Form 8800 (Rev. September 2003) - 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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Form 8800 (Rev. 9-2003)
Page
General Instructions
Interest and Penalties
nonexempt charitable trusts, and trusts
treated as wholly owned by a grantor) must
Forms 1041, 1041-N, 1041-QFT, 1065-B,
Section references are to the Internal
use a calendar tax year.
and 1066. The following interest and
Revenue Code unless otherwise noted.
penalties may be 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, 1041-N,
be charged even if the entity has been
● Trusts filing Form 1041, U.S. Income Tax
or 1041-QFT, a fiduciary or other person duly
granted an extension or has shown
Return for Estates and Trusts, Form 1041-N,
authorized to file the trust return, but only if
reasonable cause for not paying on time.
U.S. Income Tax Return for Electing Alaska
such other person is (a) an attorney who is a
Late payment penalty. Form 8800 does
Native Settlement Trusts, or Form 1041-QFT,
member in good standing of the bar of the
not extend the time to pay any tax due.
U.S. Income Tax Return for Qualified Funeral
highest court of a state, possession, territory,
Generally, a penalty of
1
⁄
of 1% of any tax
Trusts.
2
commonwealth, or the District of Columbia,
not paid by the due date is charged for each
(b) a certified public accountant duly qualified
● Partnerships filing Form 1065, U.S. Return
month or part of a month that the tax remains
to practice in a state, possession, territory,
of Partnership Income, or Form 1065-B, U.S.
unpaid. The penalty cannot exceed 25% of
commonwealth, or the District of Columbia,
Return of Income for Electing Large
the amount due. The penalty will not be
(c) a person currently enrolled to practice
Partnerships.
charged if the entity can show reasonable
before the Treasury Department, or (d) a duly
● Real estate mortgage investment conduits
cause for not paying on time.
authorized agent holding a power of attorney
filing Form 1066, U.S. Real Estate Mortgage
with respect to the filing of the trust return.
Late filing penalty. A penalty is charged if
Investment Conduit (REMIC) Income Tax
the return is filed after the due date (including
● If this extension is for Form 1065 or
Return.
extensions) unless the entity can show
1065-B, either a general partner or limited
reasonable cause for not filing on time. The
Except in cases of undue hardship, do not
liability company member authorized to file
penalty is 5% of the tax not paid by the
file Form 8800 unless Form 8736, Application
the partnership return or some other person
regular due date (even if an extension of time
for Automatic Extension of Time To File U.S.
authorized to file Form 8800, but only if such
Return for a Partnership, REMIC, or for
to pay has been granted) for each month or
other person is a person specified in (a)
Certain Trusts, has already been filed and an
part of a month that the return is late, up to a
through (c), above.
additional extension is needed. Before an
maximum of 25% of the unpaid tax. If the
● If this extension is for Form 1066 with a
additional extension of time to file will be
return is more than 60 days late, the
startup day for the REMIC after November 9,
granted, you must show reasonable cause
minimum penalty is $100 or the balance of
1988, any person who would be authorized to
why you cannot file your return within the
the tax due on the return, whichever is
sign the return of the entity in the absence of
3-month automatic extension period allowed
smaller.
the REMIC election.
when Form 8736 was filed.
Forms 1065, 1065-B, and 1066. A penalty
● If this extension is for Form 1066 with a
may be assessed against the partnership (or
When To File
startup day for the REMIC before November
REMIC) if it is required to file a return, but (a)
10, 1988, the form may be signed by a
fails to file it on time, including extensions, or
File Form 8800 by the regular due date (or
residual interest holder or, as provided in
(b) files a return that fails to show all the
the extended due date if a previous extension
section 6903, by a fiduciary who is acting for
information required, unless the entity can
was granted) of the return for which an
the REMIC and who has furnished adequate
show reasonable cause for not filing on time.
extension is requested. The regular due date
notice in the manner prescribed in
The penalty is $50 for each month or part of
is generally the 15th day of the 4th month
Regulations section 301.6903-1(b). The term
a month (for a maximum of 5 months) the
following the close of the entity’s tax year.
“fiduciary” means a guardian, trustee,
failure continues multiplied by the total
The extended due date for partnerships that
executor, or any person acting in any
number of partners (or residual interest
keep their records and books of account
fiduciary capacity for any person. However, if
holders) in the partnership (or REMIC) during
outside the United States and Puerto Rico is
the REMIC so elects, the form may be signed
any part of the partnership’s (or REMIC’s) tax
the 15th day of the 6th month following the
by any person who would be authorized to
year. See the instructions for Form 1065,
close of the partnership’s tax year.
sign the return of the entity in the absence of
1065-B, or 1066 for more information.
To avoid a possible late filing penalty in
the REMIC election.
case your request for an extension is not
Specific Instructions
granted, you should file Form 8800 early
Paperwork Reduction Act Notice. We ask
enough to allow the IRS to consider your
for the information on this form to carry out
Address
application and reply before the return’s
the Internal Revenue laws of the United
regular or extended due date.
Include the suite, room, or other unit number
States. You are required to give us the
after the street address. If the Post Office
information. We need it to ensure that you are
Where To File
does not deliver mail to the street address
complying with these laws and to allow us to
and the entity has a P.O. box, show the box
figure and collect the right amount of tax.
File Form 8800 with the Internal Revenue
number instead of the street address.
Service Center where the entity will file its
You are not required to provide the
return.
If the mailing address has changed since
information requested on a form that is
the entity filed its last return, use Form 8822,
subject to the Paperwork Reduction Act
No Blanket Requests
Change of Address, to notify the IRS of the
unless the form displays a valid OMB control
change. A new address shown on Form 8800
number. Books or records relating to a form
File a separate Form 8800 for each return for
will not update the entity’s record.
or its instructions must be retained as long as
which you are requesting an extension of
their contents may become material in the
time to file. This extension will apply only to
Line 1
administration of any Internal Revenue law.
the specific return checked on line 1. It does
Check the box for the form filed by the entity
Generally, tax returns and return information
not extend the time for filing any related
for which an extension is requested. A
are confidential, as required by section 6103.
returns. For example, an extension of time to
separate Form 8800 must be filed for each
file Form 1065 will not apply to the income
The time needed to complete and file this
return. Check only one box.
tax returns of the partners of the partnership.
form will vary depending on individual
circumstances. The estimated average time is
Line 3b
Period of Extension
11 minutes.
Change in accounting period. Generally, a
We cannot grant an extension of more than 6
If you have comments concerning the
partnership must conform its tax year to the
months. This 6-month period includes any
accuracy of this time estimate or suggestions
tax year of a majority of its partners, unless
3-month extension obtained by filing Form
for making this form simpler, we would be
the partnership can establish a business
8736. Thus, if you previously filed Form 8736,
happy to hear from you. You can write to the
purpose for a different period or makes a
the maximum additional extension that may
Tax Products Coordinating Committee,
section 444 election. See Pub. 538,
be requested is 3 months.
Western Area Distribution Center, Rancho
Accounting Periods and Methods, for details.
Cordova, CA 95743-0001. Do not send Form
REMICs and trusts (other than trusts exempt
8800 to this address. Instead, see Where To
under section 501(a), section 4947(a)(1)
File above.
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