Manual Transmittal
September 11, 2025
Purpose
(1) This transmits revised IRM 3.12.212, Error Resolution – Applications for Extension of Time to File Tax Returns.
Material Changes
(1) IRM 3.12.212 Updated tax year 2024 to 2025 and due dates from 2025 to 2026 throughout the IRM.
(2) IRM 3.12.212.2(1) Added Non Master File Extensions to the list of general information in the subsection.
(3) IRM 3.12.212.3.1(1) Added Form 708, Master File Tax (MFT) Code 51, to the Tax Class 5 information.
(4) IRM 3.12.212.3.14 Removed an incorrect characteristic to identify Scanned Paper Returns.
(5) IRM 3.12.212.4 Removed current date minus 10 days from the priority listing as unnecessary.
(6) IRM 3.12.212.5(6) Added Forms 1041-N and 1041-QFT to have return code edited. IPU 25U0112 issued 01-27-2025.
(7) IRM 3.12.212.5(7) Added Form 708, MFT 51, to the Tax Class 5 information.
(8) IRM 3.12.212.5.1 Added Forms 1041-N and Form 1041-QFT to the 01RTC line. IPU 25U0112 issued 01-27-2025.
(9) IRM 3.12.212.5.5(3)b Added correction procedures for MFT 51.
(10) IRM 3.12.212.5.6.1 Changed wording to accommodate electronic early filed extensions. IPU 25U0456 issued 04-18-2025.
(11) IRM 3.12.212.5.7(3) Added MFT 51 to invalid conditions for Tax Class 5.
(12) IRM 3.12.212.5.7.1(4) Added Form Code 37, Form 708, and MFT 51 to the form code table.
(13) IRM 3.12.212.5.7.1(4) Added Form 1041-N and Form 1041-QFT to the note to edit return code. IPU 25U0112 issued 01-27-2025.
(14) IRM 3.12.212.5.12(3) Added Forms 1041-N and 1041-QFT. IPU 25U0112 issued 01-27-2025.
(15) IRM 3.12.212.5.12.2 Added Forms 1041-N and 1041-QFT. IPU 25U0112 issued 01-27-2025.
(16) IRM 3.12.212.6.11.1 Added Forms 1041-N and 1041-QFT. IPU 25U0112 issued 01-27-2025.
(17) IRM 3.12.212.6.11.2 Added Forms 1041-N and 1041-QFT. IPU 25U0112 issued 01-27-2025.
(18) IRM 3.12.212.8.5.2(3) Corrected tax period to 202412, and deleted note regarding the line for tax period on Form 8892. IPU 25U3399 issued 06-11-2025.
(19) IRM 3.12.212.8.7.2 Deleted note regarding the line for tax period on Form 8892. IPU 25U3399 issued 06-11-2025.
(20) IRM 3.12.212.9.1.2(2) Revised the Austin address to route Forms W-7 submitted with extension requests.
(21) IRM 3.12.212.10.1.3(7) Revised the Austin address to route Forms W-7 submitted with extension requests.
(22) IRM 3.12.212.10.5(3) b Changed wording to accommodate electronic early filed extensions. IPU 25U0456 issued 04-18-2025.
(23) Exhibit 3.12.212-8 Added tax periods for early filed current processing. IPU 25U0456 issued 04-18-2025.
(24) Exhibit 3.12.212-9 Added tax period for early filed current processing. IPU 25U0456 issued 04-18-2025.
(25) Exhibit 3.12.212-10 Added tax periods for early filed current processing. IPU 25U0456 issued 04-18-2025.
(26) Exhibit 3.12.212-11 Added tax periods for early filed current processing. IPU 25U0456 issued 04-18-2025.
(27) Exhibit 3.12.212-12 Added tax periods for early filed current processing. IPU 25U0456 issued 04-18-2025.
(28) Exhibit 3.12.212-13 Added tax periods for early filed current processing. IPU 25U0456 issued 04-18-2025.
(29) Exhibit 3.12.212-14 Updated tax periods for Processing Year 2026.
(30) Exhibit 3.12.212.-17 Deleted FEMA states that have disaster extension due dates ending before 2026.
(31) Exhibit 3.12.212-17 Added Missouri FEMA 4877-DR, New Mexico 3628-EM, and Texas FEMA 4879-DR. IPU 25U3502 issued 07/17/2025.
(32) Exhibit 3.12.212-17 Added Mississippi FEMA 4874-DR, Missouri FEMA 4867-DR, Oklahoma FEMA 4866-DR, and Texas FEMA 4871-DR. IPU 25U3399 issued 06-11-2025.
(33) Exhibit 3.12.212-17 Added Virginia FEMA 4863-DR. IPU 25U3287 issued 05-16-2025.
(34) Exhibit 3.12.212-17 Added Tennessee FEMA 3625-EM, Arkansas FEMA 3627-EM, updated North Carolina FEMA 4827-DR. IPU 25U0456 issued 04-18-2025.
(35) Exhibit 3.12.212-17 Added West Virginia FEMA 4861-DR. IPU 25U0327 issued 03-10-2025.
(36) Exhibit 3.12.212-17 Added Kentucky FEMA 3624-EM. IPU 25U0272 issued 02-26-2025.
(37) Exhibit 3.12.212-17 Added California FEMA 4856-DR. IPU 25U0112 issued 01-27-2025.
(38) Exhibit 3.12.212-17 Added all current FEMA disaster declarations. IPU 25U0007 issued 01-03-2025.
(39) IRM 3.12.212 Corrections and editorial changes have been made throughout this IRM, including typographical errors, tax periods, received dates, tax years, examples and exhibits.
Effect on Other Documents
IRM 3.12.212, dated November 27, 2024 (effective January 1, 2025), is superseded. This IRM incorporates the following IRM Procedural Updates (IPUs) excluding the Federal Emergency Management Agency (FEMA) disaster declarations with end dates during calendar year 2025: IPU 25U0007 issued 01-03-2025, IPU 25U0112 issued 01-27-2025, IPU 25U0272 issued 02-26-2025, IPU 25U0327 issued 03-10-2025, IPU 25U0456 issued 04-18-2025, IPU 25U3287 issued 05-16-2025, IPU 25U3399 issued 06-11-2025, and IPU 25U3502 issued 07-17-2025.
Audience
Taxpayer Services, Error Resolution Tax Examiners
Effective Date
(01-01-2026)
Scott Wallace
Director, Submission Processing
Taxpayer Services Division
