Discretionary Extensions

Extension Longer Than 6 Months
Additional extension of time for taxpayers out of the country. In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers).

To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0045

You will not receive any notification from the Internal Revenue Service unless your request is denied.
https://www.irs.gov/pub/irs-pdf/p54.pdf

You will not receive any notification from the Internal Revenue Service unless your request is denied for being untimely.
http://www.unclefed.com/Tax-Help/extensions_Out%20of%20Country.html#expiration



3.11.212.5.6.2 (01-01-2015)
Extension Longer Than 6 Months

  1. Only the Austin Submission Processing Campus (AUSPC) can grant an extension longer than 6 months from return due date. This is a discretionary extension that is granted after approval by the Service; it is not automatic.
  2. Instructions to the taxpayer on IRS.gov and in Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, tell the taxpayers to make the request in a letter, however, taxpayers may submit the request in a letter, on an obsolete Form 2688, or as an attachment or notation on Form 4868 or Form 2350.
    1. The taxpayer must specifically ask for an additional extension longer than 6 months.
    2. The request must indicate that the reason is because the taxpayer is living and working abroad or stationed in the military out of the country.
  3. If all required information is present, approve the extension if the received date is on or before the expiration of the 6-month automatic extension (10/15/2014 plus the grace period).Reminder: review for a timely postmark on the envelope or stamped on the face of the document. If the postmark is on or before 10/15/2013, circle the received date and edit the timely postmark.Note: Edit the extended due date (no longer than 12/15/2014) on the request for ISRP input.
  4. If the request is NOT timely, return it to the taxpayer with Form 6513, and check the 2nd and 3rd boxes on the form.
  5. If there is no indication on either the request or an attachment that the taxpayer lives, works or serves in the military abroad, research to determine if an approved extension has already been processed (look for a posted TC 460 showing an extension date to 10/15/2014 or later).
    1. If an approved extension is posted, return the request to the taxpayer with Form 6513, and check the 2nd and 8th boxes on the form.
    2. If no approved extension transaction has posted, and this request has a timely postmark, process as a letter request for a six-month extension. See IRM 3.11.212.1.3.
    3. If no approved extension transaction has posted, and this request is NOT timely, return the request to the taxpayer with Form 6513, and check the 2nd and 3rd boxes on the form.
  6. These extension requests may be processed through ISRP.
    1. Must be batched under Program 45502.
    2. DLN File Location Code (FLC) must be 20.
    3. DLN Doc Code must be 77.
    4. Extended due date (no longer than 12/15/2014) must be edited on the request for ISRP input.
  7. Alternatively, these requests may be input through IDRS using CC REQ77.
    1. The maximum extended date allowed is 1215YYYY.
    2. “20” must be entered in the ULC (Universal Location Code) field on line 9 of FRM77.
    3. See IRM 2.4.19, Command Codes REQ77, FRM77, and FRM7A, for detailed input instructions.
  8. If the taxpayer indicates that the extension is necessary because he expects to meet the bona fide residence or physical presence requirements based on IRC 911,IRC 931, or IRC 933, the taxpayer is eligible to file Form 2350. Follow instructions in IRM 3.11.212.6.


Extension Longer Than 6 Months

The Treasury Department and the IRS have also determined that due to the discretionary nature of any additional extension for taxpayers who are abroad, requiring a letter explaining the need for the extension is the most appropriate procedure. There is no additional administrative burden from this decision as in both situations the taxpayer must file a document containing substantially the same information and the IRS must process it. Thus, the comment is not adopted and the final regulations eliminate all references to the obsoleted Form 2688.

Individual taxpayers who are abroad seeking guidance on applying for an additional extension of time to file beyond six months should refer to IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

https://www.irs.gov/irb/2008-33_IRB/ar07.html

https://www.irs.gov/irb/2011-31_IRB/ar07.html



Extension longer than 5 or 6 months with From 7004 for From 1120S (but not Form 1065)

IRM 3.11.212.4.2(7)
Final short period Form 1120S (Form Code 25) – If the taxpayer files a short period extension for a final Form 1120S, consider the extension timely filed if it is received or postmarked on or before the due date of the full year return.

more details regarding From 1120S

some details regarding From 1065

 



IRM 3.11.212.1.18
(03-13-2003)
Acknowledgments

  1. If the taxpayer requests acknowledgment of receipt of an extension form, and there is a stamped, self-addressed envelope attached, indicating that 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 acknowledgement including the campus name and the received date and return it to the taxpayer.
  2. If the taxpayer requests notification of approval or denial of the extension, and normal procedures for the particular extension form do not require notification, send a copy of the approval or denial to the taxpayer.