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6-Month Extension Period for Calendar Year C Corporations

The IRS revised the Instructions for Form 7004 allowing calendar year C corporations an automatic 6-month extension.

Previously §6081(b) granted a five-month extension for corporate returns. Section 6081(a) has been updated to allow a 6-month automatic extension. The extended due date will move to October 15 instead of the original September 15 due date.




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