3.11.212 Applications for Extension of Time to File

Manual Transmittal

November 14, 2017

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 Editorial and grammatical corrections were made throughout this IRM.

(2) IRM 3.11.212 All dates were corrected throughout this IRM.

(3) IRM 3.11.212 All Form 7004 references were corrected throughout this IRM.

(4) IRM 3.11.212.1 Added Internal Control - Program Scope information.

(5) IRM 3.11.212.1.5(4) Added instructions for BMF campus to transship Form 4868 with SSN to an IMF campus.

(6) IRM 3.11.212.1.6 Exception updated for extension time.

(7) IRM 3.11.212.1.8 Revised information on processing letter requests for extension.

(8) IRM 3.11.212.1.9(1) Note Added tax practitioner, and on a case by case basis for clarity.

(9) IRM 3.11.212.1.9(6) Added for individual taxpayers for clarity.

(10) IRM 3.11.212.1.9(6)a Added for calendar year filers for clarity.

(11) IRM 3.11.212.1.10 Revised information on extension limits.

(12) IRM 3.11.212.1.11(1) Revised first sentence and added C Corporations, and removed last sentence.

(13) IRM 3.11.212.1.12(6) Updated example of due date occurring on a weekend or holiday.

(14) IRM 3.11.212.1.13(4)c Note Added authorized representative for clarity.

(15) IRM 3.11.212.1.23(1) Moved bullet statement to (1) paragraph.

(16) IRM 3.11.212.3.1 Clarified tax period editing instructions.

(17) IRM 3.11.212.4.1 Updated changes to Form 7004 processing related to P.L. 114-41.

(18) IRM 3.11.212.4.1(2) Removed calendar year comment Form 1065.

(19) IRM 3.11.212.4.1(3) Updated extension time ending on December 31 and 1120-POL extension time ending June 30.

(20) IRM 3.11.212.4.1(8) Removed or December.

(21) IRM 3.11.212.4.1(12) Added statement for guidance on handling classified waste.

(22) IRM 3.11.212.4.1 (15) Added instructions for obsolete forms.

(23) IRM 3.11.212.4.2(3) Added Note - Winter Storm Stella postmark date.

(24) IRM 3.11.212.4.2(3) Note Removed Winter Storm Stella note.

(25) IRM 3.11.212.4.2(4) Updated example of due date occurring on a weekend.

(26) IRM 3.11.212.4.2.1 Reordered instructions and tables per updated Form 7004.

(27) IRM 3.11.212.4.2.1 Grammatical & Form link corrections.

(28) IRM 3.11.212.4.2.1 (2 Note) Updated see (6) to see (7).

(29) IRM 3.11.212.4.2.1(2) Updated for clarification.

(30) IRM 3.11.212.4.2.1(2) Added Form 1120S and Form 3520-A to instructions.

(31) IRM 3.11.212.4.2.1(2) Added Form 1120-SF to instructions.

(32) IRM 3.11.212.4.2.1(3) Added note for Form 1120S and changed chart title.

(33) IRM 3.11.212.4.2.1(3) Updated for clarification.

(34) IRM 3.11.212.4.2.1(3) Chart - Updated 09/15/17 to 10/15/17.

(35) IRM 3.11.212.4.2.1(5) Removed Form 1065, Form 1066, and Form 8804 are granted a 6 month extension.

(36) IRM 3.11.212.4.2.1(8) Added chart for Form 1065, Form 1066, and Form 8804.

(37) IRM 3.11.212.4.3.2 Revised instructions for Form 7004 NMF processing.

(38) IRM 3.11.212.4.3.2(1) Rearranged forms into a bullet list.

(39) IRM 3.11.212.4.3.3 Updated for clarification of instructions on extension requests on Form 1120-F.

(40) IRM 3.11.212.4.3.3(2) Added instructions for determining Form 1120-F due date for tax periods beginning before 2016, and for tax periods beginning in 2016 and after.

(41) IRM 3.11.212.4.3.3(2) Revised instructions for determining Form 1120-F due date.

(42) IRM 3.11.212.4.3.3(3) Moved instructions for Form 1120-F if Form 7004 Part V line 2 box is checked.

(43) IRM 3.11.212.4.4 Revised instructions for editing extension requests.

(44) IRM 3.11.212.4.4.1(1) Corrected the reference to Figure 3.11.212-3 instead of Figure 3.11.212-4.

(45) IRM 3.11.212.4.4.2(1) Corrected the reference to Figure 3.11.212-4 instead of Figure 3.11.212-5.

(46) IRM 3.11.212.4.4.2 (3b) Rewritten for clarity.

(47) IRM 3.11.212.4.4.2(3) Added bullet (d) for clarification.

(48) IRM 3.11.212.4.5(3) Corrected extension dates and added Exception Form 1120 Series and Form 1120-POL.

(49) IRM 3.11.212.5.1(3) Added instructions for gift tax extension for Form 4868 and Form 8892.

(50) IRM 3.11.212.5.3(3) Added calendar year filers for clarity.

(51) IRM 3.11.212.5.3(6) Corrected the reference to Figure 3.11.212-6 instead of Figure 3.11.212-7.

(52) IRM 3.11.212.5.4.2(2)c Note Added statement for guidance on handling classified waste.

(53) IRM 3.11.212.5.4.2(2) and (3) Added "or similar statement" to instructions for extensions indicating ITIN applied for or ITIN to be requested.

(54) IRM 3.11.212.5.4.2 (3b) Exception added for multiple Extension Requests and taxpayer notified of the extended due date.

(55) IRM 3.11.212.5.6.1(3) Corrected the due date and extension date when box 9 is checked.

(56) IRM 3.11.212.6.2(3)c Note Added statement for guidance on handling classified waste.

(57) IRM 3.11.212.6.2(4) Added instructions to use Form 6401 when returning Form 2350 with EIN to originator.

(58) IRM 3.11.212.6.2(7) a & c, (9), and (10) b & c Corrected dates from 2016 to 2017.

(59) IRM 3.11.212.9(1) Revised the wording of Form 940 due date.

(60) IRM 3.11.212.11(1) Revised the wording of Form 8752 due date.

(61) Exhibit 3.11.212-1 Updated Form 7004 2nd box in chart removing and December and 2nd bullet point.

(62) Exhibit 3.11.212-1 Updated Form 8868 in chart for new revision.

(63) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised states to add Florida, Georgia, North Carolina, South Carolina and Virginia for Hurricane Matthew.

(64) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised states to add Minnesota.

(65) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add Tennessee per FEMA 4293.

(66) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add Georgia & Mississippi per FEMA 4294 & 4295.

(67) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add Georgia per FEMA 4297.

(68) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add Louisiana per FEMA 4300.

(69) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add Missouri per FEMA 4317, and edit asterisks to Florida and Georgia to indicate overlapping dates.

(70) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add Arkansas per FEMA 4318.

(71) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add Michigan per FEMA 4326.

(72) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add West Virginia per FEMA 4331.

(73) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add West Virginia and Texas per FEMA 4331 and 4332.

(74) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add U.S. Virgin Islands, Puerto Rico, and Florida per FEMA 4335, 4336, and 4337.

(75) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add Georgia, Puerto Rico, and U.S. Virgin Islands per FEMA 4338, 4339, and 4340, and edit asterisks to U.S. Virgin Islands and Puerto Rico to indicate overlapping dates.

(76) Exhibit 3.11.212-5 Disaster Extension Due Dates - Revised to add Seminole Tribe of Florida per FEMA 4341.

(77) Exhibit 3.11.212-5 Added Note - Winter Storm Stella postmark date.

(78) Exhibit 3.11.212-5 Removed Winter Storm Stella note.

(79) Exhibit 3.11.212-6 Added a glossary and list of acronyms.

Effect on Other Documents

IRM 3.11.212 dated November 08, 2016 (effective January 01, 2017) is superseded. The following IRM also incorporates the following IRM Procedural Updates (IPUs) issued between January 2017 through September 2017: 17U0018, 17U0049, 17U0210, 17U0225, 17U0299, 17U0325, 17U0514, 17U0578, 17U0644, 17U0779, 17U0827, 17U0843, 17U0866, 17U0985, 17U1050, 17U1169, 17U1234, 17U1310, 17U1333, and 17U1378.

Audience

Code & 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

(01-01-2018)

Linda J. Brown
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

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

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

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

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

  5. Primary Stakeholders: Submission Processing (SP).

Background

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

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

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

    • Form 2350, Application for Extension of Time to File U.S. Income Tax Return, For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment

      Note:

      Form 2350 is processed in Austin Submission Processing Center (AUSPC).

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

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

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

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

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

    • Form 5466-B, Multiple Record of Disclosure

  5. Code & 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).

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

    Note:

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

  7. A list of forms covered in this manual can be found in Exhibit 3.11.212-1.

Authority

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

    • IRC 6201(a)

    • IRC6213(b)

    • IRC 6402(a)

    • IRC 6511

Responsibilities

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

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

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

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

Program Objectives and Review

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

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

  3. Program Effectiveness: The program goals are measured by the following reviews:

    • Embedded Quality Submission Processing (EQSP)

    • Balanced Measures

    • Managerial Reviews

  4. Annual Review: The processes included in this manual are reviewed annually to ensure accuracy and promote consistent tax administration.

Terms/Definitions/Acronyms

  1. See Exhibit 3.11.212-6 for a glossary of frequently used terms and acronyms listing.

IRM Deviation Procedures

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

Do Not Math Verify

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

Letter Requests

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

    Note:

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  2. If the letter includes 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 3.11.212.1.9(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, see IRM 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 for individual taxpayers.

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

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

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

    4. See IRM 3.11.212.5.6.2 for instructions for processing these requests.

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

    1. Input the extension information as a Transaction Code (TC) 460 directly into IDRS (Integrated Data Retrieval System), or

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

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

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

    5. Hold and destroy Form 4868 after five (5) business days.

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

Transshipping Extensions

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

    Note:

    Never transship a Form 7004 to an IMF campus.

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

  3. Do not transship Form 4868 with a foreign address unless there is a notation or attachment indicating the taxpayer is requesting an extension longer than six months. Transship these requests 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). Form 4868 with SSN that cannot be processed at a BMF campus should be transshipped to an IMF campus

  5. Transship all Form 7004 NMF extension requests to Cincinnati Submission Processing Center (CSPC).

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

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

    • Form 8725, Excise Tax on Greenmail

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

    • Form 8876, Excise Tax on Structured Settlement Factoring Transactions

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

    • Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code (Under sections 4980B, 4980D, 4980E, and 4980G)

  6. Transship Form 8892, Application for Automatic Extension of Time to File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax, 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. AUSPC
    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. CSPC
    Form 8892 CSPC
    Business form with an extension request longer than 6 months. 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.

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) states an extension of time to file generally shall not be granted for more than 6 months from the due date of the return required to be filed.

    Exception:

    The maximum extension time for Form 1120 C Corporations (other than Form 1120-POL and Form 1120-S ) with fiscal year ending June 30 is 7 months from the due date of the return. The maximum extension time for Form 1041, U.S. Income Tax Return for Estates and Trusts, (except Form 1041 for bankruptcy estates, 1041-N and 1041-QFT), is 51/1 months from the due date of the return.

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

  3. OSPC may grant an extension longer than six months for business taxpayers. These requests must be processed through IDRS using Command Code (CC) REQ77. Enter 98 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.

  4. Hold and destroy Form 4868 after five (5) business days.

Correspondence From the Taxpayer

  1. If the taxpayer correspondence is requesting an extension of time to file, see IRM 3.11.212.1.8.

  2. If the taxpayer is requesting a reconsideration of a previously denied extension request, route to the area specified in your campus for working extension reconsiderations. See IRM 3.11.212.1.18.

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

    If Then
    The taxpayer indicates the extension attached to correspondence is a copy, or the attached extension is for a prior year's tax return, Route the entire submission to Accounts Management.
    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.

Determination of Timely Filing General Instructions

  1. Code & 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 United States Postal Service (USPS) postmark date to be timely filed, regardless of 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 generally 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).

    Note:

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

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

      Note:

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

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

      Example:

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

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

    1. Form 4868: if either box 8 or box 9 is checked, or a foreign address is indicated, the extension is due 6/15/18 instead of 4/17/18. See IRM 3.11.212.5.3.

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

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

      Note:

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

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

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

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

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

    4. Consider any postmark when making this determination.

      Exception:

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

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

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

    Example:

    In 2018, April 15 is a Sunday, and April 16 is a legal holiday (Emancipation Day in Washington D.C., and Patriots Day in Maine and Massachusetts), so if the extension is due April 15, 2018, an extension request with a postmark of April 17, 2018 would be timely.

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

    • 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 the extension request is late based on examination of the received date and postmark date, there is no reasonable cause for late filing of extensions unless the Commissioner has extended the due date for filing due to a situation covered in Policy Statement 3-12 in IRM 1.2.12, Policy Statements for Submission Processing Activities. This states: "Late filed applications for extensions of time to file returns will not be approved. The Service will neither consider nor approve on a case-by-case basis late filed applications for extensions of time to file returns. The Commissioner may extend the due date for filing returns for broad classes or groups of taxpayers, but only in cases of natural disaster, catastrophe or other extraordinary situations."

Error Resolution System Coding

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

  2. Action Codes may be assigned by Code & 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.

  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.

Error Resolution System Action Codes

  1. Below is a complete list of ERS Action Codes, showing in which function the codes are valid. 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 than taxpayer 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, S
    460 Management Suspense—E 25 CE, EC, S
    480 Early Filed Suspense 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 0 CE
    551 Mag Tape Inconsistent Data 0 CE
    610 Remittance Renumber 0 CE, EC
    611 Renumber with-remit 0 CE, EC, S
    620 NMF/Non-ADP 0 EC, S
    630 Reentry 0 EC, S
    640 Void 0 CE, EC, S
    650 International 0 CE, EC, S
    651 International-AUSPC 0 CE, EC
    660 Data Control Delete (TEP Delete) 0 GEN
    670 Rejected Missing Documents 0 GEN
    700 Duplicate Block DLN 0 GEN
    711 Duplicate Document DLN from Code & Edit NA GEN
    712 Duplicate Document DLN from Error Resolution NA GEN
    713 Duplicate Document DLN from Unpostable Resolution 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

Undeliverables

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

  2. If a better address is not included in the correspondence returned to the Service, research IDRS for a better address. See IRM 3.11.212.1.24.

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

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, MFT and tax period, leave the extension attached to the back of the tax return and batch the tax return for processing. If both documents are not for the same taxpayer, MFT code, and tax period, detach the tax return and process both documents

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

    Exception:

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

    Form Action
    Acknowledgment letter See IRM 3.11.212.1.22.
    Amended extension See IRM 3.11.212.1.18(2).
    E-file rejection letter See IRM 3.11.212.4.2(11).
    Form SS-4 See IRM 3.11.212.4.4(2).
    Form W-7, Application for IRS Individual Taxpayer Identification Number
    • Attached to IMF extension; see IRM 3.11.212.1.21.

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

    Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback Detach and route Form 1138 to Accounts Management BMF Carryback Team
    Form 2553, Election by a Small Business Corporation Original only - detach and route to Entity function
    Form 2848, Power of Attorney and Declaration of Representative Detach and route to the Centralized Authorization File (CAF) function
    Form 8822, Change of Address Detach and route to Entity function
    Form 8822-B, Change of Address - Business Detach and route to Entity function
    Form 8832, Entity Classification Election Detach and route to Entity function
    Form 9465, Installment Agreement Request Detach and route to Compliance Services. See IRM 3.11.212.1.19.
    Letter requesting an Installment Agreement Detach and route to Compliance Services. See IRM 3.11.212.1.19.
    Reconsideration/abatement of Penalties See IRM 3.11.212.1.18.

Erroneously Detached Copies of Extension Forms

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

    1. The word copy or photocopy, or

    2. No received date, or

    3. Signature is not original.

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

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

Reconsiderations/Amendments of Extension Requests

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

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

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

    Reminder:

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

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

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

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

Installment Agreement

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

Access to IDRS (Integrated Data Retrieval System)

  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.

Form W-7

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

    If the extension Then
    Is unnumbered without an SSN, Transship the entire submission to AUSPC ITIN Unit at the address in (2) below.
    Is numbered or unnumbered with an SSN, Detach Form W-7 and its supporting documentation and 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 Form W-7 and its supporting documentation attached and continue processing without an SSN.
  2. The AUSPC ITIN Unit will input Form W-7, and will notate "ITIN to be requested" on the extension and forward for processing. Use the following address:

    AUSPC ITIN Unit
    Austin, TX 73301–0057

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

Acknowledgments

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

Notification to Taxpayer

  1. When the extension request is denied, Code & Edit must initiate manual correspondence to inform the taxpayer the extension was denied. There is no automatic notice generated to the taxpayer. See IRM 3.11.212.6.2 for Form 2350 notification instructions and IRM 3.11.212.1.25 for correspondence instructions for all other forms.

    Note:

    For Form 2350, Code & 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.

Research Command Codes

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

    1. Taxpayer's name and address

    2. Taxpayer's name control

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

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

      Example:

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

    5. See IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ, 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 or W) is used to find the following information for a BMF taxpayer:

    1. Taxpayer's name control

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

      Note:

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

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

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

    1. Taxpayer’s name control.

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

      Note:

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

    3. See IRM 2.3.51 , Command Code IMFOL, for more information on the use of this command code.

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

    1. Taxpayer's name control

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

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

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

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

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

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

      Note:

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

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

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

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

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

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

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, the correct extension form to use, or 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: this letter is used to notify the taxpayer the extension request was disapproved.

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

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

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

      Exception:

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

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

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

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

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

    2. When notifying the taxpayer 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 Form 6513 is being used and the original request is not being sent back to the taxpayer, make a photocopy of the extension request to include with Form 6513.

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

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).

BMF Identification (ID) Theft

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

Document Perfection

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

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

Tax Period

  1. The tax period is four digits, edited in YYMM format, which define the year and month the taxpayer's tax year ends (e.g., if the tax year ending is April 30, 2018, edit Tax Period 1804).

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

    Exception:

    It is not necessary to edit the tax period if the taxpayer's year end is the current calendar year (1712).

  3. Determine the tax period from:

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

      Exception:

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

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

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

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

    Note:

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

  4. The tax period should end on the last day of a month and must be for 12 months or less, except as otherwise specified below. Ignore a minor discrepancy such as October 30 instead of October 31. If the ending date is other than as specified, follow procedures in IRM 3.11.212.3.1(9), (10), (11), and (12) below.

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

  6. Tax periods reported under the 52-53 week rule may end no more than 6 days before, and no more than 3 days after, the end of a month. In the edit format, use the numeric designation of the month, the last day of which is closest to the actual ending date.

    1. When editing these, use the last day of the month which is closest to the ending date. If the tax year ends within the first 3 days of the month, use the previous month in the tax period. If the tax year ends within 6 days of the end of the month, use that month in the tax period.

      Example:

      If the ending date is September 3, 2017, use the numeric designation for August (1708). If the ending date is October 28, 2017, use the numeric designation for October (1710).

    2. If the tax period is for more than 12 months or 53 weeks, follow procedures in IRM 3.11.212.3.1(11) and (12) below.

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

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

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

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

      Exception:

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

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

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

    Tax Period Ends Numeric Designation
    December 31, 2017 1712 (do not edit)
    November 30, 2017 1711
    February 28, 2018 1802
    October 3, 2017 (52–53 week document) 1709
    October 3, 2017 (Final Short period) 1710
    October 26, 2017 (52–53 week document) 1710
    October 26, 2017 (Final Short period) 1710
  11. If the tax period is missing, illegible, invalid, or is longer than one year, assume the tax period to be the current calendar year if it makes the form timely.

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

    1. Request research to determine correct 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.

    3. If the tax period cannot be determined through IDRS research, correspond with the taxpayer. See IRM 3.11.212.1.25.

  13. Replies to tax period correspondence: edit the tax period indicated by the taxpayer and continue processing.

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

Received Date

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

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

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

  4. If the received date makes the extension delinquent and the postmark date is timely, circle out the received date and edit the timely postmark date as the received date in MMDDYY format on all extensions except timely filed calendar year Forms 4868. See IRM 3.11.212.1.12.

    Exception:

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

    Note:

    A timely foreign postmark makes the extension timely.

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

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

    1. Earliest legible 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.

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

  1. This subsection includes instructions for processing Form 7004.

General Information and Instructions

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

  2. For tax years January 1, 2016 and after, partnership returns and extension requests are due 21/1 months after tax period end.

  3. For tax years January 1, 2016 and after, Form 1120 series returns for C Corporations (other than Form 1120-C and Corporations that end the tax year on June 30) are due 31/1 months after tax period end. In addition, the Act changed the duration of the automatic extension of time to file some C Corporation returns. C Corporations that end the tax year on December 31 receive a 6 month extension. C Corporations that end the tax year on June 30 are due 21/1 months after tax period end and receive a 7 month extension.

    Exception:

    Form 1120-POL tax year ending June 30 is due 31/1 months after tax period end and receives a 6 month extension.

  4. The Act increased the duration of extensions for Form 1041 (trust or estate other than a bankruptcy estate) to 51/1 months for tax periods January 1, 2016 and after.

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

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

    2. Return Code 5 will cause the six month extension to generate automatically.

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

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

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

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

      Note:

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

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

    1. Form 1041 trust and estate other than bankruptcy estate automatic extensions are for 51/1 months from the return due date.

      Exception:

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

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

  9. The taxpayer will indicate the type of return being extended by entering a form code in the boxes on line 1 of the form.

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

    2. The form code is used by Code & Edit to determine which MFT to edit. See IRM 3.11.212.4.4.2.

    Note:

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

  10. Extension requests for Form 1120-C, Form Code 34, and Form 1120-F, Form Code 15, have different due dates and different processing instructions from other extensions for 1120 series returns. If one of these extensions is batched with other types of extensions, separate and re-batch. See IRM 3.11.212.4.3.1 and IRM 3.11.212.4.3.3.

  11. 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.
    Numbered Edit Action Code 650 on the bottom left margin of the form, prepare Form 4227, and leave in batch.
  12. If duplicate Forms 7004 are received (forms with the same EIN, name, form type, and tax period), destroy the duplicate as classified waste or, if attached to the original form, delete by "X" ing or slashing the duplicate and leave attached to the back of Form 7004. See IRM 21.5.1, General Adjustments, for guidance on handling classified waste to prevent inadvertent/unlawful destruction of records.

    Exception:

    If the taxpayer has included a copy because the taxpayer wants a notification the request was approved, send the notification per IRM 3.11.212.1.22.

  13. Special procedures apply to corporations filing Form 1120, Form 1120-C, Form 1120-L, and Form 1120-PC. See IRM 3.11.212.4.3.4 for instructions.

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

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

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

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

    4. Continue normal processing of Form 7004.

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

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

    2. Edit the Received Date.

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

    4. Edit taxpayer information in Part II.

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

Form 7004 Determination of Timely Filing

  1. It is extremely important Code & Edit review the entire extension and attachments to correctly determine whether the extension was filed timely or not. See IRM 3.11.212.1.12 for general instructions.

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

  3. To be timely filed, Form 7004 received date must be on or before the due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or the postmark date must be on or before the due date≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Use 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 2018, September 15 is a Saturday so if the extension is due September 15, an extension request with a postmark of September 17 would be timely.

  5. This table includes examples of timeliness determination:

    Extension is due Received Date is Postmark Date is Is the Extension Timely?
    3/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Not necessary to check Yes
    3/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ On or before 3/15/18 Yes - circle out received date and edit postmark date
    3/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ After 3/15/18 No - unless other exceptions apply
    4/17/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Not necessary to check Yes
    4/17/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ On or before 4/17/18 Yes - circle out received date and edit postmark date
    4/17/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ After 4/17/18 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:

    Exception:

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

    Figure 3.11.212-1

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

    1. Form Code 25 is entered on line 1.

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

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

      Example:

      Form 7004 is filed for Form 1120-S showing tax year beginning January 1, 2017 and ending June 30, 2017. The Final return box on line 5b is checked. Extension request received date is 03/02/2018. Although this would be late for tax period 201706, in this case the extension request is considered timely filed because the due date of the full year return would be 03/15/2018.

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

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

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

    • 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.

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

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

    Example:

    If the tax period on the extension is 201801, the extension request must be postmarked by 7/16/2018 (7/15/2018 is a Sunday).

  10. If the taxpayer checks the line 4 box or indicates qualification under Treas. Reg. section 1.6081-5, they are allowed an automatic extension of time to file and pay their taxes. Taxpayers may obtain a 3 month extension without filing an extension request, but may file Form 7004 if they are unable to file their return within the extended period.

    1. Form 7004 must be received/postmarked by the 15th day of the 6th month after the end of the tax year (6/15/2018 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.

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

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

Form 7004 Due Dates
  1. Extension requests for Form 706-GS(D), Form 706-GS(T), and Form 1042 - these forms are always filed for a calendar year (201712):

    Form Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date
    Form 706-GS(D)/ 706-GS(T) 04/17/18 ≡ ≡ ≡ ≡ ≡ ≡ 10/15/18
    Form 1042 03/15/18 ≡ ≡ ≡ ≡ 09/15/18
  2. Extension requests for Form 1041 (estate other than a bankruptcy estate) and Form 1041 (trust) are granted a 51/1 month extension. Extension requests for Form 1041 (bankruptcy estate), Form 1041-N, and Form 1041-QFT are granted a 6 month extension.
    Use the following chart for processing extension requests for:

    • Form 1041

    • Form 1041-N

    • Form 1041-QFT.

    Extension Dates for Form 1041, Form 1041-N, and Form 1041-QFT

    Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date (51/1 months) Master File Generated Extended Date (6 months)
    201709 01/16/18 ≡ ≡ ≡ ≡ ≡ ≡ 06/30/18 07/15/18
    201710 02/15/18 ≡ ≡ ≡ ≡ ≡ 07/31/18 08/15/18
    201711 03/15/18 ≡ ≡ ≡ ≡ ≡ ≡ 08/31/18 09/15/18
    201712 04/17/18 ≡ ≡ ≡ ≡ ≡ ≡ 09/30/18 10/15/18
    201801 05/15/18 ≡ ≡ ≡ ≡ ≡ 10/31/18 11/15/18
    201802 06/15/18 ≡ ≡ ≡ ≡ ≡ 11/30/18 12/15/18
    201803 07/16/18 ≡ ≡ ≡ ≡ ≡ ≡ 12/31/18 01/15/19
    201804 08/15/18 ≡ ≡ ≡ ≡ ≡ ≡ 01/31/19 02/15/19
    201805 09/17/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 02/28/19 03/15/19
    201806 10/15/18 ≡ ≡ ≡ ≡ ≡ 03/31/19 04/15/19
    201807 11/15/18 ≡ ≡ ≡ ≡ ≡ 04/30/19 05/15/19
    201808 12/17/18 ≡ ≡ ≡ ≡ 05/31/19 06/15/19
    201809 01/15/19 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/30/19 07/15/19

     

  3. Use the following chart to process extension requests for:

    • Form 1065

    • Form 1065-B

    • Form 1066

    • Form 1120S

    • Form 3520-A

    • Form 8804

    ,

    Extension Requests Form 1065, Form 1065-B, Form 1066, Form 1120S, Form 3520-A, and Form 8804

    Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date
    201709 12/15/17 ≡ ≡ ≡ ≡ ≡ 06/15/18
    201710 01/16/18 ≡ ≡ ≡ ≡ ≡ 07/15/18
    201711 02/15/18 ≡ ≡ ≡ ≡ 08/15/18
    201712 03/15/18 ≡ ≡ ≡ ≡ ≡ ≡ 09/15/18
    201801 04/17/18 ≡ ≡ ≡ ≡ ≡ 10/15/18
    201802 05/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/15/18
    201803 06/15/18 ≡ ≡ ≡ ≡ ≡ ≡ 12/15/18
    201804 07/16/18 ≡ ≡ ≡ ≡ ≡ 01/15/19
    201805 08/15/18 ≡ ≡ ≡ ≡ ≡ 02/15/19
    201806 09/17/18 ≡ ≡ ≡ ≡ ≡ 03/15/19
    201807 10/15/18 ≡ ≡ ≡ ≡ ≡ 04/15/19
    201808 11/15/18 ≡ ≡ ≡ ≡ ≡ 05/15/19
    201809 12/17/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/19
    201810 01/15/19 ≡ ≡ ≡ ≡ ≡ ≡ 07/15/19

     

  4. Use the following chart to process extension requests for:

    • Form 1120

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

    • Form 1120-FSC

    • Form 1120-H

    • Form 1120-L

    • Form 1120-ND

    • Form 1120-PC

    • Form 1120-REIT

    • Form 1120-RIC

    • Form 1120-SF

    Note:

    For Form 1120-S, refer to (3) above; Form 1120-C see IRM 3.11.212.4.3.1; Form 1120-POL, refer to (5) below; and Form 1120-F with box 2 or 4 checked or if Treas. Reg 1.6081-5 is quoted, refer to (6) below.

    Form 1120 Series Returns, Except Form 1120-C, Form 1120-POL, Form 1120S, and Form 1120-F

    Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Due Date
    201708 12/15/17 ≡ ≡ ≡ ≡ ≡ 06/15/18
    201709 01/16/18 ≡ ≡ ≡ ≡ ≡ 07/15/18
    201710 02/15/18 ≡ ≡ ≡ ≡ 08/15/18
    201711 03/15/18 ≡ ≡ ≡ ≡ ≡ 09/15/18
    201712 04/17/18 ≡ ≡ ≡ ≡ 10/15/18
    201801 05/15/18 ≡ ≡ ≡ ≡ ≡ ≡ 11/15/18
    201802 06/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/18
    201803 07/16/18 ≡ ≡ ≡ ≡ 01/15/19
    201804 08/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 02/15/19
    201805 09/17/18 ≡ ≡ ≡ ≡ 03/15/19
    201806 09/17/18 ≡ ≡ ≡ ≡ ≡ 04/15/19
    201807 11/15/18 ≡ ≡ ≡ ≡ ≡ 05/15/19
    201808 12/17/18 ≡ ≡ ≡ ≡ ≡ 06/15/19
    201809 01/15/19 ≡ ≡ ≡ ≡ 07/15/19

     

  5. Form 1120-POL filers may or may not be incorporated. The due date is the 15th day of the 4th month (31/1 months) after the tax period ends. Form 1120-POL filers will receive a 6 month extension, regardless of tax period ending month if the extension request is timely. Use the following chart to process extension requests for Form 1120-POL:

    Form 7004 for Form 1120-POL

    Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Due Date
    201709 01/16/18 ≡ ≡ ≡ ≡ ≡ ≡ 07/15/18
    201710 02/15/18 ≡ ≡ ≡ ≡ ≡ 08/15/18
    201711 03/15/18 ≡ ≡ ≡ ≡ ≡ 09/15/18
    201712 04/17/18 ≡ ≡ ≡ ≡ 10/15/18
    201801 05/15/18 ≡ ≡ ≡ ≡ ≡ ≡ 11/15/18
    201802 06/15/18 ≡ ≡ ≡ ≡ ≡ 12/15/18
    201803 07/16/18 ≡ ≡ ≡ ≡ ≡ ≡ 01/15/19
    201804 08/15/18 ≡ ≡ ≡ ≡ 02/15/19
    201805 09/17/18 ≡ ≡ ≡ ≡ ≡ ≡ 03/15/19
    201806 10/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/19
    201807 11/15/18 ≡ ≡ ≡ ≡ ≡ ≡ 05/15/19
    201808 12/17/18 ≡ ≡ ≡ ≡ 06/15/19
    201809 01/15/19 ≡ ≡ ≡ ≡ 07/15/19

     

  6. Extension requests for Form 7004 if box 2 or 4 is checked, or if Treas. Reg. 1.6081-5 is notated:

    Tax Period Timely Postmark Date including automatic 3 month extension ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201707 01/16/18 ≡ ≡ ≡ ≡ ≡
    201708 02/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201709 03/15/18 ≡ ≡ ≡ ≡ ≡ ≡
    201710 04/17/18 ≡ ≡ ≡ ≡
    201711 05/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201712 06/15/18 ≡ ≡ ≡ ≡ ≡ ≡
    201801 07/16/18 ≡ ≡ ≡ ≡
    201802 08/15/18 ≡ ≡ ≡ ≡ ≡
    201803 09/17/18 ≡ ≡ ≡ ≡ ≡
    201804 10/15/18 ≡ ≡ ≡ ≡ ≡ ≡
    201805 11/15/18 ≡ ≡ ≡ ≡ ≡ ≡
    201806 12/17/18 ≡ ≡ ≡ ≡

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 Form 8612, Form 8613, Form 8725, Form 8831, Form 8876, Form 8924, and Form 8928. 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 include the specific instructions for processing extensions for these forms.

Form 7004 for Form 1120-C Ogden Submission Processing Center (OSPC)
  1. Extension requests for Form 1120-C are due the 15th day of the 9th month (81/1 months) after the tax period ends. The following table shows the due dates for Form 7004 filed for Form 1120-C:

    Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date
    201703 12/15/17 ≡ ≡ ≡ ≡ ≡ 06/15/18
    201704 01/16/18 ≡ ≡ ≡ ≡ 07/15/18
    201705 02/15/18 ≡ ≡ ≡ ≡ ≡ ≡ 08/15/18
    201706 03/15/18 ≡ ≡ ≡ ≡ ≡ 09/15/18
    201707 04/17/18 ≡ ≡ ≡ ≡ 10/15/18
    201708 05/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/15/18
    201709 06/15/18 ≡ ≡ ≡ ≡ ≡ 12/15/18
    201710 07/16/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/19
    201711 08/15/18 ≡ ≡ ≡ ≡ ≡ 02/15/19
    201712 09/17/18 ≡ ≡ ≡ ≡ 03/15/19
    201801 10/15/18 ≡ ≡ ≡ ≡ 04/15/19
    201802 11/15/18 ≡ ≡ ≡ ≡ ≡ ≡ 05/15/19
    201803 12/17/18 ≡ ≡ ≡ ≡ 06/15/19
    201804 01/15/19 ≡ ≡ ≡ ≡ ≡ 07/15/19
Non-Master File Form 7004
  1. Form 7004 extension requests for the following NMF forms are processed at CSPC, under program 75800:

    • Form 8612

    • Form 8613

    • Form 8725

    • Form 8831

    • Form 8876

    • Form 8924

    • Form 8928

  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:

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

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

  3. Determine the timeliness of extension requests for NMF forms:

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

    2. Extension requests for Form 8612 and Form 8613 are always filed for a calendar year (201712), and are due March 15th.

    3. Extension requests for Form 8831 are due the 15th day of the 4th month (31/1 months) after the tax year end. For a calendar year, the due date is April 15.

    4. If the extension request for Form 8612, Form 8613, or Form 8831 is denied, notify the taxpayer. See IRM 3.11.212.1.25.

  4. Refer to the following table for the due dates for extension requests for NMF forms:

    Form Due Date
    Form 8612/Form 8613 March 15th
    Form 8831 15th day of the 4th month after the tax period ending
    Form 8725 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
Form 7004 Foreign Corporation Form 1120-F Ogden Submission Processing Center (OSPC)
  1. Extensions for Form 1120-F (Form Code 15) must be processed at OSPC. Transship if filed at another campus.

  2. If Form 7004 Part II line 2 box is not checked, consider the request timely filed if received/postmarked by the 15th day of the 4th month (31/1 months) after the end of the tax period.

  3. If Form 7004 Part II line 2 box is checked, consider the request timely filed if received/postmarked by the 15th day of the 6th month after the end of the tax period. See IRM 3.11.212.4.2.1 for the timely postmark date chart.

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

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

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

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

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

    Figure 3.11.212-2

    This is an Image: 33588038.gif
     

    Please click here for the text description of the image.

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. If the taxpayer has indicated the extension request is for another type of return, process normally; this is not a consolidated application.

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

    Exception:

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

  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 to determine whether it is a pseudo application as explained below.

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

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

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

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

    2. There is an attached list of subsidiaries.

      Note:

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

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

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

    2. If a list of subsidiaries is attached and 5 or fewer subsidiary EINs are missing or invalid (e.g., repeating digits (such as 11-1111111), sequential digits (such as 12-3456789), or less or more than 9 digits), 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 (e.g., repeating digits (such as 11-1111111), sequential digits (such as 12-3456789), or less or more than 9 digits) , correspond for the missing EIN's. Use Letter 3699C and mail to the address of the parent corporation. Continue processing the extension request. When the reply is received, associate it with the Form 7004.

    Exception:

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

  6. Process Form 7004 normally for the parent corporation.

    Note:

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

Editing Instructions - Form 7004

  1. Underline the Name Control. See IRM 3.11.212.4.4.1.

  2. Review for a valid EIN.

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

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

      Note:

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

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

    4. If there is an SSN and there is no indication on 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 (7).

      Exception:

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

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

    1. 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 after the SSN.

  4. Edit the tax period in YYMM format to the left of the OMB number based on the tax year the taxpayer has entered on line 5a. See IRM 3.11.212.3.1.

    1. It's not necessary to edit the tax period if it is for the current calendar year (201712).

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

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

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

  6. Edit the MFT code. See 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 1:

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

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

    2. Edit CCC W to indicate a short tax year when the taxpayer has checked one of the boxes on Part II 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. It is not necessary to edit line 6, line 7, or line 8.

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

  11. See Exhibit 3.11.212-2 for the location of edited lines for Form 7004.

Form 7004 Name Control Editing
  1. Underline the name control of the taxpayer. The ampersand (&) and hyphen (-) are the only special characters allowed in the name control.

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

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

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

    4. No character may follow a blank.

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

    Figure 3.11.212-3

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

    1. On a numbered extension, take no action;

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

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

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

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

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

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

    If line 1 Form Code is The extension is for Then edit MFT
    01 Form 706 GS(D) 78
    02 Form 706 GS(T) 77
    03-07 Form 1041 05
    08 Form 1042 12
    09, 10 Form 1065/Form 1065-B 06
    11 Form 1066 07
    12 & 15-26 Form 1120 series 02
    27 Form 3520-A 42
    31 Form 8804 08
    34 Form 1120-C 02
  2. Optionally during peak processing (March through April), if forms are sorted and batched according to MFT it is not necessary to edit the MFT.

    Figure 3.11.212-4

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

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

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

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

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

Short Tax Year Form 7004
  1. Follow these instructions if the taxpayer has indicated a tax year shorter than 12 months in Part II, on line 5a.

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

    Caution:

    Some short period returns have due dates based on the full year. See IRM 3.11.212.4.2.

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

    Figure 3.11.212-5

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    Please click here for the text description of the image.

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

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

Form 7004 Approval Actions

  1. Form 7004 will be approved if filed timely based on the return due date of the form being extended. See IRM 3.11.212.4.2.1.

  2. Edit the form as instructed in IRM 3.11.212.4.4.

  3. If the taxpayer requests an extended due date of more than 6 months (51/1 months for extension requests for Form 1041 trust and Form 1041 estate other than bankruptcy estate), from the original return due date, continue processing the Form 7004 as approved, but correspond to notify the taxpayer the extended due date can be granted for no more than 51/1 or 6 months. See IRM 3.11.212.1.25.

    Exception:

    Form 1120 Series with tax year ending June 30, the extension due date is 7 months. Form 1120-POL is ONLY allowed 6 months.

    Exception:

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

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

Form 7004 Disapproval Actions

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

  2. Correspond to notify the taxpayer the extension was denied and the reason for denial. See IRM 3.11.212.1.25. The application will remain in the process flow.

  3. If the taxpayer is requesting an additional extension beyond the original 51/1 or 6 month period (submitting a second extension request), research using BMFOL for a posted TC 460:

    If Then
    TC 460 is posted and the extension is unnumbered
    1. Return the extension request to the taxpayer using Form 6513.

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

    TC 460 is posted and the extension is numbered
    1. Edit Action Code 640 on the bottom left margin of the form.

    2. Correspond with the taxpayer to explain the maximum extension allowed by law for most taxpayers within the United States is 6 months (51/1 months for Form 1041 other than bankruptcy estates). Use Letter 297C, Extension of Time to File; Denial Explained, or Form 6513. See IRM 3.11.212.1.25.

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

    4. Leave the application in the batch.

    No TC 460 is posted Follow normal denial procedures.

    Exception:

    If the request is for a foreign corporation or taxpayer abroad does not have an office or place of business in the United States (box is checked on line 2 or there is a notation on the request or attachment), these should be worked in OSPC. See IRM 3.11.212.4.3.3.

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

  1. This subsection includes instructions to process Form 4868.

General Instructions for Form 4868

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

  2. Form 4868 that are late-filed are to be forwarded to Code & Edit for processing.

    1. It is Code & Edit's responsibility to review the document and attachments to make the determination whether the extension is late-filed. It is extremely important Code & Edit review the entire extension and attachments to correctly determine whether the extension was filed timely or not. See IRM 3.11.212.5.3.

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

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

  3. Forms covered by this extension are Form 1040, Form 1040A, Form 1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040-PR , and Form 1040-SS. There are no longer any gift tax extension items on Form 4868. A separate gift tax extension, Form 8892, is processed in CSPC. See IRM 3.11.212.7.

  4. Form 4868 is used to request an extension for an individual income tax return or a 1040NR tax return. If the request has an EIN, see IRM 3.11.212.5.4.1.

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

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

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

Lockbox Processing of Form 4868

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

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

    Note:

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

  3. If the Lockbox bank determines the extension was late filed, they will process the payment and send the extension form to the campus for processing. Code & Edit will make the determination of whether the extension was timely filed. See IRM 3.11.212.5.3.

Determination of Timely Filing

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

  2. If it is determined the extension request is timely filed after review of the postmark date and all information on the extension and attachments, have the document re-batched and processed as approved (including circling out the received date on all calendar year extensions or editing a timely received date on fiscal years). See IRM 3.11.212.1.12.

  3. Form 4868 is timely if the received date is on or before the due date, which is the 15th day of the 4th month after the tax period ends ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . If Box 8 or 9 of Form 4868 is checked or if the taxpayer’s address is outside of the United States and Puerto Rico, the due date for calendar year filers is 06/15/2018 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    Note:

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

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

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

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

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

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

    Note:

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

  5. This table includes examples of timeliness determination for tax period 201712:

    Extension is due Received Date is Postmark Date is Is the Extension Timely?
    4/17/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Not necessary to check Yes - batch as timely
    4/17/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ On or before 4/17/18 Yes - circle out received date and re-batch as timely
    4/17/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ After 4/17/18 No - unless other exceptions apply. See IRM 3.11.212.5.3 (7).
    6/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Not necessary to check Yes - circle out received date and re-batch as timely
    6/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ On or before 6/15/18 Yes - circle out received date and re-batch as timely
    6/15/18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ After 6/15/18 No - unless other exceptions apply. See IRM 3.11.212.5.3 (7).
  6. Figure # 3.11.212-6 # shows procedures to circle out the received date when the postmark date is timely. See Figure # 3.11.212-6 #.

    Note:

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

    Figure 3.11.212-6

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

    1. Box 8 or 9 is checked: extensions for 201712 are due 06/15/2018 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . If Box 8 or 9 is checked, or the address is outside of the United States and Puerto Rico, and the postmark date is 06/15/2018 or prior, process as timely filed.

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

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

  8. If the taxpayer is requesting an extension date beyond the automatic 6 months allowed on Form 4868, the request must be transshipped to AUSPC. See IRM 3.11.212.5.6.2.

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

Form 4868 Processing Instructions

  1. Determine if the request is timely filed. See IRM 3.11.212.5.3.

  2. Taxpayer name: underline the first four characters of the last name.

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

    2. Alphas and hyphens are the only valid characters.

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

  3. TIN: There must be a valid 9 digit SSN or ITIN unless this is an extension request is for Form 1040NR estate or trust. See IRM 3.11.212.5.7.

    1. If Form 4868 has an EIN and no SSN, see IRM 3.11.212.5.4.1.

    2. If the SSN is missing, illegible or other than 9 numbers, see IRM 3.11.212.5.4.2.

    3. If Form 4868 has no SSN, but has a notation an ITIN will be requested, follow the ITIN instructions in IRM 3.11.212.5.4.2.

  4. Received date: Circle out a received date on a timely filed calendar year extension. See IRM 3.11.212.5.4.3 for fiscal year determination. Fiscal year and late filed extensions must have a received date.

    Reminder:

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

  5. Tax Period: edit only on fiscal year extensions in YYMM format. See IRM 3.11.212.5.4.3 for fiscal year determination.

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

    1. Use the original Return Due Date as the extended due date.

    2. If box 8 or box 9 is checked, or the address is outside the United States and Puerto Rico, edit 061518.

    3. All others, edit 041518 for calendar year 201712 , or the due date for the fiscal or prior year.

      Exception:

      If the extension is for a fiscal year, refer to the Timely Postmark Date column in IRM 3.11.212.5.4.3 (5) for that tax period and use the 15th day of the month as the extended due date.

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

    Figure 3.11.212-7

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Form 4868 With an Employer Identification Number (EIN)
  1. Form 4868 may only be used to request an extension of time to file an individual income tax return or a 1040NR return.

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

    2. Never transship to a BMF campus unless the request meets all the criteria for an extension for Form 1040NR estate or trust listed in IRM 3.11.212.5.7.

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

    Exception:

    Extensions filed at AUSPC or CSPC: if the name line includes "trust" or "estate" , see IRM 3.11.212.5.7.

    1. If the request is timely filed, return it to the taxpayer with Form 6401. Check the box for "Please complete items" and include the text "Your name and your social security number. Form 4868 is only used to request an extension of time to file an individual income tax return or Trust and Estate income tax return If this extension is for an individual, please complete your name and social security number. If this is for a 1040NR tax return, please check box 9 on Form 4868. If you need an extension for another type of return, please see instructions for Form 7004 and Form 4768."

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

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

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

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

Taxpayer Identification Number (TIN)
  1. The TIN for Form 4868 is a SSN or ITIN.

    Exception:

    If the extension is for Form 1040NR estate or trust, see IRM 3.11.212.5.7.

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

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

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

      Exception:

      If Form W-7 is attached or the taxpayer has notated "ITIN applied for" or similar statement, don't correspond. See IRM 3.11.212.5.4.2 (3).

      Exception:

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

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

      Note:

      If the taxpayer's address cannot be found (only the representative's or agent's address is present), correspond with the representative for the taxpayer's address. If no reply, give the extension to your manager for preparation for destruction as classified waste. See IRM 21.5.1, General Adjustments, for guidance on handling classified waste to prevent inadvertent/unlawful destruction of records.

  3. If Form W-7 is attached, see IRM 3.11.212.1.21. If "ITIN to be requested" or similar statement is notated, or there is an indication an ITIN will be applied for, take the following action:

    If Then
    The extension request is NOT approved Follow normal procedures to notify the taxpayer the extension request was not approved. Give the original extension request to your manager for preparation for destruction as classified waste.
    The extension request IS approved Return the original request to the taxpayer with Form 6401. Check the box on Form 6401 that states, "You indicated on your extension request you have requested or will request an Individual Taxpayer Identification Number." Enter the extended due date on the blank line.
Fiscal Year Tax Period
  1. A fiscal year is a tax year which ends on a date other than December 31.

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

  3. A fiscal year extension will have a tax year entered on the line under the title on Form 4868 where it states "For calendar year 2017, or other tax year beginning ____, 2017, ending _____, 20____" .

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

  5. Due dates for fiscal years:

    Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    201709 01/16/18 ≡ ≡ ≡ ≡ ≡
    201710 02/15/18 ≡ ≡ ≡ ≡ ≡ ≡
    201711 03/15/18 ≡ ≡ ≡ ≡ ≡
    201712 04/17/18 ≡ ≡ ≡ ≡ ≡ ≡
    201801 05/15/18 ≡ ≡ ≡ ≡ ≡
    201802 06/15/18 ≡ ≡ ≡ ≡ ≡ ≡
    201803 07/16/18 ≡ ≡ ≡ ≡ ≡
    201804 08/15/18 ≡ ≡ ≡ ≡
    201805 09/17/18 ≡ ≡ ≡ ≡ ≡
    201806 10/15/18 ≡ ≡ ≡ ≡ ≡
    201807 11/15/18 ≡ ≡ ≡ ≡ ≡
    201808 12/17/18 ≡ ≡ ≡ ≡ ≡
    201809 01/15/19 ≡ ≡ ≡ ≡ ≡

    Note:

    When box 8 or box 9 is checked, the timely postmark date and delinquent received date is two months later than shown in the chart above. For example, if the tax period is 201709, the timely postmark is 03/15/2018 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    If the earliest postmark date is Then
    On or before the return due date Circle out all edited or stamped received dates present for calendar year extensions.
    After the return due date Circle all but the earliest date stamp present. If no date stamp is present, edit the envelope postmark date as the received date.

    Note:

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

Approval and Denial Procedures for Form 4868

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

Approval of Form 4868
  1. Form 4868 will be approved if submitted timely.

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

      Exception:

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

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

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

Disapproval of Form 4868
  1. When Form 4868 is not timely filed, follow these instructions.

  2. Ensure all disapproved Form 4868 are batched together.

    If misbatched and Then
    Unnumbered Remove document and route (using Form 4227) to be rebatched under Class Code 2/Doc Code 77.
    Numbered Follow local procedures to identify documents needing to be re-blocked.
  3. Edit the original return due date (e.g., 041518 for calendar year 201712) on all denied Form 4868 in MMDDYY format on the City/State/Zip line.

  4. Edit a valid received date.

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

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

    2. Code & Edit may either send notification directly or reject the document (edit ERS Action Code 211) and initiate a Correspondex letter. See IRM 3.11.212.1.25.

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

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

General Information
  1. Form 4868 with a foreign address, with box 8 checked or other indication of taxpayer abroad receive normal processing other than having a different due date and may be processed in the campus where received. Requests for longer than 6 months should be forwarded to AUSPC. See IRM 3.11.212.5.6.2.

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

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

    2. These taxpayers get an automatic extension to 06/15/2018 for 201712; they will only file a Form 4868 if they need additional time to file, and will receive a 4 month extension to 10/15/2018 for 201712.

  3. When box 9 is checked on Form 1040NR with no wages subject to withholding (non-effectively connected income) and has a due date of 06/15/2018, the automatic 6 month extension due date is 12/15/2018.

  4. When Form 4868 or a letter request is received which states the taxpayer expects to qualify for the foreign income exclusion (includes a reference to "Code section 911" or "IRC Section 911" or "IRC 911" ), these taxpayers are eligible to file a Form 2350. See IRM 3.11.212.6.

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

Extension Longer Than 6 Months
  1. Only AUSPC can grant an extension longer than 6 months from return due date.

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

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

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

  3. If all required information is present, approve the extension if the received date is on or before the expiration of the 6 month automatic extension ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    Reminder:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ review for a timely postmark on the envelope or stamped on the face of the document. If the postmark is on or before 10/15/2018, circle the received date and edit the timely postmark.

    Note:

    Edit the extended due date (no later than 12/15/2018) on the request for ISRP input.

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

  5. If there is no indication on the request or an attachment the taxpayer lives, works or serves in the military abroad, research to determine if an approved extension has already been processed (look for a posted TC 460 showing an extension date to 10/15/2018 or later).

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

    2. If no approved extension transaction has posted and this request has a timely postmark, process as a letter request for a six-month extension. See IRM 3.11.212.1.8.

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

  6. These extension requests may be processed through ISRP.

    1. Must be batched under Program 45502.

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

    3. DLN Doc Code must be 77.

    4. Extended due date (no later than 12/15/2018) must be edited on the request for ISRP input.

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

    1. The maximum extended date allowed is 1215YYYY.

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

    3. See IRM 2.4.19, Command Codes REQ77, FRM77, and FRM7A, for detailed input instructions.

    4. Hold and destroy Form 4868 after five (5) business days.

  8. If the taxpayer indicates the extension is necessary because they expect to meet the bona fide residence or physical presence requirements based on IRC 911, IRC 931, or IRC 933, the taxpayer is eligible to file Form 2350. Follow instructions in IRM 3.11.212.6.

Instruction for Form 4868 Filed for Form 1040NR Estate or Trust Cincinnati Submission Processing Center (CSPC)

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

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

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

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

      Exception:

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

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

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

  4. If the nonresident alien trust or estate has an office in the U.S., the return is due the 15th day of the 4th month after the tax year ends. Calendar year 201712 extension must be postmarked by 04/17/2018.

  5. If the nonresident alien trust or estate does not have an office in the U.S., the return is due the 15th day of the 6th month after the tax year ends (i.e., calendar year 201712 extension must be postmarked by 06/15/2018).

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

Extension Request Listings Case by Case Exception Processing

  1. This process is allowed on a case by case basis following approval from the IRM author.

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

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    Note:

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

  1. This subsection includes instructions to process Form 2350.

  2. Form 2350 must be processed in AUSPC.

General Information

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

    • American Samoa

    • Antarctica

    • Baker Island

    • Commonwealth of the Northern Mariana Islands (CNMI)

    • Guam

    • Howland Island

    • Johnston Island Atoll

    • Kingsman Reef

    • Midway Islands

    • Palmyra

    • Puerto Rico

    • U.S. Virgin Islands

    • Wake Island

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

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

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

      Note:

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

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

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

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

  4. If Form 4868, Form 2688, or a letter request is received stating the taxpayer expects to qualify for the foreign earned income exclusion (IRC Section 911), check to see if all information needed to complete Form 2350 is available. See IRM 3.11.212.6.2(9).

    If all information is Then
    Present Prepare a dummy Form 2350, and route to be renumbered (if necessary) as a Form 2350.
    Not present Edit Action Code 215 and have a Form 2350 sent to the taxpayer. Instruct the taxpayer to send the Form 2350 to AUSPC. Allow 45 days for the taxpayer's response.
  5. If Form 2555, Foreign Earned Income, is attached to Form 2350, attach a photocopy of the approved or denied Form 2350 to the Form 2555, and forward Form 2555 to be processed according to instructions in IRM 3.21.3, International Returns and Document Analysis - Individual Income Tax Returns.

Processing Instructions for Form 2350

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

  2. Taxpayer name: underline the first four characters of the last name.

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

    2. Alphas and a hyphen are the only valid characters.

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

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

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

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

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

      Note:

      If the taxpayer's address cannot be found and only the representative's or agent's address is present, correspond with the representative for the taxpayer's address. If no reply, give the extension to your manager for preparation for destruction as classified waste. See IRM 21.5.1, General Adjustments, for guidance on handling classified waste to prevent inadvertent/unlawful destructions of records.

  4. An EIN is not valid for Form 2350.

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

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

  5. If the primary taxpayer's name is missing from the entity area and is present on the stub, edit the missing information in the entity area. See Figure 3.11.212-8.

  6. Use normal perfection procedures for Tax Period and Received Date as outlined in IRM 3.11.212.3.

  7. Review the received date and postmark date for timeliness. If the request is not timely filed, not further review of the document is required. Follow disapproval actions instructions in IRM 3.11.212.6.2(12) below.

    1. If Line 2 is blank or the No box is checked, the extension must be received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or postmarked on or before 06/15/2018.

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

      Exception:

      If the extension is postmarked after 10/15/2018 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , but on or before 12/17/2018, research for a posted approved extension to 12/15/2018. If present, consider the Form 2350 to be timely filed.

    3. If there is no foreign country shown anywhere on the document, envelope or attachment, and there are no dates entered on any of the lines 4a, 4b or 4d (the taxpayer is using Form 2350 in place of a Form 4868), consider the extension to be timely filed if received by 4/17/2018 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or postmarked by 4/17/2018.

  8. Review Line 1:

    1. If the requested extension date is complete, legible, and is not later than October 15, 2018, for a calendar year (or RDD plus 6 months if a fiscal year is indicated on Line 1), it is not necessary to review further to determine if the taxpayer meets the criteria for a Form 2350 extension. If the request is timely filed, approve the extension to October 15, 2018.

    2. If the requested extension date on Line 1 is later than October 15, 2018 (or RDD plus 6 months for a fiscal year) or the date is incomplete, missing, or illegible, see IRM 3.11.212.6.3.

  9. An original signature is required on Form 2350 if all other approval criteria is met and the taxpayer requests an extension longer than 10/15/2018.

    Note:

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

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

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

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

    4. If the reply doesn't provide a signature, follow disapproval actions instructions in IRM 3.11.212.6.2 (13) below.

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

    1. The request is timely.

    2. If the requested extension date is later than 10/15/2018, the qualifying period indicates the taxpayer meets bona fide residence or physical presence requirements in a foreign country. See IRM 3.11.212.6.3(3).

    3. If the requested extension date is later than 10/15/2018, the request is signed with an original signature.

  11. Approval Actions:

    1. Check the approval box on Form 2350.

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

      Note:

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

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

      Note:

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

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

    5. Detach the top half of the form and route for processing. The bottom half of the form must be returned to the taxpayer.

      Note:

      Instead of returning the Notice to Applicant stub to the taxpayer, a Letter 333C or Form 6513 may be used to notify the taxpayer.

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

    Exception:

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

  13. Disapproval Actions:

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

      If denied because Then
      Not timely filed,
      1. Edit the return due date or previously extended due date on the City/State/ZIP line.

      2. Check the 4th box.

      Not timely filed and no indication the taxpayer lives and works in a foreign country (taxpayer is using Form 2350 in place of a Form 4868),
      1. Edit the return due date on the City/State/ZIP line.

      2. Check the 4th box.

      3. Check the 5th box and on the line enter "No foreign country is indicated, therefore the extension was due 4/17/2018."

      Timely filed with no signature,
      1. Convert to Form 4868

      2. Process as approved

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

      Timely filed, but required period for bona fide residence or physical presence not met,
      1. Convert to Form 4868.

      2. Process as approved.

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

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

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

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

      Note:

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

    Figure 3.11.212-8

    This is an Image: 33588037.gif
     

    Please click here for the text description of the image.

Line 1 Determining the Extension Date

  1. If there is no extension date on Line 1, or only part of the date is present or legible, or the date is later than October 16, 2018, review the qualifying period to determine the appropriate extension date.

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

    Note:

    The foreign country must be indicated in the entity portion, on Line 4c, on the envelope or in the Notice to Applicant area. If no foreign country is indicated, follow Disapproval Actions in IRM 3.11.212.6.2 (13).

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

      Example:

      Line 4b qualifying period begins date is September 15, 2016, and "ends" date is December 31, 2017. This period covers an entire tax year, January, 1, 2017 through December 31, 2017, so the taxpayer meets the Bona Fide Residence criteria.

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

      Example:

      Line 4b qualifying period begins date is November 10, 2016, and ends date is October 31, 2017. This is a period longer than 330 days, so the taxpayer meets the Physical Presence criteria.

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

    4. If no date is present for the end date on line 4b, but there is a date on line 4d, assume the qualifying period end date is the date on line 4d.

      Example:

      The taxpayer has written May 6, 2018 on line 4d, but the qualifying period ends date on line 4b is blank. Assume the qualifying period ends date is May 6, 2018 and process accordingly.

    5. If the ends date on Line 4b is missing or illegible, and there is no date present on Line 4d, assume the qualifying period ends date is 12/31/2017.

      Example:

      Line 4b begin date is October 30, 2016. Assume the qualifying period end date is December 31, 2017 and process accordingly.

    6. If all the date lines are blank or illegible or the dates don't cover a period of at least 330 days, the taxpayer doesn't qualify for the extension; follow Disapproval Actions in IRM 3.11.212.6.2 (13).

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

    Note:

    For a calendar year 2017 extension, the maximum extension date allowed is to 03/31/2019.

    1. The date the qualifying period ends is used to calculate the appropriate extension date for taxpayers who qualify for the extension. If the date the qualifying period ends on Line 4b is blank, determine the date using the instructions in IRM 3.11.212.6.3 (2) above.

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

      Example:

      Line 4b qualifying period ends date is October 10, 2018. Maximum extension date is November 9, 2018. Edit 11/09/18 for the extension date.

    3. If the Line 3 Yes box is checked, calculate the maximum extension by adding 90 days to the ending date on line 4b (4d if line 4b is blank). If both 4b and 4d are blank, add 90 days to 12/31/2018.

    Exception:

    If the extension date calculated is earlier than 10/15/2018 (for a tax year 201712), use extension date 10/15/2018 on line 1.

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

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

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

    Note:

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

  3. The following figure shows Form 8892.

    Figure 3.11.212-9

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    Please click here for the text description of the image.

Due Dates for Form 8892

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

  2. If the donor dies during the year the gift was made, the gift tax return extension is due April 15 (April 17 for 2018) of the next succeeding year, or the due date of Form 706, U.S. Estate Tax Return, whichever is earlier. Form 706 is due 9 months after the date of death.

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

    Date of Gift Date of Death Form 706 Due Date Form 709 Due Date Form 8892 Due Date
    04/01/17 11/30/17 08/30/18 04/17/18 04/17/18
    04/01/17 05/01/17 02/01/18 02/01/18 Not allowed unless Form 706 is extended

Processing Form 8892

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

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

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

    1. If found, continue processing.

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

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

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

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

Form 8892 Editing Instructions

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

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

    2. Alphas and a hyphen are the only valid characters.

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

  2. Use normal processing procedures for the received date. See IRM 3.11.212.3.2.

  3. Form 8892 Tax Period is 1712 for Tax Year 2017. No editing is necessary.

  4. Approval Criteria: The request for extension of time to file will be approved if the request is timely filed. See IRM 3.11.212.7.1.

    1. Review for a timely postmark date if the received date is after the due date. Extension requests with a timely postmark date are timely filed. See IRM 3.11.212.1.12.

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

  5. Approval Actions: underline or edit the correct extended due date on the City/State/ZIP line. The extended due date will be 10/15/18 unless the donor dies during the year the gift was made. The gift tax return extension is due April 15 of the next succeeding year, or the due date of Form 706, U.S. Estate Tax Return, whichever is earlier. Form 706 is due 9 months after the date of death:

    Date of Gift Date of Death Form 706 Due Date Form 709 Due Date Form 8892 Due Date Extended due date
    04/01/17 11/30/17 08/30/18 04/17/18 04/17/18 10/15/18
    04/01/17 05/01/17 02/01/18 02/01/18 Not allowed unless Form 706 is extended N/A
  6. Disapproval Criteria: Form 8892 extension request will be disapproved if not timely filed.

  7. Disapproval Actions: Send all disapproved extensions to Estate and Gift for review.

Miscellaneous Documents

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

General Information

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

  2. These forms are:

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

    • Form 5466-B, Multiple Record of Disclosure

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

Specific Editing Instructions

  1. Specific editing instructions for Form 3177 follow:

    Note:

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

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

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

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

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

    5. MFT Code: enter the appropriate MFT.

    6. Tax Period: edit in YYMM format.

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

    8. Transaction Code (TC): underline the preprinted transaction code or enter the applicable code to the right of "Other" .

    9. See Exhibit 3.11.212-3.

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

    Note:

    If originator cannot be determined, return to local disclosure office.

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

    2. Name Control: if illegible, edit XXXX.

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

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

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

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

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

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

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

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

    11. See Exhibit 3.11.212-4.

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

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

    Note:

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

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

    1. The timely received date is by January 31st ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , or if there is a timely postmark.

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

  3. Approval Actions: If requirements are met, process the extension as approved.

    1. Correspond using Letter 0333C to notify the taxpayer the Extension has been granted. See IRM 3.11.212.1.25.

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

  4. Disapproval Actions: Request for an extension of time to file will be denied if the requirements above are not met. Correspond using the 3699C or Letter 0297C, Extension of Time to File; Denial Explained, to notify the taxpayer the extension was disapproved and the reason for disapproval. See IRM 3.11.212.1.25.

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

  1. Regulations prohibit an extension for Form 941. There is a 10 day extended due date for a Form 941 if 100 percent of the tax amount has been timely deposited, otherwise penalties will be assessed for late filing. No extension transaction is input for Form 941.

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

    Note:

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

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

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

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

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

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

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

Extensions Listing

Extension Form Type Period of Extension Forms Affected
Form 2350 IMF 30 or 90 days from the end of the qualifying period

Exception:

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

Form 1040 (US citizens abroad and resident aliens)
Form 4768 BMF 6 months from Return Due Date Form 706
Form 706-A
Form 706-D
Form 706-NA
Form 706-QDT
See IRM 4.25.2, Campus Procedures for Estate Tax, for processing instructions for this form.
Form 4868 IMF Automatic 6 months from Return Due Date Form 1040
Form 1040A
Form 1040EZ
Form 1040NR
Form 1040NR-EZ
Form 1040-SS
Form 1040-PR
Form 5558 BMF 6 months from Return Due Date Form 5330
See IRM 3.11.20,Exempt Organization and Employee Plan Applications for Extension of Time to File, for processing instructions.
Form 5558 EPMF 21/1 months from Return Due Date Form 5500
Form 5500-SF
Form 5500-EZ
Form 8955-SSA
See IRM 3.11.20, Exempt Organization and Employee Plan Applications for Extension of Time to File, for processing instructions.
Form 7004 BMF Automatic 6 months from Return Due Date Form 706-GS(D)
Form 706-GS(T)
Form 1041 (bankruptcy estate only)
Form 1041-N
Form 1041-QFT
Form 1042
Form 1065
Form 1065-B
Form 1066
Form 1120-POL
Form 1120S
Form 3520-A
Form 8612
Form 8613
Form 8725
Form 8804
Form 8831
Form 8876
Form 8924
Form 8928
Form 7004 BMF
  • Automatic 6 months from Return Due Date for Tax Years ending in other than June.

  • Automatic 7 months from Return Due Date for Tax Years ending in June.


Form 1120
Form 1120-C
Form 1120-F
Form 1120-FSC
Form 1120-H
Form 1120-L
Form 1120-ND
Form 1120-ND (section 4951 taxes)
Form 1120-PC
Form 1120-REIT
Form 1120-RIC
Form 1120-SF
Form 7004 BMF Automatic 51/1 months from Return Due Date Form 1041 (trust & estate except bankruptcy estate)
Form 8868 BMF Automatic 6 months from Return Due Date Form 990
Form 990-BL
Form 990-EZ
Form 990-PF
Form 990-T(corporation)
Form 990-T (Sec. 401(a) or 408(a) trust)
Form 990-T (trust other than above)
Form 1041-A
Form 4720
Form 5227
Form 6069
Form 8870
See IRM 3.11.20, Exempt Organization and Employee Plan Applications for Extension of Time to File, for processing instructions.
Form 8892 BMF Automatic To October 15, 2018, unless the donor died during the year the gift was made Form 709

Form 7004

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Form 3177 – Notice of Action for Entity on Master File

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Form 5466–B — Multiple Record of Disclosure

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Disaster Extension Due Dates - by FEMA (Federal Emergency Management Agency) #

If the extension request is due on or after the disaster period begin date, and by the disaster end date, consider the request timely filed if postmarked on or before the end date if the address on the extension is from the state listed, or the applicable FEMA number or disaster designation is notated on the extension or an attachment. Follow normal timely extension procedures for processing.

State Begin Date End Date FEMA # Designation
Georgia* 01/02/2017 05/31/2017 4294-DR Severe Storms, Tornadoes, and Straight-line Winds
Mississippi 01/20/2017 05/31/2017 4295-DR Severe Storms, Tornadoes, Straight-line Winds, and Flooding
Georgia* 01/21/2017 05/31/2017 4297-DR Severe Storms, Tornadoes, and Straight-line Winds
Louisiana 02/07/2017 06/30/2017 4300-DR Severe Storms, Tornadoes, and Straight-line Winds
Missouri 04/28/2017 08/31/2017 4317-DR Severe Storms, Tornadoes, Straight-line Winds, and Flooding
Arkansas 04/26/2017 08/31/2017 4318-DR Severe Storms, Tornadoes, Straight-line Winds, and Flooding
Michigan 06/22/2017 10/31/2017 4326-DR Severe Storms and Flooding
West Virginia 07/28/2017 11/30/2017 4331-DR Severe Storms, Tornadoes, Straight-line Winds, and Flooding
Texas 08/23/2017 01/31/2018 4332-DR Hurricane Harvey
U.S. Virgin Islands* 09/05/2017 01/31/2018 4335-DR Hurricane Irma
Puerto Rico* 09/05/2017 01/31/2018 4336-DR Hurricane Irma
Florida 09/04/2017 01/31/2018 4337-DR Hurricane Irma
Georgia 09/19/2017 01/31/2018 4338-DR Hurricane Irma
Puerto Rico* 09/20/2017 01/31/2018 4339-DR Hurricane Maria
U.S. Virgin Islands* 09/21/2017 01/31/2018 4340-DR Hurricane Maria
Seminole Tribe of Florida 09/04/2017 01/31/2018 4341-DR Hurricane Irma

Disaster periods may sometimes overlap if there are multiple disasters that occur in a state. The extension request would be considered timely if postmarked on or before the last end date for that state. Overlapping dates will be indicated with an asterisk (*) by the state's name.

Glossary and Acronyms

Glossary ExhibitAcronyms Exhibit
GLOSSARY DEFINITION
ACTION CODES Numeric codes edited in the bottom center margin of a return to reject documents and identify the reason the document has been rejected.
ACTION TRAIL A notation in the lower left side margin on page 1 of a return which indicates or explains an action taken.
ALPHA CHARACTER A letter of the alphabet.
APPLICATION FOR TAXPAYER ASSISTANCE ORDER An application for relief from significant hardship usually requested by the taxpayer on Form 911.
ATTORNEY-IN-FACT A private attorney or other individual designated by another person pursuant to a written instrument to act on behalf of that person in the performance of any act or acts described in the written instrument (e.g., a power of attorney on Form 2848).
AUTOMATIC DATA PROCESSING (ADP) The handling and processing of data by mechanical and/or electronic equipment.
BATCH A group of blocks of documents. A batch cannot contain more than 20 blocks.
BLOCK A group of up to 100 documents with consecutive DLNs containing the same block number (digits 9 through 11 of the DLN). (A block cannot contain more than 100 documents since the documents are numbered from 00 to 99.)
BUSINESS MASTER FILE (BMF) A magnetic tape file containing information about taxpayers filing business returns and related documents.
CALENDAR YEAR A tax year that begins January 1 and ends on December 31.
CAPTION AREA The area on a return which includes the taxpayer's TIN, name, and address.
CENTRAL AUTHORIZATION FILE (CAF) Computerized system of records which houses authorization information from Powers of Attorney (POAs), Tax Information Authorizations (TIAs) and state tax returns. The CAF system contains two types of records:
  1. Taxpayer records

  2. Representative records

CODING Placing symbols that have specific meanings on returns. These codes direct the computer to perform certain programmed functions.
COMPUTER CONDITION CODE (CCC) A single alpha or numeric character edited on a return which either identifies a special condition or directs the computer to take a specific programmed action. CCCs are posted to the Master File.
CORRESPONDENCE ACTION SHEETS (CAS) Forms used to request information from the taxpayer. Some are mailed to the taxpayer with the return; others generate a letter.
CURRENT YEAR RETURN For processing in 2017, a Current Year Return is a return filed for tax year 2016.
DATA All information reported or coded on forms, schedules, and attachments.
DECEDENT RETURN A return filed for a deceased taxpayer.
DELINQUENT RETURN A return filed after the due date without an approved extension.
DOCUMENT Written information, (e.g., forms, schedules and attachments).
DOCUMENT LOCATOR NUMBER (DLN) A fourteen-digit number assigned to every return and document input through the Automatic Data Processing (ADP) system.
DUMMYING The act of transferring information provided by the taxpayer onto a required transcribed form/schedule.
EDITING Preparing returns and attachments for data entry or other transcription processes by correcting entries and entering edit marks.
EMPLOYER IDENTIFICATION NUMBER (EIN) A nine-digit number that identifies the account of a business taxpayer on the Business Master File.
ENTRY Any type of mark entered by, or edited for, the taxpayer.
ERROR RESOLUTION SYSTEM (ERS) A system for the examination and correction of returns rejected due to taxpayer and processing errors.
FIDUCIARY RETURN A return signed by someone other than the taxpayer which is accepted by the IRS due to the legal relationship between the taxpayer and the person signing the return.
FILING STATUS (FS) A category determining the standard deduction and tax rate based on the taxpayer's marital status and living situation.
FISCAL YEAR A tax year which ends on a date other than December 31.
FORM An IRS document identified by a number, e.g., Form 1040.
HARDSHIP An indication of severe consequences for a taxpayer caused by the normal application of IRS regulations and procedures. Although a determination of hardship is highly subjective, the work leader must be consulted if a particular situation may be considered for referral to the Taxpayer Advocate Service (TAS).
INDIVIDUAL MASTER FILE (IMF) A magnetic tape file containing information about taxpayers filing individual income tax returns and related documents.
INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN) A unique nine-digit number assigned by the IRS to individuals who must file a U.S. tax return or are listed as a spouse or a dependent and who do not have and cannot obtain a valid Social Security Number. Taxpayers obtain an ITIN by filing a Form W-7.
INJURED SPOUSE A person filing a joint return with an overpayment of taxes which is offset by the spouse's non-tax debt such as a student loan or back child-support, as well as by a tax debt that existed prior to the marriage. (A claim may be filed to protect the injured spouse's share of the joint overpayment.)
INNOCENT SPOUSE ELECTION An election made by a person who filed a joint return, or didn't file a return jointly in a community property state, and later claims the understatement of tax is attributable to an erroneous item of the other spouse of which the claimant had no knowledge or reason to know. The claimant must establish that it would be inequitable to hold the claimant liable. To make this election, a person must file Form 8857, Request for Innocent Spouse Relief, or a similar statement signed under penalties of perjury. Reference IRC 6015(b).
INTEGRATED DATA RETRIEVAL SYSTEM (IDRS) A system that enables employees in the area/territory offices and the campuses to have visual access to certain computer-based information in taxpayer accounts.
INTEGRATED SUBMISSION AND REMITTANCE PROCESSING SYSTEM (ISRP) A computerized system which will convert paper tax and information documents and remittances received by IRS into perfected electronic records of taxpayer data.
INTERNATIONAL RETURN A return on which income is excluded or not reported because of revenues from, payments to, or residence in a foreign country.
JULIAN DATE A calendar date expressed as the number of days since the beginning of the year. For example, February 1 is Julian Date 032.
JURAT The perjury statement required in the signature area of a tax return, form, or schedule.
LOCKBOX The process whereby remittances and documents are mailed to a designated P.O. Box at a commercial bank.
MASTER FILE A magnetic tape record which contains taxpayer accounts.
MISBLOCKED RETURN A Form 1040, Form 1040A or Form 1040EZ, found in the wrong type of block or batch. For example, a Form 1040A found in a batch of Forms 1040.
MISFILED RETURN A Form 1040, Form 1040A or Form 1040EZ, filed when a BMF form should have been filed instead.
NAME CONTROL The first four characters of the taxpayer's surname. Also used for dependents, qualifying children, child care providers, etc.
NON-REMIT RETURN A tax return filed without a payment attached.
NON-RESIDENT ALIEN (NRA) An alien individual (not a U.S. citizen), who does not meet either the green card test or the substantial presence test for the calendar year.
NUMERIC CHARACTER A number or numeral between 0 and 9, inclusive.
PERFECTING Making returns acceptable for data entry through editing procedures.
PIPELINE The areas in the IRS Submission Processing Campus that process a return from the time it is received until the data from the return is entered to an account in the IRS' main computer. These areas include Receipt and Control, Code and Edit, Data Conversion, Error Resolution, Rejects, and Unpostables.
POWER OF ATTORNEY (POA) A form authorizing a representative to perform certain acts on the taxpayer's behalf.
PRIMARY TAXPAYER The taxpayer who is listed first on the name line caption of a joint return, regardless of whether that taxpayer is male or female.
PRIMARY TAXPAYER IDENTIFICATION NUMBER (P-TIN) The TIN associated with the taxpayer who is listed first on the name line of the caption.
PRIOR YEAR RETURN A return for a tax period prior to the current tax year.
PROCESSABLE RETURN A return which meets all the requirements for ISRP input.
RECEIVED DATE Date a return was received by the IRS. If the date is unknown and a Received Date is required, there is a prescribed formula for determining the date to edit as the Received Date. (Required on Amended, Fiscal Year, Short Year, Prior Year, and Delinquent Returns.)
REMIT RETURN A tax return filed with a payment attached.
REMITTANCE A check, money order, or cash sent in with a return.
REMITTANCE PROCESSING SYSTEM (RPS) A computer controlled system through which payments and documents may be processed at a single multi-functional work station.
RETURN A legal document used by the taxpayer to report income, deductions, and tax liability.
RETURN DUE DATE The date in which the return is due to the Internal Revenue Service.
SECONDARY TAXPAYER The taxpayer who is listed second on the name line caption of a joint return, regardless of whether that taxpayer is male or female.
SECONDARY TAXPAYER IDENTIFICATION NUMBER (S-TIN) The TIN associated with the taxpayer whose name appears second on a joint return.
SELF-EMPLOYMENT TAX Social Security tax levied on self-employment income. This tax is computed on Schedule SE.
SIGNIFICANT ENTRY Any positive or negative number or dollar amount other than zero.
SOCIAL SECURITY NUMBER (SSN) A nine-digit number identifying the account of an individual on the Individual Master File.
TAX EXAMINER (TE) STAMP A rubber stamp containing a unique identifying number of the Code & Edit tax examiner working the return.
TAX PERIOD The time covered by a particular return represented by the year and month in which the period ends. For example, "1612" stands for the tax year ending December 31, 2016.
TAXPAYER ADVOCATE SERVICE (TAS) An independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe than an IRS system or procedure is not working as it should.
TAXPAYER IDENTIFICATION NUMBER (TIN) A nine-digit number which identifies the account of an individual or business taxpayer. The TIN may be a Social Security Number (SSN), an Individual Taxpayer Identification Number (ITIN), Adoption Taxpayer Identification Number (ATIN) or an Employer Identification (EIN).
TRANSACTION CODE (TC) A three-digit numeric code defining the precise nature of an action posted to the Master File.
TRANSCRIPTION The process of transferring information from documents to a computer-readable form. Also called data conversion, input, and entry.
UNCOMPUTED RETURN A tax return filed by a taxpayer who chooses to have the IRS compute the tax or refund due.
UNPOSTABLES Data which cannot be entered successfully to an account at the Martinsburg Computing Center (MCC) and is returned to the Campus for corrective action.
UNPROCESSABLE DOCUMENT A document which cannot be perfected for the ADP system, usually because of incomplete information.
ACRONYM DEFINITION
ACA Affordable Care Act
ADM Administrator
ADP Automatic Data Processing
AGI Adjusted Gross Income
AIL Additional Information Line
AKA Also Known As
AP Approved Paragraph
APO Army Post Office
AUSPC Austin Submission Processing Campus
AWS Alternative Work Schedule
BMF Business Master File
BOB Block Out of Balance
CAF Centralized Authorization File
CAS Correspondence Action Sheet
CCC Computer Condition Code
COMM Commissioner
CONS Conservator
CP Computer Paragraph
CPA Certified Public Accountant
CSPC Cincinnati Submission Processing Campus
CY Calendar Year
DECD Deceased
DLN Document Locator Number
DOD
  • Date of Death

  • Department of Defense

DPO Diplomatic Post Office
EGA Ethics in Government Act
EIN Employer Identification Number
ELF Electronic Filing
ERS Error Resolution System
ES Estimated Tax
EXEC Executor
FICA Federal Insurance Contribution Act
FPO Fleet Post Office
FS Filing Status
FSPC Fresno Submission Processing Campus
FRP Frivolous Return Program
FTD Federal Tax Deposit
FTF Failure to File
FTP Failure to Pay
FY Fiscal Year
GDN Guardian
IDRS Integrated Data Retrieval System
IDT Identity Theft
IMF Individual Master File
IRC Internal Revenue Code
IRM Internal Revenue Manual
IRP Information Returns Processing
IRS Internal Revenue Service
IRSN Internal Revenue Service Number
ISRP Integrated Submission and Remittance Processing System
ITIN Individual Taxpayer Identification Number
IVO Integrity and Verification Operation
KCSPC Kansas City Submission Processing Campus
KITA Killed in Terrorist Action
MCC Martinsburg Computing Center
MeF Modernized e-File
MFS
  • Married Filing Separately

  • Multiple Filing Status

MFT Master File Tax
NAICS North American Industry Classification System
NCOA National Change of Address
NMI No Middle Initial
NO National Office
NR No Record
NRA Non-Resident Alien
OSPC Ogden Submission Processing Campus
PAO Process As Original
PCD Program Completion Date
PDS Private Delivery Service
PER REP Personal Representative
POA Power of Attorney
POD Post of Duty
P-TIN Primary Taxpayer Identification Number
PY Prior Year
RICS Return Integrity and Correspondence Services
RPC Returns Processing Code
RPS Remittance Processing System
SERP Servicewide Electronic Research Program
SPC
  • Special Processing Code

  • Submission Processing Center

SSA Social Security Administration
SSI Supplemental Security Income
SSN Social Security Number
S-TIN Secondary Taxpayer Identification Number
TAS Taxpayer Advocate Service
TC Transaction Code
TE Tax Examiner
TIN Taxpayer Identification Number
TP Taxpayer
TR Trustee
TY Tax Year
USPS United States Postal Service
VA Veterans Administration
VITA Volunteer Income Tax Assistance
W/H Withholding