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Form 8800 (Rev. 9-99)

Page

General Instructions

Interest and Penalties

nonexempt charitable trusts, and trusts

treated as wholly owned by a grantor) must

Forms 1041, 1041-QFT, 1065-B, and 1066.

Section references are to the Internal

use a calendar tax year.

The following interest and penalties may be

Revenue Code unless otherwise noted.

assessed:

Signature

Purpose of Form

Interest. Interest is charged on any tax not

Form 8800 must be signed by one of the

paid by the regular due date of the return

Use Form 8800 to request an additional

following individuals:

from the due date until the tax is paid. It will

extension of time to file a return for:

● If this extension is for Form 1041 or

be charged even if the entity has been

● Trusts filing Form 1041, U.S. Income Tax

1041-QFT, a fiduciary or other person duly

granted an extension or has shown

Return for Estates and Trusts, or Form

authorized to file the trust return, but only if

reasonable cause for not paying on time.

1041-QFT, U.S. Income Tax Return for

such other person is (a) an attorney who is a

Late payment penalty. Form 8800 does

Qualified Funeral Trusts.

member in good standing of the bar of the

not extend the time to pay any tax due.

● Partnerships filing Form 1065, U.S.

highest court of a state, possession, territory,

Generally, a penalty of

⁄

of 1% of any tax

Partnership Return of Income, or Form

commonwealth, or the District of Columbia,

not paid by the due date is charged for each

1065-B, U.S. Return of Income for Electing

(b) a certified public accountant duly qualified

month, or part of a month, that the tax

Large Partnerships.

to practice in a state, possession, territory,

remains unpaid. The penalty cannot exceed

● Real estate mortgage investment conduits

commonwealth, or the District of Columbia,

25% of the amount due. The penalty will not

filing Form 1066, U.S. Real Estate Mortgage

be charged if the entity can show reasonable

Investment Conduit (REMIC) Income Tax

before the Treasury Department, or (d) a duly

cause for not paying on time.

Return.

authorized agent holding a power of attorney

Late filing penalty. A penalty is charged if

Except in cases of undue hardship, do not

with respect to the filing of the trust return.

the return is filed after the due date (including

file Form 8800 unless Form 8736, Application

● If this extension is for Form 1065 or

extensions) unless the entity can show

for Automatic Extension of Time To File U.S.

1065-B, either a general partner or limited

reasonable cause for not filing on time. The

Return for a Partnership, REMIC, or for

liability company member authorized to file

penalty is 5% of the tax not paid by the

Certain Trusts, has already been filed and an

the partnership return or some other person

regular due date (even if an extension of time

additional extension is needed. Before an

authorized to file Form 8800, but only if such

to pay has been granted) for each month, or

additional extension of time to file will be

other person is a person specified in (a)

part of a month, that the return is late, up to

granted, you must show reasonable cause

through (c), above.

a maximum of 25% of the unpaid tax. If the

why you cannot file your return within the

● If this extension is for Form 1066 with a

return is more than 60 days late, the

3-month automatic extension period allowed

startup day for the REMIC after November 9,

minimum penalty is $100 or the balance of

when Form 8736 was filed.

1988, any person who would be authorized to

the tax due on the return, whichever is

sign the return of the entity in the absence of

When To File

smaller.

the REMIC election.

Forms 1065, 1065-B, and 1066. A penalty

File Form 8800 by the regular due date (or

● If this extension is for Form 1066 with a

may be assessed against the partnership (or

the extended due date if a previous extension

startup day for the REMIC before November

REMIC) if it is required to file a return, but (a)

was granted) of the return for which an

10, 1988, the form may be signed by a

fails to file it on time, including extensions, or

extension is requested. The regular due date

residual interest holder or, as provided in

(b) files a return that fails to show all the

is generally the 15th day of the 4th month

section 6903, by a fiduciary who is acting for

information required, unless the entity can

following the close of the entity’s tax year.

the REMIC and who has furnished adequate

show reasonable cause for not filing on time.

However, the regular due date for a

notice in the manner prescribed in

The penalty is $50 for each month or part of

partnership in which all partners are

Regulations section 301.6903-1(b). The term

a month (for a maximum of 5 months) the

nonresident aliens is the 15th day of the 6th

“fiduciary” means a guardian, trustee,

failure continues multiplied by the total

month following the close of the partnership’s

executor, or any person acting in any

number of partners (or residual interest

tax year.

fiduciary capacity for any person. However, if

holders) in the partnership (or REMIC) during

To avoid a possible late filing penalty in

the REMIC so elects, the form may be signed

any part of the partnership’s (or REMIC’s) tax

case your request for an extension is not

by any person who would be authorized to

year. See the instructions for Form 1065,

granted, you should file Form 8800 early

sign the return of the entity in the absence of

1065-B, or 1066 for more information.

enough to allow the IRS to consider your

the REMIC election.

application and reply before the return’s

Specific Instructions

regular or extended due date.

Paperwork Reduction Act Notice. We ask

Address

Where To File

for the information on this form to carry out

Include the suite, room, or other unit number

the Internal Revenue laws of the United

File Form 8800 with the Internal Revenue

after the street address. If the Post Office

States. You are required to give us the

Service Center where the entity will file its

does not deliver mail to the street address

information. We need it to ensure that you are

return. If the entity does not have a principal

and the entity has a P.O. box, show the box

complying with these laws and to allow us to

office or place of business in the

number instead of the street address.

figure and collect the right amount of tax.

United States, file Form 8800 with the Internal

If the mailing address has changed since

You are not required to provide the

Revenue Service Center, Philadelphia, PA

the entity filed its last return, use Form 8822,

information requested on a form that is

19255.

Change of Address, to notify the IRS of the

subject to the Paperwork Reduction Act

change. A new address shown on Form 8800

No Blanket Requests

unless the form displays a valid OMB control

will not update the entity’s record.

number. Books or records relating to a form

File a separate Form 8800 for each return for

or its instructions must be retained as long as

Line 1

which you are requesting an extension of

their contents may become material in the

time to file. This extension will apply only to

Check the box for the form filed by the entity

administration of any Internal Revenue law.

the specific return checked on line 1. It does

for which an extension is requested. A

Generally, tax returns and return information

not extend the time for filing any related

separate Form 8800 must be filed for each

are confidential, as required by section 6103.

returns. For example, an extension of time to

return. Check only one box.

The time needed to complete and file this

file Form 1065 will not apply to the income

form will vary depending on individual

Line 3b

tax returns of the partners of the partnership.

circumstances. The estimated average time is

Change in accounting period. Generally, a

Period of Extension

13 minutes.

partnership must conform its tax year to the

If you have comments concerning the

tax year of a majority of its partners, unless

We cannot grant an extension of more than 6

accuracy of this time estimate or suggestions

months. This 6-month period includes any

the partnership can establish a business

for making this form simpler, we would be

purpose for a different period or makes a

3-month extension obtained by filing Form

happy to hear from you. You can write to the

8736. Thus, if you previously filed Form 8736,

section 444 election. See Pub. 538,

Tax Forms Committee, Western Area

Accounting Periods and Methods, for details.

the maximum additional extension that may

Distribution Center, Rancho Cordova, CA

be requested is 3 months.

REMICs and trusts (other than trusts exempt

95743-0001. DO NOT send Form 8800 to this

under section 501(a), section 4947(a)(1)

address. Instead, see Where To File above.

Form 8800 (Rev. September 1999) - Application For Additional Extension Of Time To File U.s. Return For A Partnership, Remic, Or For Certain Trusts Page 2

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