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.

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

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

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

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

Code and 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 for Extension of Time to File.

A list of forms covered in this manual is in Exhibit 3.11.212-1.

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

Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policy Statements.

The Director of the Submission Processing (SP) office is responsible for monitoring operational performance for the SP campus.

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

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

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

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

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

Program Effectiveness: Completed inventory is selected for quality review during real-time processing. This review is conducted according to the procedures in IRM 3.30.30, Embedded Quality for Submission Processing (EQSP) System.

Annual Review: This IRM is updated and published annually after review and concurrence by affected offices according to the clearance process established in IRM 1.11.9, Clearing and Approving Internal Management Documents (IMDs).

Glossary and Acronym tables.

SERP contains a lot of helpful links. Under SERP you will find the left side has links to many helpful items. Under Portals you can find your area, Submission Processing (SP) and then select what area you work in, IMF or BMF Code and Edit Research Portal. This will show you the newest Alerts and IPUs. To the right, you can click on the Advanced Search and do a search for specific IRM. On the Menu to the right side are links to Job Aids, IRMs, and Training Material.

There are a lot of training options available in SERP under Learning. Under N is the Intranet Navigation - Keyboard Shortcuts, Under R is Researching IRMs and IPUs, under S is SERP Navigation Training, and SERP Basic Training: SERP Search 101.

Submit IRM deviations in writing following instructions from IRM 1.11.2.2.3, When Procedures Deviate from the IRM, and elevate through proper channels for executive approval.

The Taxpayer Advocate Service is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate, that helps taxpayers and protects taxpayer rights. TAS offers free help to taxpayers when a tax problem is causing a financial difficulty, when they’ve tried and been unable to resolve their issue with the IRS, or when they believe an IRS system, process, or procedure just isn’t working as it should. TAS strives to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Taxpayer Services (TS) Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, Taxpayer Advocate Service, Taxpayer Advocate Case Procedures, Advocating With Operations Assistance Requests (OARs).

Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps can’t be taken to resolve the taxpayer's issue the same day. See IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

The definition of "same day resolution" is within 24 hours. The following two situations meet the definition of "same day resolution" :

When making a TAS referral, use Form 911, and forward to TAS following your local procedures.

For more information, see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, and IRM 3.1.7.4 , Exceptions to Taxpayer Advocate Service Criteria, for information on cases that TAS will no longer accept.

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. IRC 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.

In some cases, individual taxpayers who are abroad may receive an extension of more than 6 months. Only AUSPC can grant extensions beyond 6 months for individual taxpayers. See IRM 3.11.212.9.6.2.

OSPC can grant an extension longer than 6 months for business taxpayers. If received at another center, transship to OSPC.

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, process the extension request in the receiving center.

Transship Form 2350 to AUSPC. These extension requests are used to grant an extension beyond 6 months.

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 6 months. Transship these requests to AUSPC.

Follow instructions in IRM 3.11.212.9.4.1 for Form 4868 filed with an Employer Identification Number (EIN).

Transship all Form 7004 NMF extension requests to Kansas City Submission Processing Center (KCSPC).

Transship Form 8892, to KCSPC.

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

There is no extension form for taxpayers to use to request an extension for Form 2290, Heavy Highway Vehicle Use Tax Return, but taxpayers can 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 OSPC.

These instructions are condensed in the following table:

Do not 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.

If the extension form is a copy that has 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:

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

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

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

If the letter includes a request for gift tax only (Form 709 or Form 709-NA), transship to KCSPC.

If the letter request is for a Non Master File (NMF) form, forward to KCSPC NMF Accounting. See IRM 3.11.212.2.2(5).

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 3.11.212.13 and IRM 3.11.212.14.

Extension requests for Form 2290 must be forwarded to OSPC.

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 AUSPC. Only AUSPC can grant an extension longer than 6 months for individual taxpayers.

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 and Edit can dummy a Form 4868 extension form.

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

Tax preparation firms might submit a list of taxpayers with a cover letter instead of filing separate Form 4868. See IRM 3.11.212.9.8.

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.

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.

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.

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

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

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

If a Form 9465, Installment Agreement Request, or letter requesting an installment agreement is attached to an extension, route 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.

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

The AUSPC ITIN Unit will input Form W-7, and will notate "ITIN to be requested" on the extension and forward for processing.

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

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, ensure the extension is 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, and tax period, detach the tax return and process both documents.

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.

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

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

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

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

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

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

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

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

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

Form 6401, Request for Missing Information, can 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.

When the extension request is denied, Code and Edit must initiate manual correspondence to inform the taxpayer the extension was denied. There is no automatic notice generated to the taxpayer. See IRM 3.11.212.10.2 and IRM 3.11.212.3.1.

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

If the taxpayer correspondence is requesting an extension of time to file, see IRM 3.11.212.2.4.

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 3.11.212.2.5.

Other taxpayer correspondence is normally handled by Accounts Management.

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 campus name and received date on the copy before returning it to the taxpayer.

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

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

If a better address is not included in the correspondence returned to the IRS, research IDRS for a better address. See IRM 3.11.212.2.10.

Do not input address changes based on address changes on the extension. The taxpayer is instructed to file Form 8822. If the taxpayer has attached a Form 8822, detach and forward to the Entity function.

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.

The tax period is 4 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, 2025, edit Tax Period 2504).

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.

Determine the tax period from:

The tax period will 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 paragraphs (11) and (12) below.

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

Tax periods reported under the 52-53 week rule can end no more than 6 days before, and no more than 3 days after, the end of a month. When editing, use the last day of the month that is closest to the ending date.

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

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

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

The following examples are of the tax period format:

If the tax period is missing, illegible, invalid, or is longer than one year, assume the tax period to be the current calendar year if it makes the form timely.

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

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

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

Every extension form received by the IRS will be stamped with a date indicating when it was received. The envelope will be attached to all extensions. If more than one extension request was included in an envelope, the postmark date will be stamped on each additional extension. The timely received dates will no longer be circled out.

Use the received date along with the postmark date to determine if the extension request was timely filed. For postmark types and definitions, see IRM 3.10.72.2.4. This IRM reference lists all the different types of mail then you can click on the type you have for more information on their received dates.

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

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. See IRM 3.11.212.5.

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.

When 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:

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 beginning January 1, 2016 and after (Tax Period 201612 and subsequent).

Partnership returns and extension requests are due 2¹/₁ months after the tax period ends.

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 the tax period ends. 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 the tax period ends and receive a 7-month extension.

Form 1041 (other than bankruptcy estate) extension requests receive a 5¹/₁-month extension.

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

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

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

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

The taxpayer indicates the type of return being extended by entering the form code in the boxes on line 1 of the form.

Extension requests for Form 1120-C, Form Code 34, and Form 1120-F (Form Code 15) have different due dates and different processing instructions from other extensions for 1120 series returns. If one of these extensions is batched with other types of extensions, separate and re-batch. See IRM 3.11.212.8.3.1 and IRM 3.11.212.8.3.3.

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

If duplicate Forms 7004 are received (forms with the same EIN, name, form type, and tax period), 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.

Special procedures apply to corporations filing Form 1120, Form 1120-C, Form 1120-L, and Form 1120-PC. See IRM 3.11.212.8.3.4.

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

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

A separate Form 7004 must be filed for each return for which an extension of time to file is requested. If a list of businesses is attached to a single Form 7004, take the following actions:

If multiple Forms 7004 have been sent in together and are for different entities (Forms have different names and EINs), separate each Form 7004 for processing.

It is extremely important Code and Edit review the entire extension and attachments to correctly determine whether or not the extension was filed timely. See IRM 3.11.212.5.

Extensions can be erroneously denied when an 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 possible increases in reconsideration requests.

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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. See IRM 3.11.212.8.2.1.

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

This table includes examples of timeliness determination:

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

Figure 3.11.212-1

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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.

Consider extensions with a timely foreign postmark timely filed.

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.

A taxpayer who checks the line 4 box or indicates qualification under Treas. Reg. section 1.6081-5 is allowed an automatic extension of time to file a return and pay taxes. An extension form isn’t required for the automatic extension. A taxpayer may file Form 7004 to request more time to file the return if unable to file within this extended period.

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 IRS 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.

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.

Certain extension requests require specific processing instructions:

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

Underline the Name Control. See IRM 3.11.212.8.4.1.

Review for a valid EIN.

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

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 3.11.212.7.2.

Edit the received date if one is not present. See IRM 3.11.212.7.3.

Edit the MFT code. See IRM 3.11.212.8.4.2.

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:

When required, edit the CCC in the middle of the top margin of Form 7004.

It is not necessary to edit line 6, line 7, or line 8.

If the extension request is filed late, follow disapproval actions. See IRM 3.11.212.8.6.

See Exhibit 3.11.212-2.

Form 7004 will be approved if filed timely based on the return due date of the form being extended. See IRM 3.11.212.8.2.1.

Edit the form as instructed in IRM 3.11.212.8.4.

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 (other than bankruptcy estate)) from the original return due date, continue processing 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 3.11.212.3.1.

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

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

Correspond to notify the taxpayer the extension was denied and the reason for denial. See IRM 3.11.212.3.1. The application will remain in the process flow.

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:

Taxpayers needing an extension of time to file their individual income tax returns will submit a Form 4868. An approved Form 4868 generates an automatic 6-month extension of time to file.

Forms 4868 that are late-filed are to be forwarded to Code and Edit for processing.

Forms covered by this extension are Form 1040, Form 1040-NR, 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 KCSPC. See IRM 3.11.212.11.

Form 4868 is used to request an extension for an individual income tax return or a 1040-NR tax return. If the request has an EIN, see IRM 3.11.212.9.4.1.

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 can’t pay, refuse to pay, will pay later, or want to pay in installments are to be forwarded to Compliance Services.

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.

If duplicate Forms 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.

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

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

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 and Edit will make the determination of whether the extension was timely filed. See IRM 3.11.212.9.3.

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

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 editing a timely received date if needed). See IRM 3.11.212.5.

Form 4868 is timely if the received date is on or before the first day that is not a weekend or legal holiday on or after the due date. The due date is the 15th day of the 4th month after the tax period ends. For calendar year 202412, Form 4868 is timely if received by 04/15/2025. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If Box 8 or 9 is checked or if the taxpayer’s address is outside the United States and Puerto Rico, Form 4868 is timely if received by the 15th day of the 6th month after the tax period ends. For calendar year 202412, Form 4868 is timely if received by 06/16/2025, because 06/15/2025 falls on a weekend ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

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

This table includes examples of timeliness determination for tax period 202412:

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

Figure 3.11.212-6

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

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 3.11.212.9.6.2.

Extension requests for Form 1040-NR estates and trusts have special due date instructions. See IRM 3.11.212.9.7.

Determine if the request is timely filed. See IRM 3.11.212.9.3.

Taxpayer name: Underline the first four characters of the last name.

TIN: There must be a valid 9 digit SSN or ITIN unless this is an extension request is for a Form 1040-NR estate or trust. See IRM 3.11.212.9.7.

All extensions will have a received date stamp and the envelope attached. If more than one extension request was included in an envelope the postmark date will be stamped on each additional extension. We will not circle out timely received dates. See IRM 3.11.212.9.4.3.

Tax period: Edit only on fiscal year extensions in YYMM format. See IRM 3.11.212.9.4.3.

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

See Figure 3.11.212-7 showing Form 4868 edit lines:

Figure 3.11.212-7

This shows the location of edit lines on the Form 4868. In the blank space to the right under the title of the form is YYMM T.There is a text box at the top of the form with an arrow pointing to YYMM T that contains the text Edit Tax Period for FISCAL YEAR ONLY.T Name Control-UNDERLINE is shown on line 1.Return Due Date T is shown on the city/state/ZIP code line.There is a text box with an arrow pointing to Return Due Date T that contains the text, Edit on disapproved or more than 6-months only.T SSN is shown on line 2.Received Date MMDDYY is shown in the middle of the bottom margin.There is a text box with arrows to line 8 (check if taxpayer out of the country) and line 9 (Form 1040-NR filer with no wages subject to U.S. withholding), containing, If either box is checked, extension is due on 06/15/25.T ERS Action Code is shown in bottom left margin.

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This includes approval and denial procedures for Form 4868.

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

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

These Forms 4868 are processed to the NMF at KCSPC.

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

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 202412 extension must be postmarked by 04/15/2025.

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. Calendar year 202412 extension must be postmarked by 06/16/2025.

Process under program number 75700 using NMF MFT 20.

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Extension request listings with EINs for estates and trusts are processed at KCSPC. When transshipping from another campus to KCSPC, attach the cover letter and envelope. If the listings with the cover letter include both SSNs/ITINs for individuals and EINs for estates and trusts, make copies of the cover letter and envelope, and attach the copies to the listings when routing to KCSPC.

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:

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

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

If Form 4868, Form 2688, or a letter request is received stating the taxpayer expects to qualify for the foreign earned income exclusion (IRC 911), check to see if all information needed to complete Form 2350 is available. See IRM 3.11.212.10.2(9).

If Form 2555, Foreign Earned Income, is attached to Form 2350, attach a photocopy of the approved or denied Form 2350 to Form 2555, and forward Form 2555 to be processed according to instructions in IRM 3.21.3, International Returns and Documents Analysis - Individual Income Tax Returns.

Use the following instructions to process Form 2350 extension requests.

Taxpayer name: Underline the first four characters of the last name.

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

An EIN is not valid for Form 2350.

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.

Use normal perfection procedures for the tax period and received date as outlined in IRM 3.11.212.7.

Review the received date and postmark date for timeliness. If the request is not timely filed, no further review of the document is required. Follow disapproval actions in (13) below.

Review Line 1:

An original signature is required on Form 2350 if all other approval criteria are met and the taxpayer requests an extension longer than 10/15/2025.

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

Approval Actions:

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

Disapproval Actions:

Figure 3.11.212-8

This shows Form 2350 editing of the entity and return label sections.The following items are shown: Name: Pierre Poplar; address: 333 Rue de la Pine, 75001 Paris, France; and SSN: 000-00-1111. All have been entered by the taxpayer in the entity portion of the form.In the Last name box, Popl is underlined, indicating the Name Control.There is a text box containing, Approved Form 2350.On Line 1, I request an extension of time until, the taxpayer's entry of 06-15-2025 is circled out and 10152025 is edited above it to the right of the city/state/ZIP entry to indicate the approved extension date.A timely IRS received date, 03112025, is stamped on the form.Line 4a, Date you first arrived in the foreign country, taxpayer entry is 11-27-2023.Line 4c, Your foreign home address, taxpayer entry is 333 Rue de la Pine, 75001 Paris, France.Line 4d, Date you expect to return to the United States, taxpayer entry is 05-26-2025.There is a taxpayer signature on the Signature of taxpayer line.The first box in the Notice to Applicant section, We have approved your application, is checked.The taxpayer's name and street number and name have been entered in the Return Label portion at the bottom of the form by the taxpayer, and the city, country, and ZIP, 75001 Paris, France, are edited from the entity portion.

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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 15, 2025, review the qualifying period to determine the appropriate extension date.

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 time criterion for either Bona Fide Residence or Physical Presence in a foreign country.

Extension Date: Use the following instructions to determine the extension date:

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.

If the donor dies during the year the gift was made, the gift tax return extension is due April 15th 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.

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:

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

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

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

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

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

Underline the first four characters of the last name.

Use normal processing procedures for the received date. See IRM 3.11.212.7.3.

Form 8892 Tax Period is 2412 for Tax Year 2024. No editing is necessary.

Approval Criteria: The request for extension of time to file will be approved if the request is timely filed. See IRM 3.11.212.11.1.

Approval actions: Underline or edit the correct extended due date on the City/State/ZIP line. The extended due date is 10/15/25 unless the donor dies during the year the gift was made. In this case, the gift tax return extended due date is October 15 of the next succeeding year, or the due date of Form 706 (including extensions), whichever is earlier. Form 706 is due 9 months after the date of death:

Disapproval criteria: Form 8892 extension request will be disapproved if not timely filed.

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

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

These forms are:

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 for Form 3177 follow:

Specific editing instructions for Form 5466-B follow: