On Monday, May 3, 2021 at 8:29:59 PM UTC-4, Adam H. Kerman wrote:
> ira smilovitz <ira.sm...@gmail.com
> >On Monday, May 3, 2021 at 5:34:49 PM UTC-4, Adam H. Kerman wrote:
> >>I requested an extension to file a business tax return for 2019, the due
> >>date of which was extended till July 15 2020 due to COVID-19. I filed a
> >>six month extension till January 15, 2021, but this was rejected. I just
> >>received the rejection letter a couple of weeks ago.
> >>I never found guidance on the IRS Web site whether the six month
> >>extension was from the new filing date or the original filing date.
> >>Does anyone know what to cite on the off chance IRS pursues a late
> >>filing penalty?
> >>The return was filed after July 15, and long before the extension
> >>request was processed. [some material trimmed]
The information you were looking for can be found in IRS Notice 2020-23 and the underlying regulations. Specifically -
III B. Postponement of Due Dates with Respect to Certain Federal Tax
Returns and Federal Tax Payments
For an Affected Taxpayer with respect to Specified Filing and Payment
Obligations, the due date for filing Specified Forms and making Specified Payments is
automatically postponed to July 15, 2020.
This relief is automatic; Affected Taxpayers do not have to call the IRS or file any
extension forms, or send letters or other documents to receive this relief. ***However,
Affected Taxpayers who need additional time to file may choose to file the appropriate
extension form by July 15, 2020, to obtain an extension to file their return, but the
extension date may not go beyond the original statutory or regulatory extension date.*** [emphasis added]
For example, a Form 4868, Application for Automatic Extension of Time to File U.S.
Individual Income Tax Return, may be filed by July 15, 2020, to extend the time to file
an individual income tax return, but that extension will only be to October 15, 2020.
That extension will not extend the time to pay federal income tax beyond July 15, 2020.
> The return in question was extended till July 15. 990 with 8868
So an extension was filed before April 15 for three months to July 15. This leaves an additional 3-month, non-automatic extension as a possibility, not an additional 6 months. I'm not familiar with the underlying regs for exempt organization returns, but I would think the only question(s) remaining are: did the 8868 extension request you submitted effectively extended the filing deadline to October 15 or was it mooted by the universal extension of the April filing deadline; and was the actual return filed between July 15 and October 15.
> >Second, there is no 6-month extension from July 15 to January 15. The
> >"automatic" extensions granted on July 15 were only extended to the
> >regular extended due date (October).
> That's what IRS's position is, yes. I was wondering where I would find
> guidance that that's correct. I thought extensions were relative.
> Similarly, this year May 15 is Saturday. If I file for a six month
> extension, where is the guidance that it's not till November 17?
IR-2021-59, IR-2021-67, and IRS Notice 2021-21 provide the guidance for returns being filed in 2021.
> >Third, I'm assuming that since you didn't get a quick acceptance or
> >rejection, you paper filed your extension request. If so, did you mail
> >it by certified mail to prove timely filing?
> I had forgotten but when I was looking though receipts today, I found
> that I had sent it certified. However since January 15 was an invalid
> request date, it was simply denied.
Yes. Certified mail won't help with an invalid request.
Ira Smilovitz, EA