A Cdn partnership required to file 2016 1065 that keeps records in Canada, now due March 15, 2017 (third month), what citation can prove that 1.6081-5 - Extensions of time in the case of certain partnerships can be applied [I see where H. R. 3236 addresses this for corps but not for partnerships], as that Reg states THIRD MONTH, NOT FOURTH MONTH (old Reg doesn't reflect new filing date):
(a) An extension of time for filing returns of income and for paying any tax shown on the return is hereby granted to and including the fifteenth day of the sixth month following the close of the taxable year in the case of -
(1) Partnerships which are required under section 6072(a) to file returns on the fifteenth day of the fourth month following the close of the taxable year of the partnership, and which keep their records and books of account outside the United States
It would seem illogical that auto-extension for such partnership is disallowed on a technicality, but how does one prove that, with what citation?
auto extension for Cdn partnership
Moderator: Mark T Serbinski CA CPA