2012 form m 8736-2025

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Use Form 1041-ES to figure and pay estimated tax for an estate or trust.
Form 8736 is used to request an automatic 3-month extension of time to file a return by: Recordkeeping 3 hr., 7 min. Learning about the law or the form 24 min. Preparing, copying, assembling, and sending the form to the IRS 28 min.
File Form 8736 with the Internal Revenue Service Center where the partnership, trust, or REMIC will file its return. If the partnership, trust, or REMIC does not have a principal office or place of business in the United States, file Form 8736 with the Internal Revenue Service Center, Philadelphia, PA 19255.
Note: If line 7 is 0 or you are making a payment of $5,000 or more, Form M-8736 must be filed electronically. If you are making a payment of less than $5,000, you also have the option of filing Form M-8736 electronically.
Many people are misled to believe that theres a direct relationship between tax extensions and tax auditing, or that a tax extension raises a red flag to the IRS. Luckily, that is incorrect. In fact, getting a tax extension can actually reduce your chances of facing an IRS audit.
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Many people file for an extension because they owe taxes and are unable to pay them. Inability to pay is the worst reason to file an extension, warns Cole. An extension gives you extra time to file, but not extra time to pay.
Note: Taxpayers who file a corporation income tax return, including Forms 990-C, 990-T, and 1120S, must use Form 7004 to request an extension of time to file. Partnerships, REMICs, and trusts (except those that file Form 990-T) must use Form 8736 to request an extension of time to file.

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