1.9  (01-01-2011)
Error Resolution System Action Codes

  1. Below is a complete list of ERS Action Codes, showing which codes are valid for Error Resolution, and which codes are not. The suspense period should be used for controlling Suspense documents, not for determining which code to assign.

    Note:

    CE = Code & Edit, EC = Error Correction, S = Suspense Correction, GEN = Generated.

    Action Codes Description Suspense Period Function Used In
    001 Input Document 0 EC
    211 First Correspondence 40 CE, EC, S
    213 Correspondence to other 40 CE, EC, S
    215 International Correspondence 45 CE, EC, S
    220 Correspondence Input 21 CE, EC, S
    225 Signature Only-Domestic 40 CE, EC, S
    226 Signature Only-International 45 CE, EC, S
    310 Statute Control 10 CE, EC, S
    320 Entity Control 10 CE, EC, S
    331 Frivolous Filer Review 3 CE, EC
    332 Questionable Refund Detection Team (QRDT) Review 3 CE, EC
    333 Prompt Audit 10 CE, EC, S
    334 Joint Committee 10 CE, EC, S
    335 Frivolous Filer Case 10 CE, EC, S
    343 Other Accounting 10 CE, EC, S
    351 Taxpayer Identification Number (TIN) Research 0 EC, S
    352 Name Research 3 CE, EC, S
    353 Address Research 3 CE, EC, S
    354 Filing Requirement Research 3 CE, EC, S
    355 Other MFTRA Research 5 CE, EC, S
    360 Other In-House Research 10 CE, EC, S
    410 Technical Assistance 0 EC
    420 Management Suspense—A 5 CE, EC, S
    430 Management Suspense—B 10 CE, EC, S
    440 Management Suspense—C 15 CE, EC, S
    450 Management Suspense—D 20 CE, EC, S
    460 Management Suspense—E 25 CE, EC, S
    480 Early Filed 150 CE, EC, S
    490 System Problem 5 EC, S
    510 Missing Document 0 CE
    511 Missing Document 1st Suspense 25 EC, S
    512 Missing Document 2nd Suspense 20 S
    513 Missing Document 3rd Suspense 20 S
    515 Missing Document Short Term 5 EC, S
    550 Mag Tape Attachments 3 CE
    551 Mag Tape Inconsistent Data 3 CE
    610 Renumber 0 CE, EC
    611 Renumber with-remit 0 CE, EC
    620 NMF/Non-ADP 0 CE, EC
    630 Reinput 0 EC
    640 Void 0 CE, EC
    650 International 0 CE, EC
    651 International-AUSPC 0 CE, EC
    660 Data Control Delete (TEP Delete) 0 CE, EC, GEN
    670 Rejected Missing Documents 0 EC, S
    700 Duplicate Block DLN 0 GEN
    711 Duplicate Document DLN from CE NA GEN
    712 Duplicate Document DLN from Error NA GEN
    713 Duplicate Document DLN from Unpostables NA GEN
    714 Duplicate Document DLN from Unworkable Suspense NA GEN
    715 Duplicate Document DLN from Workable Suspense NA GEN
    900 Unpostable Record 0 GEN

3.11.212.1.10  (01-01-2010)
Undeliverables

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

  2. If no better address is included in the correspondence returned to the Service, research IDRS for a better address. See IRM 3.11.212.1.19.

    If research Then
    Indicates a better address, Re-send the letter to that address.
    Does not indicate a better address or if the "resent" letter comes back again, Give to your manager for proper preparation of documents to be destroyed.
  3. Do not input address changes based on address changes on the extension. The taxpayer is instructed to file Form 8822, Change of Address. If the taxpayer has attached a Form 8822, detach and forward to the Entity function.

3.11.212.1.11  (01-01-2015)
Erroneous & Unidentified Documents

  1. If an original tax return is attached to an extension request, with no explanation, and both documents are for the same taxpayer, Master File Tax (MFT) Code and tax period, leave the extension attached to the back of the tax return and batch the tax return for processing.

  2. If a schedule or other form that is normally attached to a tax return is received and it is stapled to the extension request, leave it attached to the back of the extension and continue processing.

    Exception:

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

    Form Action
    Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback Detach and route the Form 1138 to Accounts Management BMF Carryback Team
    Form 2553, Election by a Small Business Corporation Original only - detach and route to Entity function
    Form 2848, Power of Attorney and Declaration of Representative Detach and route to the Centralized Authorization File (CAF) function
    Form 8822, Change of Address Detach and route to Entity function
    Form 8822-B, Change of Address - Business Detach and route to Entity function
    Form 9465, Installment Agreement Request Detach and route to Compliance Services. See IRM 3.11.212.1.14.
    Letter requesting an Installment Agreement Detach and route to Compliance Services. See IRM 3.11.212.1.14.
    Form W-7, Application for IRS Individual Taxpayer Identification Number Attached to IMF extension - see IRM 3.11.212.1.16
    Attached to Form 7004 - detach Form W-7 and all attachments and forward to the AUSPC ITIN Unit, Austin, TX 73301-0057.

3.11.212.1.12  (01-01-2015)
Erroneously Detached Copies of Extension Forms

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

    1. The word "copy" or "photocopy" ; or

    2. No received date; or

    3. Signature is not original ink/stamp.

    Exception:

    Form 7004 only - If the extension request is more than two months delinquent, it is not necessary for any of the conditions listed above to be present.

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

  3. If no TC 460 indicated, process as an original request per instructions outlined in this IRM.

3.11.212.1.13  (01-01-2012)
Reconsiderations/Amendments of Extension Requests

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

  2. If a taxpayer files an amended application for whatever reason, send it directly to the function specified locally to be researched and associated with the original request.

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

    Reminder:

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

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

  5. If the reconsideration request is not approved, return it to the taxpayer notifying him/her to file the return as soon as possible.

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

3.11.212.1.14  (01-01-2006)
Installment Agreement

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

3.11.212.1.15  (01-01-2015)
Access to IDRS

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

3.11.212.1.16  (01-01-2015)
Form W-7

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

    If the extension Then
    Is unnumbered without an SSN Transship the entire submission (extension, W-7, supporting documentation) to AUSPC ITIN Unit at the address in (2) below.
    Is numbered or unnumbered with an SSN Detach the Form W-7 and its supporting documentation and send to the AUSPC ITIN Unit at the address in (2) below. Continue processing the extension request at the receiving center. Notate on the routing documentation that an extension was attached and was processed under SSN ___-__-____(enter the SSN used on the extension).
    Is numbered without an SSN. Leave the Form W-7 and its supporting documentation attached and continue processing without an SSN.
  2. The AUSPC ITIN Unit will input the Form W-7. They will also notate "ITIN to be requested" on the extension and will forward the extension for processing. Use the following address:

    AUSPC ITIN Unit
    Austin, TX 73301–0057

  3. If Form W-7 is attached to a Form 7004, detach Form W-7 and all attachments and forward to the AUSPC ITIN Unit, Austin, TX 73301-0057. Continue normal processing of Form 7004.

3.11.212.1.17  (03-13-2003)
Acknowledgments

  1. If the taxpayer requests acknowledgment of receipt of an extension form, and there is a stamped, self-addressed envelope attached, indicating that Receipt and Control has not sent an acknowledgment, send an acknowledgment to the taxpayer.

    • If the taxpayer has included a photocopy of the form, stamp or edit the acknowledgement including the campus name and the received date and return it to the taxpayer.

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

3.11.212.1.18  (01-01-2012)
Notification to Taxpayer

  1. When the extension request is denied, Code and Edit must initiate manual correspondence to inform the taxpayer that the extension was denied. There is no automatic notice generated to the taxpayer for any of the forms referenced in this IRM. See IRM 3.11.212.6.2 for Form 2350 notification instructions and IRM 3.11.212.1.20 for correspondence instructions for all other forms.

    Note:

    For Form 2350, Code and Edit must also notify the taxpayer when the extension request is approved and the extension date.

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

3.11.212.1.19  (01-01-2012)
Research Command Codes

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

    • Taxpayer's name and address

    • Taxpayer's name control

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

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

      Example:

      If the taxpayer's FYM is 12, his tax year ends in December.

    • See IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ for more information on the use of this command code.

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

    • Taxpayer's name control

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

      Note:

      Definer T may be used to display information from a specific Tax Period.

    • See IRM 2.3.59, Command Codes BMFOL and BMFOR for more information on the use of this command code.

  3. CC ENMOD with the taxpayer's EIN or SSN is used to find the following information:

    • Taxpayer's name control

    • Pending entity transactions such as TC 000 which establishes the taxpayer's account, name changes (TC 013) which may change the name control, or transactions that may change the taxpayer's tax year (such as TC 053).

    • See IRM 2.3.15, Command Code ENMOD for more information on the use of this command code.

  4. CCs NAMEE and NAMES, NAMEI and NAMEB, FINDS and FINDE. and TPIIP

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

    • Research for a taxpayer's SSN on the IMF by entering the taxpayer's name (and address information if known) .

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

      Note:

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

    • CC NAMEI is used to research for the taxpayer's SSN.

    • CC NAMEB is used to research for the taxpayer's EIN or SSN for a BMF entity.

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

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

    • See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP, for more information on the use of these command codes.

3.11.212.1.20  (01-01-2012)
Correspondence

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

    1. Letter 3699C , Extension of Time to File (BMF) - this letter is used for correspondence on BMF extensions of time to file. It may be used to request additional information, to notify the taxpayer of the correct extended due date, to notify the taxpayer of the correct extension form to use, or to notify the taxpayer that the extension is disapproved.

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

    3. Letter 0297C , Extension of Time to File (IMF/BMF), Denial Explained - the letter is used to notify the taxpayer that the extension request was disapproved.

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

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

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

      Exception:

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

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

    3. Notate on the extension form the letter that was sent. For example, "Letter 3699C sent" .

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

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

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

    3. If you are using Form 6513 and are not sending the original request back to the taxpayer, you must make a photocopy of the extension request to include with the Form 6513.

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

3.11.212.1.21  (01-01-2010)
Taxpayer Advocate Service (TAS)

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

  2. The SLAs are located at http://tas.web.irs.gov/ under the heading "Policy/Procedures/Guidance" .

3.11.212.2  (01-01-2015)
BMF Identification (ID) Thef

  1. BMF Identification Theft is increasing. If a tax examiner in Submission Processing (SP) Code and Edit finds a case with attachments or correspondence indicating the taxpayer is a victim of ID Theft, provide the whole case to your senior/lead. Your senior/lead will expedite the case to the P and A staff for referral to one of the SP BMF ID Theft liaisons. The taxpayer must clearly state that they are a victim of “ID Theft”; do not send cases that are subject to “Funny Box” or “Fraud” review

3.11.212.3  (01-01-2015)
Document Perfection

  1. This subsection contains general processing information for extension requests.

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

3.11.212.3.1  (01-16-2014)
Tax Period

  1. The Tax Period is four digits, edited in YYMM format, which define the year and month in which the taxpayer's tax year ends (e.g., if the tax year ending is September 30, 2014, edit Tax Period 1409). The Integrated Submission and Remittance Processing (ISRP) program will generate the rest of the year (20) when the extension document is input through Data Conversion.

  2. Edit the Tax Period in YYMM format in the upper right portion of the form (on Form 7004, edit to the right of the words "See separate instructions" ) unless otherwise indicated in specific instructions for the form.

    Exception:

    It is not necessary to edit the Tax Period if the taxpayer's year end is the current calendar year (1312).

  3. Determine the Tax Period from:

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

      Exception:

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

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

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

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

    Note:

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

  4. The tax period should end on the last day of a month and must be for 12 months or less, except as otherwise specified below (ignore a minor discrepancy such as October 30 instead of October 31). If the ending date is other than as specified, then follow procedures outlined in 3.11.212.2.3(10), (11), and (12) below.

  5. A calendar year is 12 months that ends in December (Tax Period 1312-not necessary to edit).

  6. A fiscal year is 12 months that ends in any month other than December (edited Tax Period could be 1301 through 1311).

  7. 52–53–Week Rule—Tax periods reported under the 52-53-Week Rule end on a particular day of the week that is nearest to the last day of that month. This tax period may end not more than 6 days before, and not more than 3 days after, the end of a month.

    1. When editing these tax periods, use the numeric designation of the month, the last day of which is closest to the actual ending date.

      Example:

      If the ending date is October 3, 2013, use the numeric designation for September (1309). If the ending date is October 25, 2013, use the numeric designation for October (1310).

    2. If the tax period is for more than 12 months or 53 weeks, follow procedures in 3.11.212.2.3(11), (12) and (13) below.

  8. Short tax year - This is a tax year shorter than 12 months.

  9. If the taxpayer indicates that a final, short period tax return will be filed ("Final return" box is checked and a short year is indicated), the tax year ends on the date the taxpayer went out of business. This may be any day of the month.

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

    2. If you can't determine the date the taxpayer went out of business, use the calendar month prior to the month of the received date.

      Exception:

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

  10. If the taxpayer indicates that an initial short period return will be filed, edit the short period as indicated by the taxpayer, in YYMM format.

  11. The following examples are of the Tax Period Format:

    Tax Period Ends Numeric Designation
    Dec. 31, 2012 1212 (do not edit)
    Nov. 30, 2012 1211
    Feb. 28, 2013 1302
    Oct. 3, 2012 (52–53 week document) 1209
    Oct. 3, 2012 (Final Short period) 1210
    Oct. 25, 2012 (52–53 week document) 1210
    Oct. 25, 2012 (Final Short period) 1210
  12. If the Tax Period is missing, illegible, invalid, or is longer than one year, assume the Tax Period to be the current calendar year if it makes the form timely.

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

    1. Request research to determine correct fiscal year month (FYM).

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

    3. If the Tax Period cannot be determined through IDRS research, correspond with the taxpayer. See IRM 3.11.212.1.20.

  14. Replies to tax period correspondence—edit the Tax Period indicated by the taxpayer and continue processing.

  15. No replies to tax period correspondence—follow local procedures to destroy the document.

3.11.212.3.2  (01-01-2015)
Received Date

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

  2. Use the Received Date along with the postmark date to determine if the extension request was timely filed.

  3. If more than one Received Date is stamped on the form, circle all but the earliest Received Date.

  4. Timely postmark - If the received date makes the extension delinquent, and the postmark date is timely, circle out the received date and edit the timely postmark date as the received date in MMDDYY format on all extensions except timely filed calendar year Form 4868. See IRM 3.11.212.1.7.

    Note:

    A timely foreign postmark also makes the extension timely.

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

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

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

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

    3. Revenue Officer's signature date.

    4. Signature date.

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

    6. Current date minus 10 days.

3.11.212.4  (01-01-2015)
Processing Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns

  1. This subsection contains instructions for processing Form 7004.

3.11.212.4.1  (01-01-2015)
General Information and Instructions

  1. Return Code 5 will be edited when the taxpayer indicates the extension is for Form Code 03 for Form 1041 (bankruptcy estate only).

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

    • Return Code 5 will cause the 6-month extension to generate automatically, so it is no longer necessary to input these extensions manually using CC REQ77.

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

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

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

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

      Note:

      Form 7004 may be filed using a SSN if the taxpayer is requesting an extension for Form 706-GS(D) and the distributee is an individual. See IRM 3.11.212.4.4 (3).

  4. An approved Form 7004 grants an automatic extension of time to file for 6 months from the return due date for all forms except Form 1065, Form 1041 and Form 8804.

    1. Form 1065, Form 1041 and Form 8804 automatic extensions are for 5 months from the return due date for tax periods ending September, 2008 and later.

      Exception:

      Beginning July 2011, Form 1041 (bankruptcy estate only) are granted an extension of time to file for 6 months. You must edit Return Code 5 on these extension requests.

    2. No signature and no reason for the extension is required.

  5. Form 7004 posts as a TC 620 on the BMF.

    1. If the extension request is approved, the TC 620 generates a TC 460 (will have the same DLN as the TC 620) with the automatic extended due date.

    2. If the extension request is denied, and CCC "L" is edited, the TC 620 will not generate the TC 460 when it posts, so there is no extended due date. See IRM 3.11.212.4.6, Form 7004 Disapproval Actions.

  6. The taxpayer will indicate the type of return being extended by entering a Form Code in the boxes on line 1a or 1b of the form.

    1. The Form Codes are listed in Part I and Part II of the Form 7004.

      Example:

      If the taxpayer enters Form Code 09 in the boxes on line 1a, the extension request is for Form 1065.

    2. The Form Code isn't transcribed, but is used by Code and Edit to determine which MFT to edit. See IRM 3.11.212.4.4

    3. If the taxpayer uses a prior revision of Form 7004 and enters Form Code 14 to indicate the obsolete Form 1120-A use the same procedures as if the taxpayer had entered Form Code 12 (Form 1120).

    Note:

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

  7. Extension requests for Form 1120-C, Form Code 34, and Form 1120-F, Form Code 15, have different due dates and different processing instructions from other extensions for 1120 series returns. If you find one of these extensions batched with other types of extensions, separate and rebatch. SeeIRM 3.11.212.4.3.1 and IRM 3.11.212.4.3.3

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

    If Then
    Unnumbered Withdraw from the batch and send to the OSPC, per local procedures.
    Numbered Enter Action Code "650" to the bottom left margin of the form, prepare Form 4227 sending to OSPC, and leave in batch.
  9. If duplicate Forms 7004 are received (forms with the same EIN, name, form type, and tax period), you may destroy the duplicate as classified waste.

    Exception:

    If the taxpayer has included a copy because the taxpayer wants a notification that the request was approved, send the notification per IRM 3.11.212.1.17.

  10. Consolidated Extensions – special procedures apply to corporations filing Form 1120, Form 1120-C, Form 1120-L, or Form 1120-PC only. See IRM 3.11.212.4.3.4 for instructions.

  11. Attached Form 1138 - If Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, is attached to Form 7004, take the following action:

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

    2. Edit the Received Date from the Form 7004 onto the Form 1138.

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

    4. Continue normal processing of Form 7004.

  12. Obsolete Form 2758, Form 8736 and Form 8800.

    1. If the taxpayer files one of these obsolete forms in place of Form 7004, return it to the taxpayer using Form 6513.

    2. Include a blank Form 7004.

      Exception:

      Don't include a Form 7004 if the extension is not timely filed. Return the obsolete form and check the 2nd and 3rd boxes on Form 6513. See IRM 3.11.212.4.2 for timeliness determination.

3.11.212.4.2  (01-01-2015)
Form 7004 Determination of Timely Filing

  1. 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 3.11.212.1.7 for general instructions.

  2. The Service often denies extensions 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. To be timely filed, the Form 7004 received date must be on or before the due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or the postmark date must be on or before the due date≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . See due date charts in IRM 3.11.212.4.2.1.

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

    Example:

    In 2014, June 15 is a Sunday , so if the extension is due on June 15, an extension request with a postmark of June 16 would be timely.

  5. This table contains examples of timeliness determination:

    Extension is due Received Date is Postmark Date is Is the Extension Timely?
    3/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Not necessary to check Yes
    3/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ On or before 3/15/14 Yes - circle out received date and edit postmark date
    3/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ After 3/15/14 No unless other exceptions apply
    4/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Not necessary to check Yes
    4/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ On or before 4/15/14 Yes - circle out received date and edit postmark date
    4/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ After 4/15/14 No unless other exceptions apply
  6. The following Figure 3.11.212-1 shows Form 7004 received date editing when the postmark date is timely:

    Figure 3.11.212-1

  7. Final short period Form 1120S (Form Code 25) - If the taxpayer files a short period extension for a final Form 1120S, consider the extension timely filed if it is received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or postmarked on or before the due date of the full year return.

    1. Form Code 25 is entered on line 1a or 1b.

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

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

    Example:

    Form 7004 is filed for Form 1120S showing tax year beginning January 1, 2012 and ending June 30, 2012. The "Final return" box on line 5b is checked. Extension request received date is 03/02/2014. Although this would be late for tax period 201206, in this case, the extension request is considered timely filed because the due date of the full year return would be 03/15/2014.

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

    • Form code indicates the extension is for a Form 1120 series return - Form Code is 12 through 26 or 34.

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

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

  9. Foreign postmark - consider extensions with a timely foreign postmark timely filed.

  10. Line 2 box checked - Foreign corporation with no office or place of business in the U.S. exception to normal due date - if the taxpayer checks the box on line 2 of Form 7004, treat the extension request as timely filed if received/postmarked by the 15th day of the 6th month after the end of the tax period. It is not necessary for the extension to show a foreign address.

    Example:

    If the tax period on the extension is 201312, the extension request is due on 6/17/2014 (6/15/2014 is a Saturday).

  11. Line 4 box checked - organization "qualifies under Regulations section 1.6081-5" exception to normal due date - Taxpayer checks line 4 (line 3 on earlier revision) box or otherwise indicates qualification under Treas. Reg. section 1.6081-5 - Corporations and partnerships are allowed an automatic extension of time to file and pay their taxes if they qualify under Treas. Reg. section 1.6081-5. Taxpayers may obtain this extension without filing an extension request (they are told to attach a statement to their return when they file), but may file a Form 7004 if they are unable to file their returns within the extended period.

    1. If the taxpayer indicates Treas. Reg. section 1.6081-5 relief, or checks the box on line 4 (line 3 on earlier revision) on Form 7004, consider the extension request to be timely filed (approve the request) if received/postmarked by the 15th day of the 6th month after the end of the tax year (6/17/2014 for calendar year taxpayers).

    2. Leave the original received date on the extension.

    Note:

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

  12. Rejected electronically filed extension

    1. If there is an indication on the extension or an attachment that the taxpayer attempted to file the extension electronically and it was rejected, the paper request must be filed by the later of the due date or 5 calendar days after the date the Service gave notification the extension was rejected, per Publication 4163, Modernized e-File (MeF) Information for Authorized e-File Providers for Business Returns.

    2. If the taxpayer provides the date the electronic filing was rejected and that date is no more than 5 calendar days prior to the postmark date on the paper extension, process the extension as timely filed.

  13. Officially declared disaster

    1. If the address on the extension is in a state covered by an officially declared disaster, and the extension is postmarked on or before the postponed due date granted by the Commissioner in the Federal Emergency Management Agency (FEMA) disaster memo, the extension is timely filed. See Exhibit 3.11.212-4 for postponed due dates.

    2. An IRM update to Exhibit 3.11.212-4 will be issued via SERP whenever there is a change to extension due dates because of a disaster.

3.11.212.4.2.1  (03-27-2014)
Form 7004 Due Dates

  1. Extension requests for Form 706-GS(D), Form 706-GS(T), and Form 1042 - these forms are always filed for a calendar year (201312):

    Form Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date
    Form 706-GS(D)/706-GS(T) 04/15/14 ≡ ≡ ≡ ≡ 10/15/14
    Form 1042 03/17/14 ≡ ≡ ≡ ≡ ≡ ≡ 09/15/14
  2. Extension requests for Form 1120 series (except Form 1120-C and Form 1120-F) and Form 3520-A (see IRM 3.11.212.4.3.1 for Form 1120-C due dates):

    Tax Period Timely Postmark Date* ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date
    201309 12/16/13 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/14
    201310 01/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/14
    201311 02/18/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 08/15/14
    201312 03/17/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 09/15/14
    201401 04/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 10/15/14
    201402 05/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/15/14
    201403 06/16/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/14
    201404 07/15/14 ≡ ≡ ≡ ≡ ≡ 01/15/15
    201405 08/15/14 ≡ ≡ ≡ ≡ ≡ ≡ 02/15/15
    201406 09/15/14 ≡ ≡ ≡ ≡ ≡ ≡ 03/15/15
    201407 10/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/15
    201408 11/17/14 ≡ ≡ ≡ ≡ 05/15/15
    201409 12/15/14 ≡ ≡ ≡ ≡ 06/15/15
    201410 01/15/15 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/15

    Note:

    If taxpayer quotes Treas. Reg. 1.6081-5, or checks box 4, consider the extension request timely filed if postmarked by the first business day on or after the 15th day of the 6th month after the end of the tax period (6/16/2014 for tax period 201312).

  3. Extensions requests for Form 1041 (estate & trust), Form 1041-QFT, Form 1041-N, Form 1065, Form 1065-B, Form 1066 and Form 8804:

    Caution:

    Beginning July 2011, extension requests for Form 1041 (bankruptcy estate only) are granted a 6 month extension. Make sure there is a Return Code 5 edited on these extensions.

    Tax Period Timely Postmark Date* ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date (6 month ext) Master File Generated Extended Date (5 month ext)
    201308 12/16/13 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/14 05/15/14
    201309 01/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/14 06/15/14
    201310 02/18/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 08/15/14 07/15/14
    201311 03/17/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 09/15/14 08/15/14
    201312 04/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 10/15/14 09/15/14
    201401 05/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/15/14 10/15/14
    201402 06/16/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/14 11/15/14
    201403 07/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/15 12/15/14
    201404 08/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 02/15/15 01/15/15
    201405 09/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/15/15 02/15/15
    201406 10/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/15 03/15/15
    201407 11/17/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 05/15/15 04/15/15
    201408 12/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/15 05/15/15
    201409 01/15/15 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/15 06/15/15

    Note:

    If the extension is for Form 1065 or Form 1065-B, and the taxpayer quotes Treas. Reg. section 1.6081-5, or checks box 4, consider the extension request timely filed if postmarked by the first business day on or after the 15th day of the 6th month after the end of the tax period (6/16/2014 for tax period 201312).

  4. Extension requests for Form 1120-F and all requests with line 2 or line 4 box checked or taxpayer notation the business qualifies under 26 CFR 1.6081-5:

    Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201306 12/16/13 ≡ ≡ ≡ ≡ ≡ ≡
    201307 01/15/14 ≡ ≡ ≡ ≡ ≡ ≡
    201308 02/18/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201309 03/17/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201310 04/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201311 05/15/14 ≡ ≡ ≡ ≡ ≡
    201312 06/16/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201401 07/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201402 08/15/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201403 09/15/14 ≡ ≡ ≡ ≡
    201404 10/15/14 ≡ ≡ ≡ ≡ ≡ ≡
    201405 11/17/14 ≡ ≡ ≡ ≡ ≡ ≡
    201406 12/15/14 ≡ ≡ ≡ ≡ ≡ ≡
    201407 01/15/15 ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.11.212.4.3  (01-01-2015)
Special Instructions

  1. Certain extension requests require specific processing instructions:

    • Extensions for Form 1120-C (Form Code 34) - have later due dates than other Form 1120 series extensions. See IRM 3.11.212.4.3.1

    • Extensions for NMF forms. See IRM 3.11.212.4.3.2

    • Extensions for Form 1120-F (Form Code 15) and for Form 1041 (bankruptcy estate only) (Form Code 03) must always have an edited Return Code. See IRM 3.11.212.4.3.3 and IRM 3.11.212.4.4.

    • Extensions for consolidated returns. See IRM 3.11.212.4.3.4

  2. The following subsections contain the specific instructions for processing extensions for these forms.

3.11.212.4.3.1  (03-27-2014)
Form 7004 for Form 1120-C OSPC

  1. Extensions for Form 1120-C have special due dates. The following table shows the due dates for Form 7004 filed for Form 1120-C:

    Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date
    201303 12/16/13 ≡ ≡ ≡ ≡ ≡ 06/15/14
    201304 01/15/14 ≡ ≡ ≡ ≡ ≡ ≡ 07/15/14
    201305 02/18/14 ≡ ≡ ≡ ≡ ≡ 08/15/14
    201306 03/17/14 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 09/15/14
    201307 04/15/14 ≡ ≡ ≡ ≡ ≡ 10/15/14
    201308 05/15/14 ≡ ≡ ≡ ≡ ≡ ≡ 11/15/14
    201309 06/16/14 ≡ ≡ ≡ ≡ ≡ 12/15/14
    201310 07/15/14 ≡ ≡ ≡ ≡ ≡ ≡ 01/15/15
    201311 08/15/14 ≡ ≡ ≡ ≡ ≡ 02/15/15
    201312 09/15/14 ≡ ≡ ≡ ≡ 03/15/15
    201401 10/15/14 ≡ ≡ ≡ ≡ 04/15/15
    201402 11/17/14 ≡ ≡ ≡ ≡ ≡ 05/15/15
    201403 12/15/14 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/15
    201404 01/15/15 ≡ ≡ ≡ ≡ ≡ ≡ 07/15/15

3.11.212.4.3.2  (01-01-2012)
Non-Master File Form 7004

  1. Form 7004 filed for Form 8612, Form 8613, Form 8725, Form 8831, Form 8876, Form 8924 and Form 8928 is processed to the NMF under program 75800. All are processed at CSPC.

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

    • Unnumbered - pull from batch and follow local procedures to have the document rebatched under the correct program.

    • Numbered - edit Action Code 610 and prepare Form 4227 to request the document be renumbered to the correct program.

  3. These extension requests will be approved if timely filed.

    1. If the extension request is for Form 8725, Form 8876, Form 8924 or Form 8928, always assume the extension is timely filed.

    2. If the extension request for Form 8612, Form 8613 or Form 8831 is denied, notify the taxpayer. See IRM 3.11.212.1.20.

  4. The following table has the due dates for NMF forms:

    Form Due Date
    Form 8612 / Form 8613 15th day of the 3rd month after the tax period ending
    Form 8831 15th day of the 4th month after the tax period ending
    Form 8725 No determination of timeliness is necessary
    Form 8876 No determination of timeliness is necessary
    Form 8924 No determination of timeliness is necessary
    Form 8928 No determination of timeliness is necessary

3.11.212.4.3.3  (01-01-2015)
Form 7004 - Foreign Corporation - Form 1120-F - OSPC Only

  1. Extensions for Form 1120-F (Form Code on line 1a or 1b is 15) must be processed in the OSPC only. Transship if filed at another campus.

  2. If the extension request is for Form 1120-F, consider the request timely filed if received/postmarked ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ by the 15th day of the 6th month after the end of the tax period. See IRM 3.11.212.4.2.1 for the timely postmark date chart.

  3. You must edit a Return Code in the margin to the right of Line 1a on all extensions for Form 1120-F. See Figure 3.11.212-2.

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

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

  4. If the extension is numbered, the File Location Code (first two numbers) in the DLN for Form 1120-F extensions must be "60" . If it is not, have the Form 7004 renumbered for the correct File Location Code ("60" ).

  5. Follow all other normal editing procedures for Form 7004. See IRM 3.11.212.4.4

    Figure 3.11.212-2
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.11.212.4.3.4  (01-01-2010)
Form 7004 Consolidated Applications

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

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

    Exception:

    It is not necessary to review for subsidiaries if the extension request is denied. Follow normal disapproval actions. See IRM 3.11.212.4.6

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

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

      Example:

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

    2. If you find some notation which gives a clear indication of a "pseudo" condition, do not process the application. Give it to your supervisor. If there is not a clear indication of a "pseudo" condition, consider this an actual extension request.

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

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

    • There is an attached list of subsidiaries

      Note:

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

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

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

    2. If a list of subsidiaries is attached, and 5 or fewer subsidiary EINs are missing or invalid, research for the EINs for the subsidiaries. If not found, route to Entity Control for assignment of EIN(s).

    3. If a list of subsidiaries is attached, and the list shows "NONE" , " PENDING" , or "APPLIED FOR" for the subsidiary's EIN(s), research for the EIN. If not found, route to Entity Control for assignment of EIN.

    4. If a list of subsidiaries is attached, and more than 5 EINs are missing or invalid (this does not include those showing the words "NONE" , "PENDING" , or "APPLIED FOR." ) for the listed subsidiaries (with domestic address or U.S. Possession), correspond for the missing EIN's. Use the Letter 3699C and mail to the address of the parent corporation. Continue processing the extension request. When the reply is received, associate it with the Form 7004.

    Exception:

    If the extension request is disapproved, don't correspond for subsidiary information. Follow normal disapproval actions. See IRM 3.11.212.4.6

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

    Note:

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

3.11.212.4.4  (01-01-2015)
Editing Instructions - Form 7004

  1. Underline the Name Control. See IRM 3.11.212.4.4.1

  2. Review for a valid EIN.

    Exception:

    Extension requests for Form Code 01 (Form 706-GS(D)), may be filed using a SSN if the distributee is an individual. See IRM 3.11.212.4.4.1.

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

    2. If you don't find a valid EIN or there is more than one EIN and the extension is unnumbered (no DLN), research for a valid EIN. If not found, suspend to Entity for assignment of an EIN.

      Note:

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

    3. If you don't find a valid EIN or there are multiple EINs and the extension is numbered, take no action.

    4. If there is only a SSN on the Form 7004 and there is no indication on the Form 7004 what type of form the extension is for, do not convert to Form 4868. Follow instructions in IRM 3.11.212.4.1 (3).

  3. Edit the TIN Type for extensions for Form 706-GS(D) filed with a SSN.

    1. Extensions for Form 706-GS(D) (Form Code 01) may be filed using an EIN, if the distributee is a trust, or a SSN, if the distributee is an individual.

    2. If the taxpayer is filing for an extension for Form 706-GS(D), and the TIN on Form 7004 is formatted as a SSN (nnn-nn-nnnn), and the taxpayer's name is the name of an individual, not the name of a trust, assume the TIN is a SSN. Edit a "0" (zero) after the SSN. Otherwise, do not edit a TIN Type.

      Example:

      Taxpayer identification number is 111-23-4567, Name is Mary Smith, and Form Code entered on line 1 is 01 - assume the TIN is an SSN, and edit "0" at the end of the SSN.

  4. Edit the Tax Period in YYMM format to the right of the words "See separate instructions" based on the tax year the taxpayer has entered on line 5a. See IRM 3.11.212.3.1

    1. It's not necessary to edit the Tax Period if it is for the current calendar year (201112).

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

    3. If the extension is for a short tax year (line 5a shows a period of less than 12 months), see change in accounting period instructions in IRM 3.11.212.4.4.3

  5. Edit the Received Date if one is not present. See IRM 3.11.212.3.2

  6. Edit the MFT code using IRM 3.11.212.4.4.2.

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

    If Form Code is: And Then edit Return Code:
    03 .... 5
    15 Box on line 2 is checked (foreign corporation which does not maintain an office in US) 6
    15 Box on line 2 is not checked (foreign corporation which maintains an office in US ) 7
  8. Computer Condition Code (CCC) - when required, edit the CCC in the middle of the top margin of the Form 7004

    1. Edit CCC "L" when the extension is denied. See IRM 3.11.212.4.6.

    2. Edit CCC "W" to indicate a short tax year when the taxpayer has checked one of the boxes on line 5b. See IRM 3.11.212.4.4.3

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

  9. Not necessary to edit line 6, line 7, or line 8.

    1. 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.

    2. If a balance due is shown on line 8, assume the balance due was paid using Electronic Federal Tax Payment System (EFTPS), a Federal Tax Deposit (FTD) coupon, or Electronic Funds Withdrawal (EFW).

  10. If the extension request is filed late, follow disapproval actions. See IRM 3.11.212.4.6

  11. The Figure 3.11.212-3 shows the location of edited lines for Form 7004:

    Figure 3.11.212-3

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

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