Corrections to the 2019 Instructions for Form 1040-SS


알림: 역사 콘텐츠

본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

On page SS-4, under the heading Automatic 60-day extension, the Internal Revenue Code (Code) section cited at the end of the first sentence is incorrect.  The end of the sentence states, “required by the IRS under section 7805(a)(1).”  The correct Code section is 7508(a)(1). 

References to new Form 1040-SR for 2019, where applicable, were inadvertently omitted from the 2019 Instructions for Form 1040-SS.  As the 2019 Form 1040-SS can be attached to the new Form 1040-SR, generally, references to Form 1040 should be treated as applying to Form 1040 and Form 1040-SR.