1816.Extension of Time for Filing Annual Report of Earnings

1816.1Can you get an extension for filing your annual report of earnings?

We may grant an extension of time for filing your annual report of earnings if there is a valid reason. You (or someone acting on your behalf) must make a written request for an extension before your annual report is due.

1816.2What are examples of valid reasons for getting an extension?

A valid reason is a real need, problem, or situation that makes it impossible or difficult for you to file your annual report by the regular due date. A valid reason may be:

  1. Illness or disability;

  2. Absence or travel so far from home that you do not have and cannot readily obtain records needed to file your report;

  3. Inability to get evidence you need from another source;

  4. Inability of an accountant to compile the data needed for your report; or

  5. Any similar situation that has a direct bearing on your obligation to file your annual report.

1816.3What happens if you are granted an extension?

If we grant your request for an extension, we will set a new due date for your annual report. You will receive a written notice of the approved extended reporting date. If you need another extension, you must make your request before the due date of your new approved reporting date.

1816.4What is the maximum amount of time you can receive for an extension?

More than one extension may be granted in a taxable year. However, the total amount of time of all extensions granted for any one taxable year cannot be more than four months. This is so you avoid a penalty (see §1820) for late reporting when you know your annual report will be unavoidably late.