The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1925-12-17
EXTEND TIME TO
FILE TAX RETURN
Delegates Authority t o
State C ELECTORS to
Grant Extensions.
MUST MAKE RETUk. =,

Statement has been issued by A. H
Wilkerson, at Milwaukee, internal Rev.
enue collector of revenue for the dis
trict of Wisconsin, announcing an or
der issued from Washington dele
eating authority to state collectors to
grant extensions of time for filing in-
come tax returns for certain reason,
which are explained as follows:
To expediate the granting of appli-
cations for extensions of time in which
to file income tax returns, Commits
sioner of Internal Revenue David II.
Blair has delegated to collectors of in
ternal revenue authority TO grant such
extensions. Heretofore, under the
revenue act of 1924, applications for
extensions have been addressed to the
commissioner.
Extensions are granted in cases of
absence, sickness or inability to OBJ
tain data to make correct return
with certain provisions. No extension
will be granted unless application is
made therefore on or before the date
prescribed by law for filing the re-
turn. The applicant must state speci-
fically the reason for such request,
which will be granted only if the ex-
PLANTATION is satisfactory to the coll
lector. Illness or absence of par
ticular officer of corporation or a
member of partnership does not con-
stitute, in itself, sufficient reason
for granting the corporation or part
nership such extension.
In no case will a particular exten-
sion be granted for more than 90
days. The usual time is from 80 to
60 days. Where taxpayer requests
an extension of more than 90 days, the
extension may be granted only for 90
days and the collector will advise the
taxpayer that if he is unable to file
the complete return prior to the eX-
piration of the 90-day period, a new
application should be made before that
period expires. In this way, extern
sions may be granted, in meritorio
cases, for a period of not to ex.
six months from the prescribed date
by law for filing the return. No ex-
tensions may be granted for more than
six months, except in the case of
American citizens residing or travel
ing abroad, nonresident alien indi-
viduals and foreign corporations hav-
ing no Office or place Of business with
in the United States.
In the case of corporations, no ex-
tensions of time usually may be grant,
ed, unless conditioned upon the filing
of tentative return and payment of
one-fourth the estimated tax, on or
before the date prescribed by law for
filing the return. However, if the APP
plication for the extension was made
on or before such date, but it was i'm
possible to grant the extension in am
pleftime to enable taxpayer to file a
pie time to enable taxpayers to file a
the date for filing such tentative re-
turn and paying one-fourth of the
estimated tax may be advanced in the
communication granting the extension
to permit the taxpayer to comply with.
this requirement.
individuals also are required to file
a tentative return and pay one-fourth
of the estimated tax, on or before
the date prescribed by law for fling
returns, whenever, in the opinion OF
the collector, it is possible for the
particular individual to do so. Where,
in the case of such individuals, the ap-
plication 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 tentative return,
on or before the due date the date for
filing and payment Of one-fourth the
estimated tax may be advanced, as is
done in the case for corporations.
In all cases of requests for an ex-
tension conditioned upon the fling
tentative return and PAYNE
one-fourth of the estimated tax sHoy-
thereon, such requirement 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 any, Of the tax
due. Such blanks may be obtained
from the Office of A. H. Wilkinson,
collector of internal revenue, Milwau-
kee, Wisconsin, and braach Offices.