Efile extension AND mail extension with payment

[Abby Normal]

Just count me in the better safe than sorry crowd:

§ 1.6081-4 Automatic extension of time for filing individual income tax return.

(a) In general. An individual who is required to file an individual income tax return will be allowed an automatic 6-month extension of time to file the return after the date prescribed for filing the return if the individual files an application under this section in accordance with paragraph (b) of this section. In the case of an individual described in § 1.6081-5(a)(5) or (6), the automatic 6-month extension will run concurrently with the extension of time to file granted pursuant to § 1.6081-5.

(b) Requirements. To satisfy this paragraph (b), an individual must—

(1) Submit a complete application on Form 4868, “Application for Automatic Extension of Time To File U.S. Individual Income Tax Return,” or in any other manner prescribed by the Commissioner;

(2) File the application on or before the later of—

(i) The date prescribed for filing the return; or

(ii) The expiration of any extension of time to file granted pursuant to§ 1.6081-5;

(3) File the application with the Internal Revenue Service office designated in the application's instructions; and

(4) Show the full amount properly estimated as tax for the taxable year.

https://www.law.cornell.edu/cfr/text/26/1.6081-4

It's a stupid requirement and I hate it, but I'd rather pay a temp to enter liabilities based on prior year tax than zeroes.

[JohnH]

Xxx

[JohnH]

1 hour ago, Jack from Ohio said:

Too much thought on this issue!  Let's put our thinking toward something that will matter...

19 years in this business.  ZERO issues for zero balance extensions.  Between my clients and the firm, over 8,000 zero balance extensions.

The only extension problem arose when the IRS would not accept the green card as proof the extension was mailed and received timely.  We lost the battle for not having an electronic confirmation number.

You gave up too soon.  

Unless there are important facts you are not telling us, you had the facts and IRS Notice 97-26 on your side.  If there was any significant amount of money at stake, you still have work to do. 

[joanmcq]

I'm sending very few all zero extensions. My question had more to do with the amount being paid with the extension; if I don't know how much, if any, the client will pay, I'll put it at zero. Sent one in today, guy wants to pay something on his $4k bill and get it paid off in a few months. So I directed him to WebPay.  He's got until the 18th to get some bucks together and I know his butt is covered.