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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 212. Applications for Extension of Time to File Tax Returns (Cont. 4)

3.12.212  Applications for Extension of Time to File Tax Returns (Cont. 4)

3.12.212.10 
Correction Procedures for Delinquent Accounts Error Registers

3.12.212.10.7 
Field F—Transaction Code (TC)

3.12.212.10.7.1  (01-01-2004)
Description Field F—Transaction Code (TC)

  1. The Transaction Code is a three digit code that identifies the action on the taxpayer's account.

    1. TC 460 indicates an extension.

    2. TC 120 shows a disclosure.

    3. TC 023 or 024 pertain to an election to lobby for legislation.

3.12.212.10.7.2  (01-01-2005)
Invalid Conditions Field F—Transaction Code (TC)

  1. The Transaction Codes must be valid per the list below.

    TC Code Master File Forms Explanation
    120 IMF/BMF 5466-B

    • MFT must be 00,

    • Tax Period must be 000000 or a valid Tax Period,

    • TIN Prefix of 0 may be present in Field O (valid with BMF SSN accounts).
    460 IMF/BMF/EPMF 3177, 5558, 8892 Extended Due Date must be present in Field H.
    023/024 BMF 5768

    • MFT must be 00.

    • Tax Period must be 000000.

3.12.212.10.7.3  (01-01-2004)
Correction Procedures Field F—Transaction Code (TC)

  1. Check for transcription or coding errors and make any necessary corrections.

  2. If the Transaction Code is truly invalid, determine the correct code per the input document and correct Field F accordingly.

  3. For Form 5768, the Transaction Code is determined by the following:

    1. If there is a date entered in line 1, Election, enter TC 024 in Field F.

    2. If there is a date entered in line 2, Revocation, enter TC 023 in Field F.

    3. If lines 1 and 2 are both blank or both are completed, correspond.

    4. If no reply, cancel the DLN and route to :

    Attn: Anita Sutherland
    1110 Commerce Street
    Stop 4920 DAL
    Dallas, TX 75242

3.12.212.10.8  (01-01-2003)
Field G—Received Date

  1. The following Section provides instruction on Field G (Received Date).

3.12.212.10.8.1  (01-01-2004)
Description Field G—Received Date

  1. The Received Date is the day the IRS received the document, or in the case of an internally generated document, should indicate the day the document was generated.

  2. The format for the Received Date is YYYYMMDD.

  3. A Received Date must be present for TC's 120, 023, and 024.

3.12.212.10.9  (01-01-2009)
Invalid Conditions Field G—Received Date

  1. The Received Date must be a valid date (month must be 01–12, day cannot be higher than number of days in that month).

  2. If present, the Received Date cannot be later than the Process Date.

  3. For TC 120 (Form 5466-B) and TC 023/024 (Form 5768), the Received Date must be present.

    Note:

    For TC 120, the Received Date is the Disclosure Date.

3.12.212.10.9.1  (01-01-2009)
Correction Procedures Field G—Received Date

  1. Check for transcription or coding errors and make any necessary corrections.

  2. TC 120 (Form 5466-B) and TC 023/024 (Form 5768)–if the Received Date is missing, enter a date that is one day before the Process Date on the error register.

  3. TC 460-if the Received Date is missing, illegible, or invalid, determine the proper date as shown in IRM 3.12.212.1.10.

3.12.212.10.10  (01-01-2005)
Field H—Extended Due Date

  1. The following section provides instruction on Field H (Extended Due Date).

3.12.212.10.10.1  (01-01-2007)
Description Field H—Extended Due Date

  1. The Extended Due Date will be used by Master File to start the late filing penalty. It is imperative that this date be correct for extensions as it is the essence of the extension.

  2. Only taxpayers living outside the United States may be granted an extension longer than 6 months. These requests will be processed by OSPC.

  3. In general, denied requests should be given a Extended Due Date equal to the Return Due Date.

3.12.212.10.10.2  (01-01-2007)
Due Date Charts for Field H—Extended Due Date

  1. BMF Due Date Charts are provided in Exhibit 3.12.212-18 through 3.12.212-26.

    Note:

    MFT 51 is always Tax Period XXXX12 and are due on XXXX/04/15. MFT 51 should be extended to XXXX/10/15.

3.12.212.10.10.3  (01-01-2004)
General Invalid Conditions Field H—Extended Due Date

  1. For TC 460, Field H must have an entry. For other transactions, Field H must be blank.

  2. The date must be a valid date in YYYYMMDD format.

3.12.212.10.10.3.1  (01-01-2009)
BMF Invalid Conditions Field H—Extended Due Date

  1. The Extended Due Date cannot be earlier than the Return Due Date (RDD).

  2. For MFT 51, the Extended Due Date may not be later than the RDD plus 6 months (the day in the Extended Due Date must be 15).

  3. For EPMF Form 5558, the Extended Due Date may not be later than the RDD plus 2 1/2 months (the day in the Extended Due Date must be 15).

3.12.212.10.10.4  (01-01-2009)
Correction Procedures Field H—Extended Due Date

  1. Field H is transcribed from the City/State/Zip line on Form 8892 (MFT 51) or from the City/State/Zip line, or line 1 or line 2 on Form 5558 (MFT 74). Check Field H and Field E (Tax Period) for transcription and coding errors and make any necessary corrections.

  2. If the day of the Extended Due Date is other than 15, change the day to 15.

  3. The correct Extended Due Date will depend on whether the extension was approved or denied. Review the extension form and attachments to see if Code and Edit approved or denied the application.

    1. If there is no indication from Code and Edit of an Extended Due Date or approval/denial, take appropriate steps to approve or deny the extension. The procedures in IRM 3.11.212 should be used to determine if the application meets approval criteria and for correspondence guidelines.

    2. Form 8892 - automatically approved if timely filed.

    3. Form 5558 extension for Form 5500 and 5500-EZ - approved if filed timely. Extensions are due the end of the seventh month after the plan year ending.

      Example:

      If plan year ending is 200812, extension is due 07/31/2009, with adjustment for weekends and holidays.

  4. Form 5558 MFT 76 - when making a determination of approval or denial, you must review the DLN blocking series.

    1. Timely filed Forms 5558 (approved) must be numbered with DLN blocking series 100-699.

    2. Late filed Forms 5558 (denied) must be numbered with DLN blocking series 800-899.

    3. If the DLN blocking series is incorrect, SSPND 610 for renumbering.

  5. If there is an entry in Field H for TC 023/024 or TC 120, blank the field.

3.12.212.10.11  (01-01-2007)
Field I-EO Group Code

  1. The EO Group Code may only be present on a Form 8868. Form 8868 will be processed to ERS. If a Form 8868 record is present on the error register, void the record for reinput as a new record through ISRP.

3.12.212.10.12  (01-01-2006)
Field J—Disclosure Codes (Nature of Disclosure, Agency, and Purpose Codes)

  1. The following Section provides instruction on Field J (Nature of Disclosure, Agency, and Purpose Codes).

3.12.212.10.12.1  (01-01-2009)
Description Field J—Disclosure Codes (Nature of Disclosure, Agency, and Purpose Codes)

  1. Disclosure Codes must be present on all Forms 5466-B and may not be present on any other forms. They can only be provided by the originator of the document.

3.12.212.10.13  (01-01-2005)
Invalid Conditions Field J—Disclosure Codes (Nature of Disclosure, Agency, and Purpose Codes)

  1. The Transaction Code (Field F) is 120 and Field J is other than numeric. All six digits must be present.

  2. Field J is present and Field F is not 120.

3.12.212.10.13.1  (01-01-2005)
Correction Procedures Field J—Disclosure Codes (Nature of Disclosure, Agency, and Purpose Codes)

  1. Check for transcription errors and make any necessary corrections.

  2. If the codes are still in error, reject with Action Code 3 and contact and/or return the document to the originator per local campus procedures for the correct codes.

3.12.212.10.14  (01-01-2005)
Field K—ADP Source Code (System of Records Code)

  1. The following Sections provide instruction on Field K–ADP Source Code (System of Records Code).

3.12.212.10.14.1  (01-01-2009)
Description Field K—ADP Source Code (System of Records Code)

  1. The ADP Source Code is a 3 digit numeric code that must be present on all Forms 5466-B. This code will be provided by the originator of the document.

  2. ADP Source Code may not be present on any other forms.

3.12.212.10.14.2  (01-01-2005)
Invalid Conditions Field K—ADP Source Code (System of Records Code)

  1. The Transaction Code (Field F) is 120 and Field K is other than numeric. All three digits must be present.

  2. Field K is present and Field F is not 120.

3.12.212.10.14.3  (01-01-2005)
Correction Procedures Field K—ADP Source Code (System of Records Code)

  1. Check for transcription errors and make any necessary corrections.

  2. If the codes are still in error, reject with Action Code 3 and contact and/or return the document to the originator for the correct codes.

3.12.212.10.15  (01-01-2005)
Field L—Lobby Year Code

  1. The following Sections provide instruction on Field L (Lobby Year Code).

3.12.212.10.15.1  (01-01-2005)
Description Field L—Lobby Year Code

  1. The Lobby Year Code is a 4 digit numeric code in YYYY format used only with Form 5768.

  2. This code is the year of the date on line 1 or line 2 of the form.

3.12.212.10.15.2  (01-01-2007)
Invalid Conditions Field L—Lobby Year Code

  1. For Form 5768, this field must be present.

  2. If present, this field is invalid if the year is earlier than 1986.

  3. For all other forms this field should be blank.

3.12.212.10.15.3  (01-01-2005)
Correction Procedures Field L—

  1. If working any document other than Form 5768, blank this field.

  2. For Form 5768, review the lines 1 and 2 for the correct year and enter it in Field L.

    1. If the year cannot be determined from the form, correspond with the taxpayer requesting the tax year ending for line 1 or line 2.

    2. When the taxpayer's response is received, change the entry in Field L to include the information from the taxpayer.

    3. If no reply, cancel the DLN and route to the Dallas Area Office (AO). "Note no reply to correspondence" . Use the following address:

      Attn: Anita Sutherland
      1110 Commerce Street
      Stop 4920 DAL
      Dallas, TX 75242

3.12.212.10.16  (01-01-2005)
Field M—Reject Code

  1. The following Section provide instruction on Field M (Reject Code).

3.12.212.10.16.1  (01-01-2005)
Description Field M—Reject Code

  1. Code "U" is the only valid Reject Code. It is used by Code and Edit to send the record to Rejects, usually for correspondence to be issued or further research.

  2. If U has been edited, enter Action Code 3 on the register to reject the record.

3.12.212.10.16.2  (01-01-2005)
Invalid Conditions Field M—Reject Code

  1. Field M is other than "U" or blank.

3.12.212.10.16.3  (01-01-2005)
Correction Procedures Field M—Reject Code

  1. If Reject Code "U" has been edited on the document, use Action Code 3 to reject the record.

  2. If Reject code "U" has not been edited on the document, delete the code in Field M that is causing the error.

3.12.212.10.17  (01-01-2005)
Field N—TIN Prefix

  1. The following Section provide instruction on Field N (TIN Prefix).

3.12.212.10.17.1  (01-01-2009)
Description Field N—TIN Prefix

  1. A TIN Prefix of "0" is used to indicate that a BMF TIN is an SSN as opposed to an ElN.

  2. A TIN Prefix can be used with Form 5466-B, or Form 8892.

3.12.212.10.17.2  (01-01-2009)
Invalid Conditions Field N—TIN Prefix

  1. This field is invalid if Field N is other than zero, the document is other than a Form 5466-B or Form 8892.

  2. If Field N is present, Field C (MFT) must be 00, 51 or 78.

3.12.212.10.17.3  (01-01-2005)
Correction Procedures Field N—TIN Prefix

  1. Check for transcription or coding errors and make any necessary corrections.

  2. If the document is for lMF entities, delete Field N.

  3. If unsure of the validity of the TIN Prefix, reject with Action Code 3 and contact and/or return the document to the originator for clarification.

Exhibit 3.12.212-1  (01-01-2009)
Form 7004 - Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns (2008 Revision).

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Exhibit 3.12.212-2  (01-01-2009)
Form 7004 — Application for Automatic 6-Month Extension of Time to File Certain Business Income Tax, Information, and Other Returns (12–2007 revision).

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Exhibit 3.12.212-3  (01-01-2009)
Form 4868 — Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

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Exhibit 3.12.212-4  (01-01-2008)
Form 2350 — Application for Extension of Time To File U.S. Income Tax Return

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Exhibit 3.12.212-5  (01-01-2008)
Form 8868–Application for Extension of Time To File an Exempt Organization Return

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Exhibit 3.12.212-6  (01-01-2009)
Form 5558-Application for Extension of Time To File Certain Employee Plan Returns for MFT 76 (Form 5330)

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Exhibit 3.12.212-7  (01-01-2009)
ERS Form 8892-Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax

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Exhibit 3.12.212-8  (01-01-2009)
Form 8892-Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax - Remaining 2008 records only

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Exhibit 3.12.212-9  (01-01-2009)
ERS Form 5768-Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation

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Exhibit 3.12.212-10  (01-01-2009)
Form 5768-Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation - Remaining 2008 records only

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Exhibit 3.12.212-11  (01-01-2009)
ERS Form 3177 — Notice of Action for Entry on Masterfile

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Exhibit 3.12.212-12  (01-01-2009)
ERS Form 5466–B — Multiple Record of Disclosure

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Exhibit 3.12.212-13  (01-01-2009)
Form 5466–B — Multiple Record of Disclosure - Remaining 2008 records only

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Exhibit 3.12.212-14  (01-01-2009)
Form 7004 Due Dates – MFT 78, MFT 77, MFT 05, MFT 06, MFT 07 and MFT 08 - Form Codes 01-07, 09-11 & 31

Tax Period Timely Postmark Date** ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date (6 month ext) Master File Generated Extended Date (5 month ext)
200808 12/15/08 ≡ ≡ ≡ ≡ ≡ 06/15/09  
200809 01/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/09 06/15/09
200810 02/17/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 08/15/09 07/15/09
200811 03/16/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 09/15/09 08/15/09
200812 04/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 10/15/09 09/15/09
200901 05/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 11/15/09 10/15/09
200902 06/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/09 11/15/09
200903 07/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/10 12/15/09
200904 08/17/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 02/15/10 01/15/10
200905 09/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/15/10 02/15/10
200906 10/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 04/15/10 03/15/10
200907 11/16/09 ≡ ≡ ≡ ≡ ≡ ≡ 05/15/10 04/15/10
200908 12/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/10 05/15/10
200909 01/15/10 ≡ ≡ ≡ ≡ 07/15/10 06/15/10

Extensions for MFT 78 and 77 are always calendar year.

If taxpayer quotes 26 CFR section 1.6081-5, or checks box on line 4 (line 3 on 2007 revision), or if the extension is for Form 1120-F, consider the request timely filed if postmarked by the 15th day of the 6th month after the end of the tax period (6/15/2009 for tax period 0812).

Exhibit 3.12.212-15  (01-01-2009)
Form 7004 Due Dates - MFT 12, MFT 02 and MFT 42 - Form Codes 08, 12 and 14- 27.

Tax Period Timely Postmark Date** ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Automatic Extended Due Date
200809 12/15/08 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/09
200810 01/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 07/15/09
200811 02/17/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 08/15/09
200812 03/16/09 ≡ ≡ ≡ ≡ 09/15/09
200901 04/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 10/15/09
200902 05/15/09 ≡ ≡ ≡ ≡ 11/15/09
200903 06/15/09 ≡ ≡ ≡ ≡ ≡ 12/15/09
200904 07/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/10
200905 08/17/09 ≡ ≡ ≡ ≡ ≡ ≡ 02/15/10
200906 09/15/09 ≡ ≡ ≡ ≡ 03/15/10
200907 10/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/10
200908 11/16/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 05/15/10
200909 12/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/10
200910 01/15/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/10

Extensions for MFT 12 are always calendar year.

If taxpayer quotes 26 CFR section 1.6081-5, or checks box on line 4 (line 3 on 2007 revision), consider the request timely filed if postmarked by the 15th day of the 6th month after the end of the tax period (6/15/2009 for tax period 0812).

Exhibit 3.12.212-16  (01-01-2009)
Form 7004 Due Dates - MFT 02 Form 1120-C - Form Code 34

Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Automatic Extended Due Date
200803 12/15/08 ≡ ≡ ≡ ≡ ≡ 06/15/09
200804 01/15/09 ≡ ≡ ≡ ≡ ≡ 07/15/09
200805 02/17/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 08/15/09
200806 03/16/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 09/15/09
200807 04/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 10/15/09
200808 05/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 11/15/09
200809 06/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 12/15/09
200810 07/15/09 ≡ ≡ ≡ ≡ ≡ 01/15/10
200811 08/17/09 ≡ ≡ ≡ ≡ ≡ 02/15/10
200812 09/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/15/10
200901 10/15/09 ≡ ≡ ≡ ≡ 04/15/10
200902 11/16/09 ≡ ≡ ≡ ≡ ≡ 05/15/10
200903 12/15/09 ≡ ≡ ≡ ≡ ≡ 06/15/10
200904 01/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 07/15/10

Exhibit 3.12.212-17  (01-01-2009)
Form 8868 Due Dates - Extensions for Form 990-T(sec 401(a) or 408(a) trust), Form 1041-A and Form 5227-MFT 34, 36 and 37

Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Timely Postmark Date Part II ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Generated Extended Due Date Part II*
200806 10/15/08 ≡ ≡ ≡ ≡ ≡ ≡ 01/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/09
200807 11/17/08 ≡ ≡ ≡ ≡ ≡ 02/17/09 ≡ ≡ ≡ ≡ ≡ 05/15/09
200808 12/15/08 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/16/09 ≡ ≡ ≡ ≡ ≡ 06/15/09
200809 01/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 04/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 07/15/09
200810 02/17/09 ≡ ≡ ≡ ≡ ≡ 05/15/09 ≡ ≡ ≡ ≡ 08/15/09
200811 03/16/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/09 ≡ ≡ ≡ ≡ 09/15/09
200812 04/15/09 ≡ ≡ ≡ ≡ 07/15/09 ≡ ≡ ≡ ≡ ≡ 10/15/09
200901 05/15/09 ≡ ≡ ≡ ≡ 08/17/09 ≡ ≡ ≡ ≡ ≡ ≡ 11/15/09
200902 06/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 09/15/09 ≡ ≡ ≡ ≡ 12/15/09
200903 07/15/09 ≡ ≡ ≡ ≡ 10/15/09 ≡ ≡ ≡ ≡ ≡ 01/15/10
200904 08/17/09 ≡ ≡ ≡ ≡ 11/16/09 ≡ ≡ ≡ ≡ 02/15/10
200905 09/15/09 ≡ ≡ ≡ ≡ ≡ 12/15/09 ≡ ≡ ≡ ≡ ≡ 03/15/10
200906 10/15/09 ≡ ≡ ≡ ≡ 01/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 04/15/10
200907 11/16/09 ≡ ≡ ≡ ≡ ≡ ≡ 02/17/10 ≡ ≡ ≡ ≡ ≡ ≡ 05/15/10
200908 12/15/09 ≡ ≡ ≡ ≡ ≡ 03/15/10 ≡ ≡ ≡ ≡ ≡ 06/15/10
200909 01/15/10 ≡ ≡ ≡ ≡ ≡ 04/15/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/10

Extensions for Form 1041-A and Form 5227 are always calendar year (200812).

Exhibit 3.12.212-18  (01-01-2009)
Due Dates – Form 8868 Extensions for Form 990, Form 990-EZ, Form 990-PF, Form 990-T (corporation), Form 990-T (trust other than above) and Form 4720- MFT 67, MFT 44, MFT 34 and MFT 50

Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Timely Postmark Date Part II ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Generated Extended Due Date Part II
200804 09/15/08 ≡ ≡ ≡ ≡ 12/15/08 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/16/09
200805 10/15/08 ≡ ≡ ≡ ≡ ≡ 01/15/09 ≡ ≡ ≡ ≡ ≡ 04/15/09
200806 11/17/08 ≡ ≡ ≡ ≡ 02/17/09 ≡ ≡ ≡ ≡ ≡ ≡ 05/15/09
200807 12/15/08 ≡ ≡ ≡ ≡ 03/16/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/09
200808 01/15/09 ≡ ≡ ≡ ≡ 04/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/09
200809 02/17/09 ≡ ≡ ≡ ≡ ≡ 05/15/09 ≡ ≡ ≡ ≡ 08/15/09
200810 03/16/09 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 09/15/09
200811 04/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 07/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 10/15/09
200812 05/15/09 ≡ ≡ ≡ ≡ 08/17/09 ≡ ≡ ≡ ≡ ≡ ≡ 11/15/09
200901 06/15/09 ≡ ≡ ≡ ≡ 09/15/09 ≡ ≡ ≡ ≡ 12/15/09
200902 07/15/09 ≡ ≡ ≡ ≡ ≡ ≡ 10/15/09 ≡ ≡ ≡ ≡ 01/15/10
200903 08/17/09 ≡ ≡ ≡ ≡ ≡ ≡ 11/16/09 ≡ ≡ ≡ ≡ ≡ 02/15/10
200804 09/15/09 ≡ ≡ ≡ ≡ 12/15/09 ≡ ≡ ≡ ≡ 03/15/10
200905 10/15/09 ≡ ≡ ≡ ≡ 01/15/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/10
200906 11/16/09 ≡ ≡ ≡ ≡ 02/17/10 ≡ ≡ ≡ ≡ ≡ ≡ 05/15/10
200907 12/15/09 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/15/10 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/10
200908 01/15/10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/10 ≡ ≡ ≡ ≡ ≡ 07/15/10

Approved extensions for Form 990-T (corporation) always receive the maximum 6 month extension of time to file.

Exhibit 3.12.212-19  (01-01-2008)
Due Dates - Form 5558 for MFT 76 (Form 5330)

Due dates for Form 5558 MFT 76 are based on the Code Section on line 2a.

Note:

If due date falls on Saturday, Sunday, or holiday, the due date is the next business day.

Due dates for Code Section 4980/4980F are computed from the last day of the second month after the reversion/amendment date on line 2c:

Month of reversion/amendment date Due Date
01 2-28/29 of the same year
02 3-31 of the same year
03 4-30 of the same year
04 5-31 of the same year
05 6-30 of the same year
06 7-31 of the same year
07 8-31 of the same year
08 9-30 of the same year
09 10-31 of the same year
10 11-30 of the same year
11 12-31 of the same year
12 1-31 of the following year

Code Section 4977 is always filed for a calendar year. The due date is 7/31/YYYY.

Due date for Code Sections 4972, 4973, 4975, 4976, 4978/A/B and 4979A is the last day of the 7th month after the end of the tax period:

Tax period month Due date
01 8-31 of the same year
02 9-30 of the same year
03 10-31 of the same year
04 11-30 of the same year
05 12-31 of the same year
06 1-31 of the following year
07 2-28/29 of the following year
08 3-31 of the following year
09 4-30 of the following year
10 5-31 of the following year
11 6-30 of the following year
12 7-31 of the following year

Due date for Code Sections 4971, 4971(f) and 4971(g)(2)/(3)/(4) is the later of the last day of the 7th month after the end of the employer's tax year or 8 1/2 months after the last day of the plan year:

Note:

There is no place on Form 5558 for the taxpayer to indicate the employer's tax year, so you will calculate the due date using the plan year end.

Plan year month Due Date
01 10-15 of the same year
02 11-15 of the same year
03 12-15 of the same year
04 1-15 of the following year
05 2-15 of the following year
06 3-15 of the following year
07 4-15 of the following year
08 5-15 of the following year
09 6-15 of the following year
10 7-15 of the following year
11 8-15 of the following year
12 9-15 of the following year

Due date for Code Section 4979 is the 15th month after the close of the plan year:

Plan Year Month Due Date
01 4-30 of the following year
02 5-31 of the following year
03 6-30 of the following year
04 7-31 of the following year
05 8-31 of the following year
06 9-30 of the following year
07 10-31 of the following year
08 11-30 of the following year
09 12-31 of the following year
10 1-31 of the year after the following year
11 2-28/29 of the year after the following year
12 3-31 of the year after the following year

Exhibit 3.12.212-20  (01-01-2008)
Error Code 026 Flowchart - Form 7004

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Exhibit 3.12.212-21  (01-01-2008)
Error Code 026 Flowchart - Form 8868

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Exhibit 3.12.212-22  (01-01-2009)
Form 5260-Quick Note

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