, 1925-12-23
WHEN EXTENSIONS WILL
BE GRANTED INCOME TAX

To expedite the granting OF ap-
plications for extension of time
in which to file income tax re-
turns, Commissioner of Internal
Revenue David H. Blair has dele
gated to collectors of Internal
Revenue Act of 1924, applications
for extensions have been addressed
to the Commissioner.
Extensions are granted in cases
of absence, sickness or inability to
obtain data to make a correct re-
turn, with certain provisions. No
extension will be granted unless
application is made therefore on
or before the date prescribed by
law for filing the return. The
applicant must state specifically the
reason for such request, which will
be granted only if the explanation
is satisfactory to the Collector. Ill
ness or absence of a particular Of
ficer of a corporation or a mem
Der of a partnership does not con-
stitute, in itself, a sufficient reason
for granting the corporation or par
tnership such extension.
In no case will a particular ex-
tension be granted for more than
90 days. The usual time is from
80 to 60 days. Where a taxpayer
requests an extension of more than
80 days, the extension may be
granted, only for 80 days and the
Collector will advise the taxpayer
that if he is unable to file the
zo..o xot,, nr;o- ~ fhn "
piration of the 90-day period, a
new application should be made
before hat period expires. In this
way, extensions may be granted,
in meritorious cases, for a period
of not tod exceed six months from
the prescribed date by law for fill
ing the return. No extensions may
months, except in the case of Amer
lean citizens residing OF travelling
abroad, non-residents alien indivi-
duals and foreign corporations hav-
ing no office or place of business
the United States.
In the ease of corporations, no
extension of time usually may be
granted and unless conditional up
on the filing of a tentative return
and payment of one-fourth the es-
timated tax, on or before the date
prescribed by law for filing the re-
turn. However, if the application
for the extension was made on or
before such date, but it was i'm
possible to grant the extension in
ample time to enable the taxpayer
to file a tentative return on or be-
fore due date, the date for filing
tentative return and paying n
fourth of the estimated tax may
be advanced in the communication
granting the extension to permit
the taxpayer to comply with re-
Individuals also are required to
file a tentative return and pay
on or before the date prescribed by
law for filing returns, whenever,
in the opinion of the Collector, it
is possible for the particular indi-
vidual to do so. Where, in the case
of such individuals the application
was made on or before the date
prescribed by law for filing the
return and where it is impossible
to grant such extension in time
to enable the taxpayer to file a
tentative return, on or before the
due date the date for filing and
payment of one-fourth the estimat
ed tax may be advanced. as is done
in the case of corporations.
In all cases of requests for an
extension conditioned Upon the fill
ing of a tentative return and pay
ment of one-fourth of the estimated
tax shown thereon. such require
ment must be met or the extension
is of no effect. The taxpayer need
only show on his tentative return,
filed on appropriate blanks. his
name and address and the estimated
amount, if my, of the tax due. Such
blanks may be obtained from the
office of Collector of Internal Rev
enue, Cheyenne, Wyoming, and
branch offices located at Rock
Springs, Rawlins, Casper, Thermop-
olic and Sheridan WunpninU