1040 - US ELF: Extensions subject to ELF mandate

Show expandable text

New (tax) year, new help!

Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.

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 and 1041. Extensions are not a return. Extensions are applications for an extension of time to file the tax return.

Was this article helpful?

Thank you for the feedback!