INSTRUCTIONS TO PRINTERS
FORM 2758, PAGE 2 of 2
MARGINS: TOP 13 mm (
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⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 203 mm (8") 279 mm (11")
PERFORATE: (NONE)
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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 2758 (Rev. 10-2004)
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General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Purpose of form. Use Form 2758 to request
an extension of time to file any of the returns
listed under line 1a, page 1.
When to file. File Form 2758 by the regular
due date (or the extended due date if a
previous extension was granted) of the return
for which an extension is needed. However,
to avoid a possible late filing penalty in case
your request for an extension is not granted,
you should file Form 2758 early enough to
allow the IRS to consider your application
and reply before the return’s regular or
extended due date.
Where to file. Generally, file the original and
one copy of this form with the Internal
Revenue Service Center serving the
taxpayer’s address.
However, file this form with the Internal
Revenue Service Center, Philadelphia, PA
19255, if you are requesting an extension for
Form 1042, 3520-A, 8804, or if you do not
have a principal office or place of business in
the United States.
No blanket requests. File a separate
Form 2758 for each return for which you are
requesting an extension of time to file. This
extension will apply only to the specific return
checked on line 1a. It does not extend the
time for filing any related returns. For
example, an extension of time for filing an
estate’s income tax return will not apply to
the individual income tax returns of the
beneficiaries.
Also, trustees and disqualified persons filing
Form 1120-ND to report section 4951 taxes
must each file separate applications.
Reasons for extension. The IRS will grant a
reasonable extension of time for filing a
return. You must file an application on time
and show reasonable cause why the return
cannot be filed by the due date. Generally,
we will consider the application based on
your efforts to fulfill the filing requirements,
rather than on the convenience of your tax
return preparer. However, if your tax return
preparer is not able to complete the return by
the due date for reasons beyond his or her
control or, in spite of reasonable efforts, you
are not able to get professional help in time
to file, the IRS will generally grant the
extension.
Caution: If an extension is granted and the
IRS later determines that the statements
made on this form are false and misleading,
the extension is null and void. You will be
subject to the late filing penalty explained
below.
Extension period. Generally, we will not
grant an extension of time for more than 90
days unless sufficient need for an extended
period is clearly shown. If you need an
additional extension of time, file a second
Form 2758 before the original extension
expires. The total extension may not be for
more than 6 months except for taxpayers
who are abroad.
Interest. Interest is charged on any tax not
paid by the regular due date of the return
from the due date until the tax is paid. It will
be charged even if you have been granted an
extension or have shown reasonable cause
for not paying on time.
Late payment penalty. Generally, a penalty
of
1
⁄2 of 1% of any tax not paid by the due
date is charged for each month or part of a
month that the tax remains unpaid. The
penalty cannot exceed 25% of the amount
due. The penalty will not be charged if you
can show reasonable cause for not paying on
time.
Late filing penalty. A penalty is charged if
the return is filed after the due date (including
extensions) unless you can show reasonable
cause for not filing on time. The penalty is
generally 5% of the tax not paid by the
regular due date (even if an extension of time
to pay has been granted) for each month or
part of a month that the return is late, up to a
maximum of 25% of the unpaid tax. For an
income tax return filed more than 60 days
late, the minimum penalty is $100 or the
balance of the tax due on the return,
whichever is smaller.
Different late filing penalties apply to
information returns. See the specific form
instructions for details.
Specific Instructions
Address. If your address is outside the
United States, or its possessions or
territories, enter the information on the line for
“City, town or post office, state, and ZIP
code” in the following order: city, province or
state, and the name of the country. Follow
the foreign country’s practice in placing the
postal code in the address. Do not abbreviate
the country’s name.
If your mailing address has changed since
you filed your last return, use Form 8822,
Change of Address, to notify the IRS of the
change. A new address shown on Form 2758
will not update your record.
Line 1a. Check only one box. You must file a
separate Form 2758 for each return for which
you are requesting an extension.
Line 1b. If the box on line 1b is checked and
your partnership’s books and records are
kept outside of the United States and Puerto
Rico, Form 8804 is due by the 15th day of
the 6th month from the end of the
partnership’s tax year. Otherwise, Form 8804
is due on the 15th day of the 4th month from
the end of the partnership’s tax year.
Line 4. Describe in detail the reasons causing
delay in your filing the return. We cannot
approve applications that give incomplete
reasons, such as “illness” or “practitioner too
busy,” without adequate explanations. If a
request for an extension is made only to gain
time, we will deny both the extension request
and the 10-day grace period. If you are
requesting an extension for filing your initial
return (i.e., you are adopting a tax year) state
“Adoption of Tax Year” on line 4; no further
explanation is required.
Line 5a. See the specific form and
instructions to estimate the amount of the
tentative tax, reduced by any nonrefundable
credits. If you expect this amount to be zero,
enter -0-.
Line 5c—Balance due. Form 2758 does not
extend the time to pay tax. To avoid interest
and penalties, send the full balance due with
Form 2758.
Caution: If you are requesting an extension of
time to file Form 1042, see the deposit rules
in the instructions for that form to determine
how payment must be made.
Signature. The person who signs this form
may be:
A distributee, or an authorized
representative of a distributee, filing Form
706-GS(D).
A trustee filing Form 706-GS(T) or 3520-A.
A principal officer of a corporate
organization filing Form 8612 or 8613.
A trustee or disqualified person filing Form
1120-ND for their own liability.
A fiduciary, trustee, executor, administrator,
or an officer representing the fiduciary or
trustee filing Form 1041 for an estate.
A withholding agent filing Form 1042.
A person filing Form 8725 or 8831.
A general partner or limited liability
company member of a partnership filing Form
8804.
An attorney or certified public accountant
qualified to practice before the IRS.
A person enrolled to practice before the
IRS.
A person holding a power of attorney.
Privacy Act and Paperwork Reduction Act
Notices. For the Privacy Act Notice regarding
extensions of forms which may be filed by
individuals, see the separate instructions for
those forms. We ask for the information on
this form to carry out the Internal Revenue
laws of the United States. You are required to
give us the information. We need it to ensure
that you are complying with these laws and
to allow us to figure and collect the right
amount of tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB control
number. Books or records relating to a form
or its instructions must be retained as long as
their contents may become material in the
administration of any Internal Revenue law.
Generally, tax returns and return information
are confidential, as required by section 6103.
The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time
is:
Recordkeeping 5 hr.
Learning about the law
or the form 12 min.
Preparing and
sending the form to the IRS 16 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler, we
would be happy to hear from you. You can
write to the Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.
NW, Washington, DC 20224. Do not send the
tax form to this address. Instead, see Where
to file above.
