Corporate Extensions

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In Treasury Decision 9163 (IRB 2004-52), the IRS eliminated the signature requirement on Form 7004, Application for Automatic Extension of Time to File Corporation Income Tax Return.

Noting there is no need for a signature requirement on the automatic extension and that the requirement was actually a barrier to electronic filing, the IRS amended Regulation Sec. 1.6081-3 to remove that requirement.

Effective date: Tax returns due after December 7, 2004.

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