1040 - US ELF: Extensions subject to ELF mandate

Alerts and notices

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.