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

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

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

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.

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.

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.

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.

If the letter contains a request for gift tax only (Form 709), transship to Cincinnati Submission Processing Center (CSPC).

If the letter request is for a Non Master File (NMF) form, forward to CSPC NMF Accounting. See IRM 3.11.212.1.4(6) for the list of NMF forms.

If the taxpayer requests an extension for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, or Form 941, Employer's Quarterly Federal Tax Return, see IRM 3.11.212.8 and IRM 3.11.212.9 for processing instructions.

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.

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 Austin Submission Processing Center. If received at another center, transship to Austin. Only Austin can grant an extension longer than 6 months.

The submission processing center may process the letter application in one of two ways. They may input the extension information as a 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.

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 should be reported as Form 4868).

Tax preparation firms may submit a list of taxpayers with a cover letter instead of filing separate Forms 4868. See IRM 3.11.212.4.8 for processing instructions.

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.

Transship Form 2350 to Austin Submission Processing Center. These extension requests are used to grant an extension beyond 6 months, so must be processed in AUSPC.

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.

Transship Form 4868 filed for a Form 1040NR estate or trust to CSPC. See IRM 3.11.212.4.7 for special instructions. Only transship Form 4868 with all of the following conditions:

Transship all Non Masterfile (NMF) extension requests to CSPC - Form 7004 for 8612, 8613, 8725, 8831, 8876, 8924 and 8928.

Transship Form 8892 to CSPC.

Transship Form 7004 for 1120-C and 1120-F to OSPC.

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.

These instructions are condensed in the following table:

Don't send Letter 86C when transshipping extensions to another campus. Extensions are exempted from Action 61 which requires the Letter 86C.

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.

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 3.11.212.4.6.2

OSPC may grant an extension longer than 6 months for business taxpayers. These requests must be processed through IDRS using Command Code 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.

All taxpayer correspondence is governed by the guidelines in IRM 1.10.1, IRS Correspondence Manual.

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

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.

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

Code and Edit must use extreme care Letter 86C 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.

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

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 Forms 4868).

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

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

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.

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.

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 , Servicewide Policies and Authorities, 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."

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

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.

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

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.

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.

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.

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.

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.

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.

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.

If the extension form appears to be a copy that may have been detached from the taxpayer's return in error and it is more than one month delinquent, examine the extension form for any of the following:

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.

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

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.

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.

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.

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.

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

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.

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.

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.

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

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:

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 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.

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 3.11.212.5.2 for Form 2350 notification instructions and IRM 3.11.212.1.20 for correspondence instructions for all other forms.

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

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

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:

Command Code ENMOD with the taxpayer's EIN or SSN is used to find the following information:

Command Codes NAMEE and NAMES, NAMEI and NAMEB, FINDS and FINDE. and TPIIP

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:

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

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.

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.

The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage & Investment (W&I) Division, Small Business & Self-Employed (SB/SE) Division, Tax Exempt & Government Entities (TE/GE) Division, Criminal Investigation (CI), Appeals and Large & Mid-Size Business (LMSB) 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).

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

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, 2012, edit Tax Period 1209). 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.

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.

Determine the Tax Period from:

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.

A calendar year is 12 months that ends in December (Tax Period 1112-not necessary to edit).

A fiscal year is 12 months that ends in any month other than December (edited Tax Period could be 1101 through 1111).

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.

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

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.

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.

The following examples are of the Tax Period Format:

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.

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:

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

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

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 Forms 4868.

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

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

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.

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.

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:

New for 2012 - a new revision of Form 7004 has added Form Code 03 for Form 1041 (bankruptcy estate only).

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.

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.

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.

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.

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. See IRM 3.11.212.3.3.1 and IRM 3.11.212.3.3.3.

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 duplicate Forms 7004 are received (forms with the same EIN, name, form type, and tax period), you may destroy the duplicate as classified waste.

Consolidated Extensions – special procedures apply to corporations filing Form 1120, 1120-C, 1120-L, or 1120-PC only. See IRM 3.11.212.3.3.4 for instructions.

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:

Obsolete Form 2758, Form 8736 and Form 8800.

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.

We often deny 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.

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 3.11.212.3.2.1.

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

This table contains examples of timeliness determination:

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

Figure 3.11.212-1

Please click here for the text description of the image.

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.

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:

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

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.

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.

Rejected electronically filed extension

Officially declared disaster

Certain extension requests require specific processing instructions:

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

Underline the Name Control. See IRM 3.11.212.3.4.1

Review for a valid EIN.

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

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 3.11.212.2.1

Edit the Received Date if one is not present. See IRM 3.11.212.2.2

Edit the MFT code using IRM 3.11.212.3.4.2.

Edit the Return Code on extensions for Form 1120-F only .. Edit the Return Code to the right of the boxes on line 1a:

Computer Condition Code (CCC) - when required, edit the CCC in the middle of the top margin of the Form 7004

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

If the extension request is filed late, follow disapproval actions. See IRM 3.11.212.3.6.

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

Figure 3.11.212-3