1040 - US ELF: Extensions subject to ELF mandate

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Are 1040 extensions subject to the e-filing mandate?

No, 1040 extensions are not subject to the e-filing mandate. The mandate applies to any return of income tax imposed by subtitle A of the Internal Revenue Code on individuals, estates, and trusts, such as Forms 1040, 1040A, 1040EZ, and 1041. Extensions are not a return. Extensions are applications for an extension of time to file the tax return.

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