3.11.212. Applications for Extension of Time to File

(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

Note: Form 2350 is processed at the 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 or Form 709-NA 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 Records of Disclosure

(5) 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.

(6) 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.

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

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

• IRC 6201(a)

• IRC 6213(b)

• IRC 6402(a)

• IRC 6511

• IRC 6081

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

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

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

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

(3) 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.

(4) 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).

(1) Glossary and Acronym tables.

(1) 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.

(2) 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.

(1) 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.

(1) 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.

(2) 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).

(3) 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.

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

• The issue can be resolved within 24 hours.

• The IRS takes steps within 24 hours to resolve the taxpayer’s issue.

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

(6) 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.

(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. 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.

(2) 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.

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

(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, process the extension request in the receiving center.

(2) Transship Form 2350 to 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 6 months. Transship these requests to AUSPC.

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

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

• 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

(6) Transship Form 8892, to KCSPC.

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

(8) 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.

(9) These instructions are condensed in the following table:

(10) 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.

(1) 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:

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 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.

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

(1) 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.

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

(3) 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).

(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 3.11.212.13 and IRM 3.11.212.14.

(5) Extension requests for Form 2290 must be forwarded to OSPC.

(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 AUSPC. Only AUSPC 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 October 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 3.11.212.9.6.2.

(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 and Edit can dummy a Form 4868 extension form.

1. Input the extension information as a Transaction Code (TC) 460 into IDRS (Integrated Data Retrieval System). Hold and destroy Form 4868 five (5) business days after inputting TC 460; 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.

(8) 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).

(9) 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.

(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.

(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 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.

(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.

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

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

(3) 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.

(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, 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.

(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.

(1) 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.

(1) CC INOLE definer S (INOLES) with the taxpayer's EIN, 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) 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.

(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 can be used to display information from a specific tax period.

3. See IRM 2.3.59, Command Codes BMFOL and BMFOR.

(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 can be used to display information from a specific tax period.

3. See IRM 2.3.51, Command Code IMFOL.

(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 will change the name control, or transactions such as TC 053, that will change the tax year’s ending month.

3. See IRM 2.3.15, Command Code ENMOD.

(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.

(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 can be used to request more information or to notify the taxpayer of the correct extended due date, the correct extension form to use, or the disapproval of an extension application.

2. Letter 0296C, Extension of Time to File (IMF/BMF) Incomplete for Processing: This letter is used to request more information for both IMF and BMF extensions.

3. Letter 0297C, Extension of Time to File and/or Pay (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, can 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 that the extension request is approved, always check the first box on Form 6513.

2. When notifying the taxpayer that 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 using Form 6513, 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, 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.

(1) 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.

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

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

(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 3.11.212.2.5.

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

(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 campus name and received date on the copy before returning 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.

(1) 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.

(2) 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.

(3) 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.

(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.

(1) 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).

(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.

(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 must always be calendar year (no editing necessary).

(4) 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.

(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 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.

1. 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, 2024, use the numeric designation for August (2408). If the ending date is October 28, 2024, use the numeric designation for October (2410).

2. If the tax period is for more than 12 months or 53 weeks, follow procedures in (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.

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 be determined, use the month prior to the month of the received date.

Exception: Extensions for Form 1042, Form 706-GS (D) and Form 706-GS (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:

(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 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 can’t be determined through IDRS research, correspond with the taxpayer. See IRM 3.11.212.3.1.

(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.

(1) 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.

(2) 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.

(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. See IRM 3.11.212.5.

(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) 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:

1. Earliest legible USPS 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.

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

(2) Partnership returns and extension requests are due 2¹⁄₂ months after the tax period ends.

(3) Form 1120 series returns for C Corporations (other than Form 1120-C and Corporations that end the tax year on June 30) are due 3¹⁄₂ 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 2¹⁄₂ months after the tax period ends and receive a 7-month extension.

(4) Form 1041 (other than bankruptcy estate) extension requests receive a 5¹⁄₂-month extension.

(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 6-month extension of time to file.

2. Return Code 5 will generate an automatic 6-month extension.

(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 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 can be filed using an SSN if the taxpayer is requesting an extension for Form 706-GS (D) and the distributee is an individual. See IRM 3.11.212.8.4 (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 bankruptcy estate) and Form 1120C Corporations with tax periods ending in June.

1. Form 1041 (other than bankruptcy estate) automatic extensions are for 5¹⁄₂ 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 indicates the type of return being extended by entering the 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 and Edit to determine which MFT to edit. See IRM 3.11.212.8.4.2.

(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 3.11.212.8.3.1 and IRM 3.11.212.8.3.3.

(11) 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:

(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.

(13) 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.

(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 onForm 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.

(16) 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:

1. If the application is for an extension of any combination of these types of returns - Form 1120, Form 1120-C, Form 1120-L, and Form 1120-PC - see IRM 3.11.212.8.3.4.

2. If the extension application is for any other type of return covered by Form 7004, but not listed above in (a), return it to the entity or taxpayer with Form 6513. If the request is timely filed, check the seventh box that talks about a blanket request. If the request is not timely filed, check the third box.

(17) 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.

(1) 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.

(2) 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.

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

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

(5) This table includes examples of timeliness determination:

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

(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 March 1, 2024 and ending August 31, 2024. The Final return box on line 5b is checked. Extension request received date is 05/04/2025. Although this would be late for tax period 202408, in this case the extension request is considered timely filed because the due date of the full year return would be 05/15/2025.

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 all of the following are present:

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

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

3. 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 a similar statement.

(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.

(10) 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.

1. Form 7004 must be received/postmarked by the 15th day of the 6th month after the end of the tax year, adjusted for weekends and holidays (06/16/2025 for calendar year taxpayers, because 06/15/2025 is a Sunday).

2. Leave the original received date on the extension.

(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 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.

(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.

(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 3.11.212.8.3.1.

• Extensions for NMF Form 8612, Form 8613, Form 8725, Form 8831, Form 8876, Form 8924, and Form 8928. See IRM 3.11.212.8.3.2.

• 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 3.11.212.8.3.3 and IRM 3.11.212.8.4.

• Extensions for consolidated returns. See IRM 3.11.212.8.3.4.

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

3.11.212.8.3.3 (01-01-2019)

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 (3¹⁄₂-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 3.11.212.8.2.1.

(4) Edit a Return Code in the margin to the right of Line 1 boxes 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 3.11.212.8.4.

(1) Underline the Name Control. See IRM 3.11.212.8.4.1.

(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 Control for assignment of an EIN.

   Note: If there is no EIN and there is a Form SS-4 attached, detach and route 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 Form 7004 what type of form the extension is for, do not convert to Form 4868. Follow instructions in IRM 3.11.212.8.1 (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 (3) below.

(3) 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.

Example: Taxpayer identification number is 000-00-1234, 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 3.11.212.7.2.

1. It's not necessary to edit the tax period if it is for the current calendar year (202412).

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 3.11.212.8.4.3.

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

(6) Edit the MFT code. See IRM 3.11.212.8.4.2.

(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:

(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 3.11.212.8.6.

2. Edit CCC W for a short tax year when the taxpayer has checked one of the boxes on Part II line 5b. See IRM 3.11.212.8.4.3.

3. Only one CCC may be edited. If both CCC L and CCC W apply, 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 3.11.212.8.6.

(11) See Exhibit 3.11.212-2.

3.11.212.8.4.1 (01-01-2019)

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.

(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 can’t 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, 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.

3.11.212.8.4.2 (01-01-2023)

Form 7004 MFT Editing

(1) Edit the two-digit MFT code in the upper left corner of Form 7004 for the type of return the taxpayer wants for 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 KCSPC.

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	Form 1065	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.

(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 your 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.

3.11.212.8.4.3 (01-01-2023)

Short Tax Year Form 7004

(1) Follow these instructions if the taxpayer has indicated a short tax year in Part II, 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 3.11.212.8.2.

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

(4) If the extension is for a Form 1120 series return, and is being filed due to becoming part of a consolidated group ("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.

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

(2) Edit the form as instructed in IRM 3.11.212.8.4.

(3) If the taxpayer requests an extended due date of more than 6 months (5¹⁄₂ 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 5¹⁄₂ or 6 months. See IRM 3.11.212.3.1.

(4) 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.

(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 3.11.212.3.1. The application will remain in the process flow.

(3) If the taxpayer is requesting an additional extension beyond the original 5¹⁄₂ or 6 -month period (submitting a second extension request), research using BMFOL for a posted TC 460:

(1) 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.

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

1. It is Code and Edit's responsibility to review the document and attachments to make the determination whether the extension is late-filed. It is extremely important Code and Edit review the entire extension and attachments to correctly determine whether the extension was filed timely or not. See IRM 3.11.212.9.3.

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 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.

(4) 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.

(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 can’t pay, refuse to pay, will pay later, or want 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 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.

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

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

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

(1) Use care when determining whether 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 editing a timely received date if needed). See IRM 3.11.212.5.

(3) 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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(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 will be considered timely filed.

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

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(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 202412 are timely if received by 06/15/2025 but the 15 is a weekend so the due date will be the 16 for 2025. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If the address is outside of the United States and Puerto Rico and the postmark date is on or before 06/16/2025, 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 before the postponed due date, process as timely filed. See Exhibit 3.11.212-5.

3. Rejected electronically filed extension request: If 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 3.11.212.9.6.2.

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

(1) Determine if the request is timely filed. See IRM 3.11.212.9.3.

(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. See Document 7071 for further information.

(3) 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.

1. If Form 4868 has an EIN and no SSN, see IRM 3.11.212.9.4.1.

2. If the SSN is missing, illegible or other than 9 numbers, see IRM 3.11.212.9.4.2.

3. If Form 4868 has no SSN, but has a notation an ITIN will be requested, see IRM 3.11.212.9.4.2.

(4) 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.

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

(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 061525.

3. All others, edit 041525 for calendar year 202412, or the due date for the fiscal or prior year.

Exception: If the extension is for a fiscal year, see IRM 3.11.212.9.4.3 (5). Use the 15th day of the month in the Timely Postmark Date column for the tax period as the extended due date.

(7) See Figure 3.11.212-7 showing Form 4868 edit lines:

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

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

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

(2) These Forms 4868 are processed to the NMF at KCSPC.

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

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

   Exception: If the taxpayer checked box 9 on Form 4868 or has written "1040-NR" 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’s 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 202412 extension must be postmarked by 04/15/2025.

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

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

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

(7) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(8) 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.

(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 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 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 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, but must include at least 1 day in the tax period filing.

(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 911), check to see if all information needed to complete Form 2350 is available. See IRM 3.11.212.10.2(9).

(5) 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.

(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 hyphens are the only valid characters.

3. See Document 7071.

(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 can’t 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.

(4) An EIN is not valid for Form 2350.

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

2. If an SSN can’t 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.

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

(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.

1. If Line 2 is blank or the "No" box is checked, the extension must be received or postmarked on or before 06/16/2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

2. If the Line 2 "Yes" box is checked, consider the extension to be timely filed if postmarked by 10/15/2025 or received on or before the end of the previous extension period ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

   Exception: If the extension is postmarked after 10/15/2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, but on or before 12/15/2025, research for a posted approved extension to 12/15/2025. If present, consider Form 2350 to be timely filed.

3. If no foreign country is shown on the document, envelope, or attachment, and there are no dates entered on lines 4a, 4b, or 4d (the taxpayer is using Form 2350 in place of Form 4868), consider the extension to be timely filed if received by 04/15/2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or postmarked by 04/15/2025.

(8) Review Line 1:

1. If the requested extension date is complete, legible, and is not later than October 15, 2025 for a calendar year return (or RDD plus 6 months if a fiscal year return), 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, 2025.

2. If the requested extension date on Line 1 is later than October 15, 2025 (or RDD plus 6 months for a fiscal year return) or the date is incomplete, missing, or illegible, see IRM 3.11.212.10.3.

(9) 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.

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 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 in (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 10/15/2025, the qualifying period indicates the taxpayer will meet bona fide residence or physical presence requirements in a foreign country. See IRM 3.11.212.10.3(3).

3. If the requested extension date is later than 10/15/2025, 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 in MMDDYYYY format.

   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 where it is missing. If missing and present on the envelope, enter the information onto the stub from the envelope. See Figure 3.11.212-8.

   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 part of the form, and route for processing. The bottom part of the form, Letter 0333C, or Form 6513 must 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.

(13) Disapproval Actions:

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

If denied because	Then
Not timely filed,	Edit the return due date or previously extended due date on the City/State/ZIP line. 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 Form 4868),	Edit the return due date on the City/State/ZIP line. Check the 4th box. Check the 5th box, and on the line enter, "No foreign country is indicated; therefore, the extension was due 04/15/2025."
Timely filed with no signature,	Convert to Form 4868. Process as approved. 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,	Convert to Form 4868. Process as approved. Check the 5th box, and on the line enter, "Converted to Form 4868 - due date extended to MM/DD/YYYY."

2. 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 where it is missing. If missing and present on the envelope, enter the information onto the stub from the envelope. See Figure 3.11.212-8.

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

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

4. Detach the bottom part, and send it to the taxpayer address shown.

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

(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 15, 2025, 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 time criterion for either Bona Fide Residence or Physical Presence in a foreign country.

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 time criterion for Bona Fide Residence in a foreign country.

   Example: Line 4b qualifying period begins September 15, 2024 and ends December 31, 2025. This period covers an entire tax year, January 1, 2025 through December 31, 2025; so, the taxpayer meets the Bona Fide Residence criterion.

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

   Example: Line 4b qualifying period begins November 10, 2024 and ends October 31, 2025. This is a period longer than 330 days; so, the taxpayer meets the Physical Presence criterion.

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

4. If the ends date on Line 4b is blank or illegible, but there is a date on Line 4d, assume the qualifying period ends date is the date on Line 4d.

5. If the ends date on Line 4b is blank or illegible, and there is no date present on Line 4d, assume the qualifying period ends date is December 31, 2025.

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. See IRM 3.11.212.10.2 (13).

(3) Extension Date: Use the following instructions to determine the extension date:

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 (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 ends date on Line 4b (Line 4d, if Line 4b ends date is blank). If both 4b ends date and 4d are blank, add 30 days to December 31, 2025.

   Example: Line 4b qualifying period ends October 10, 2025. Maximum extension date is November 9, 2025.

3. If the Line 3 "Yes" box is checked, calculate the maximum extension date by adding 90 days to the qualifying period ends date on Line 4b (Line 4d, if Line 4b ends date is blank). If both 4b ends date and 4d are blank, add 90 days to December 31, 2025.

(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 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.

(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:

(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 other 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.

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

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

2. Alphas and hyphens are the only valid characters.

3. See Document 7071.

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

(3) Form 8892 Tax Period is 2412 for Tax Year 2024. 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 3.11.212.11.1.

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 3.11.212.5.

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 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:

(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.

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

(2) These forms are:

• Form 3177

• Form 5466-B

(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).

(1) Specific editing instructions for Form 3177 follow:

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: 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 follow:

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.