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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

If the taxpayer obtains an extension of time to file a calendar year individual income tax return (e.g., Form 1040) using Form 4868, the time to file Form 709 is also extended.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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