instructions on filing form 7004

[danhenroid]

For the filing of my partnership tax return, I requested an extension with the filing of Form 7004.  I believe that TurboTax recommended the mailing address for my business in zip 63109 was to Ogden UT 84201.  The request was mailed March 9, 2020 in advance of the published date for returns.  The finalized return was completed and efiled April 24, 2020 which included a copy of my completed form 7004.  The IRS is saying that they did not receive my mailed Form 7004 for the extension and want to charge me $410 for a late filing.  THere were USPS delays at this time and even now. I did not retain a copy of my mail receipt due to the small amount.  Not told I might need proof of mailing the Form 2004.  DO you suggest that return receipt mailing be used with standard extension.

[Critter]

Their systems have not been updated for the new filing extension deadlines. Right back and explain that neither the return nor the extension are now due until July 15th so you are not late. Cite the IRS notice 2020-23 below:

https://www.irs.gov/newsroom/irs-extends-more-tax-deadlines-to-cover-individuals-trusts-estates-corp...

[AmeliesUncle]

@Critter   The COVID extension does not apply.  This is a Partnership return due on March 15th, which was before the COVID extensions (which start April 1st).

@danhenroid   Yes, if not filing it could result in a penalty, have proof of mailing.  Better yet, e-file before the due date (so no extension would be necessary) or use software that can e-file the extension (which gives you proof of the extension).

However, I'm puzzled at the $410 penalty.  It should be $820.  April 24th would incur 2 months of penalties, and assuming two Partners that would be $820 in penalties.  I wonder if the IRS is being generous and applying the COVID extension to the second month.

[Critter]

No matter what ... write and ask for forgiveness of the penalty ... if this is the first time you filed late they will usually waive the penalty. 

[Critter]

And in the future ... ALWAYS efile the form 7004 so there is no way it is late.