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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The Form 709 is also extended, if the taxpayer obtains an extension of time to file a calendar year individual income tax return (e.g., Form 1040) using Form 4868. This does not apply to Form 709-NA.
Use CC REQ77 to input a TC 462 to remove the extension from the incorrect account.
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