Corporate Extensions
From TaxAlmanac, A Free Online Resource for Tax Professionals
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From TaxAlmanac
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.