Corrections to the 2019 Instructions for Form 1040-SS

 

通知 :历史内容


这是一份档案或历史文件,可能无法反映当前的法律,政策或程>序。

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.