Compliance With Short-Period Return Rules Can Stave Off Penalties and Rejection of Elections as Untimely (2022)

Editor: Annette B. Smith, CPA

Consolidated Returns

The unextended due date of the return of a domestic corporation, Form 1120, U.S. Corporation Income Tax Return, generally is the 15th day of the third month following the close of the corporation's tax year (Regs. Sec. 1.6072-2(a)). However, when a target corporation joins the consolidated group of a purchasing corporation on a date other than the first day of the target corporation's tax year, the due date for the target corporation's short-period final return is determined without regard to the last day of the short period (Regs. Sec. 1.1502-76(b)(4)).

At the time of this writing, the IRS had just issued proposed regulations under Regs. Sec. 1.1502-76 that would amend paragraph (b)(4) to clarify that the short-period return due date for a target corporation that ceases to exist in the same consolidated-return year in which it becomes a member of a consolidated group is determined without regard to the target's ceasing to exist that year (REG-100400-14). The new regulations are proposed to be prospectively effective; they would apply only to transactions occurring in consolidated-return years that begin after final regulations are published. Even after the IRS finalizes those regulations, however, the uncertainty addressed in this item will continue to exist.

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Under the short-period return due-date rules in Regs. Sec. 1.1502-76(c), the due date for the short-period return is determined based on the close of the target corporation's regular tax year as if the year had not ended early due to the acquisition. If the IRS is not informed as part of the target's final short-period return that the return is being filed under this regulatory provision, the IRS may conclude the return was filed late, potentially affecting whether elections required to be made on the return are considered timely. A short-period return that is not timely filed also may trigger failure-to-file and failure-to-pay penalties under Sec. 6651(a), as well as civil penalties if certain international information returns—such as Forms 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations; 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Busines s; and 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships—are required to be attached to a timely filed return.

When a target corporation becomes a member of a consolidated group and the target corporation has a short year that ends on the day the consolidated group acquires the corporation, Regs. Sec. 1.1502-76(c) provides the rules for determining the due date of the target's short-period return. That due date is the earlier of the normal due date of the target's return if the target had not been acquired or the due date of the purchasing corporation's consolidated return.

The Internal Revenue Manual

The Internal Revenue Manual (IRM), however, appears to interpret Regs. Sec. 1.1502-76(c) as providing only one due date for the target's short-period return—the due date of the purchasing corporation's consolidated return. IRM Section 3.11.16.6.3.1 provides that the short-period return of the target corporation joining the consolidated group "has the same due date as the consolidated return of the parent [i.e., the purchasing corporation's consolidated return]." The IRM instructs IRS service center personnel that a short-period return can be identified by a statement attached to the return, such as "[c]hanging the tax period to 'get in step with' parent" or "affiliation with a consolidated group." The IRM further instructs IRS personnel not to assess failure-to-file and failure-to-pay penalties against the target for a late-filed return if the target's return is filed by the due date for the purchasing corporation's consolidated return.

The IRM correctly states the rule for a target's short-period return when the due date for the target's final return (including extensions and determined without regard to the acquisition) falls after the due date (including extensions) for the purchasing corporation's consolidated return for the year of the acquisition. The IRM is incorrect, however, in stating that a target corporation's final short-period return is due on the due date (including extensions) of the purchasing corporation's return when the target's Form 1120 otherwise would be due (including extensions) before the Form 1120 filed by the purchasing corporation.

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As noted, if the IRS treats a target's final short-period return as filed late, it may treat an election made on the return as untimely. The target could be assessed certain civil penalties, including the $10,000 penalty for each Form 5471, Form 5472, or Form 8865 attached to the return (seeSecs. 6038(b), 6038A(d)(1), and 6046A(e)). Therefore, a target corporation and the purchasing corporation should analyze how to determine the due date of the target's final short-period return under Regs. Sec. 1.1502-76(c) without relying solely on the IRM.

Regs. Sec. 1.1502-76(c)

Regs. Sec. 1.1502-76(c) looks to two dates in determining the due date for a target corporation's short-period return:

  • Regs. Sec. 1.1502-76(c)(1) provides that if the purchasing corporation's consolidated return is due on or before the due date of the target corporation's short-period return based on the target's regular tax year end (including extensions and without regard to the acquisition), then the short-period return must be filed on or before the due date of the purchasing corporation's consolidated return, including extensions.
  • However, Regs. Sec. 1.1502-76(c)(2) provides that if the due date of the target corporation's return (including extensions and without regard to the acquisition) is on or before the due date of the purchasing corporation's consolidated return (including extensions), the short-period return must be filed on or before the due date of the target corporation's return.

Thus, the target corporation's short-period return is due on the earlier of the due date of the target corporation's return based on its regular year end (including extensions and without regard to the acquisition) or the due date of the purchasing corporation's consolidated return (including extensions).

Examples

Assume that P is the parent of a consolidated group and T is a stand-alone corporation.

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Example 1: T is a calendar-year taxpayer. P uses a fiscal year ending Sept. 30. P acquires 100% of the stock of T on Nov. 30, 2014. Both P and T file separate Forms 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns. P will file its extension on Dec. 15, 2015, the due date of its return, excluding extensions, for the fiscal year in which the acquisition took place. When should T file its Form 7004, and when is T's final short-period return due?

T's Form 7004 will show that it is being filed for a tax year end of Nov. 30, 2014. The IRS service center that processes the extension will not know until it is informed that T was acquired by P and is filing a final short-period return. To reduce the risk that the Form 7004 might be rejected as untimely, T should file its Form 7004 on or before Feb. 15, 2015, with a statement attached that T has been acquired by P and that the due date of T's final short-period return is determined under Regs. Sec. 1.1502-76(c)(2). The statement should include P's employer identification number (EIN), P's tax year end, and the date on which T will file its final short-period return under this special provision of the consolidated return regulations. T should file its final short-period return on or before Sept. 15, 2015, the due date of T's return (including extensions based on a calendar year end without regard to the acquisition). T should include a copy of the Form 7004 as filed with its return and include a statement that the due date for the return is determined under Regs. Sec. 1.1502-76(c)(2).

Example 2: Assume the same facts as Example 1, except T uses a fiscal year ending Oct. 30, and P acquires 100% of the stock of T on June 30, 2014. When should T file its Form 7004, and when is T's final short-period return due?

T's Form 7004 will show that it is being filed for a tax year end of June 30, 2014. To reduce the risk that the Form 7004 might be rejected as untimely, T should file its extension on or before Sept. 15, 2014, with a statement attached that T has been acquired by P and that the due date for T's final short-period return is determined under Regs. Sec. 1.1502-76(c)(1). The statement should include P's EIN, P's tax year end, and the date on which T will file its final short-period return. T should file its final short-period return on or before June 15, 2015, the due date of P's consolidated return, including extensions for the fiscal year in which the acquisition took place. For additional analysis of the current rules, see Friedel, "Best Practices to Avoid Unpleasant Surprises Under Reg. 1.1502-76(c)," 34 J. Corp. Tax'n (January/February 2007).

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Observation

Care must be exercised in identifying the due date for a target corporation's final short-period Form 1120 when the target has been purchased by a U.S. consolidated group. A final short-period return that the IRS treats as not timely filed may result in its treating an election made on the return as not timely. The IRS can also assess civil penalties for certain international information returns that a corporation must attach to a timely filed U.S. income tax return. Taxpayers and practitioners should not read the IRM to the exclusion of Regs. Secs. 1.1502-76(c)(1) and (2) because the IRM's analysis of that regulation is incomplete. The target corporation's Form 7004 extension and the target's final short-period return should be filed with statements that put the IRS on notice that the due date of the target's final return is determined under Regs. Sec. 1.1502-76(c)(1) or (2), whichever is applicable.

EditorNotes

Annette Smith is a partner with PricewaterhouseCoopers LLP, Washington National Tax Services, in Washington.

For additional information about these items, contact Ms. Smith at 202-414-1048 Compliance With Short-Period Return Rules Can Stave Off Penalties and Rejection of Elections as Untimely (1) 202-414-1048 or annette.smith@us.pwc.com.

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Unless otherwise noted, contributors are members of or associated with PricewaterhouseCoopers LLP.

FAQs

What is a short period return? ›

A short-period return is a tax return for a period of less than 12 months. A taxpayer may need to file a short-period return if the taxpayer changes its annual accounting period ( ¶1513) or is in existence during only part of what would otherwise be the tax year ( Code Sec. 443; Reg. §1.443-1).

How do I avoid paying penalties for late tax returns? ›

As per income tax laws, not everyone is required to pay a late filing fee for filing ITR after the expiry of the deadline. If a person whose gross total income does not exceed the basic exemption limit, files a belated ITR, then he/she will not be liable to pay a penalty for late filing.

Can a short year tax return be extended? ›

A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1120.

How long does a buyer have to correct a tax return that the buyer Realises was incorrect? ›

If you realise that you have made an error on your tax return. There are time limits for correcting mistakes on tax returns. Tax returns can be amended within 12 months of the normal 31 January filing deadline (extended if the return is issued late).

How long do you have to file a short year tax return? ›

In the case of a change in the annual accounting period of a taxpayer, a separate return must be filed for the short period of less than 12 months beginning with the day following the close of the old taxable year and ending with the day preceding the first day of the new taxable year.

Do I need to file a short year return? ›

A short tax year is a tax year of less than 12 months. A short period tax return may be required when you (as a taxable entity): Are not in existence for an entire tax year, or. Change your accounting period.

What are the penalties for late filing of tax returns? ›

A late filing fee/penalty for filing belated ITR is levied under section 234F of the Income-tax Act, 1961. As per the law, a late filing fee of Rs. 5,000 will be levied on individuals who file belated ITR.

What happens if you don't file ITR for 3 years? ›

A penalty is a three-tier fee system that has been introduced for not filing income tax returns within the due date. If a return is filed beyond the due date, then fees payable will be ₹5,000, otherwise, it will be ₹10,000.

What are the consequences of late filing of return in case of individual? ›

Under Section 234F, an individual would have to pay a penalty of upto Rs. 10,000 for late filing income tax return after the due dates as follows: A penalty of Rs. 5000 will be applicable for returns filed after the due date of 31st July but before 31st December of the relevant assessment year.

Does the IRS have a 15 day rule? ›

Since an entity that meets the 15-day rule is not required to file a tax return, this time period is not considered the first tax year. The following tax year will be considered the first tax year and the entity will not have to pay the franchise tax until the 15th day of the 3rd month after the close of the tax year.

Will the IRS extend the tax deadline in 2022? ›

To request an extension to file your federal taxes after April 18, 2022, print and mail Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. We can't process extension requests filed electronically after April 18, 2022.

Can a short tax year end on any day of any month? ›

A short tax year can end on any day of any month. The "all-events" test for income determines the maount of income will be included in taxable income for accrual method taxpayers.

How does HMRC know if you are a first-time buyer? ›

HMRC does not have a database of who or not is a First Time Buyer – they automatically assume you are not one when you purchase a house, until you declare your status to them during the house buying process. Your conveyancer will get you to fill in a First Time Buyer declaration form.

How long can HMRC go back for self assessment? ›

Where tax has been lost or too much has been repaid because of deliberate behaviour, or the person or another person acting on their behalf, we can make an assessment within 20 years of the end of the relevant tax period.

How long does it take to hear back from HMRC? ›

The answer is usually somewhere between 5 days and 8 weeks, depending on a number of factors including the system involved (for example by PAYE or Self Assessment), whether you applied online or by paper; and whether HMRC make any security checks during the process. Read on to find out more.

What is the tax period for 2022? ›

The filing deadline to submit 2021 tax returns or an extension to file and pay tax owed is Monday, April 18, 2022, for most taxpayers. By law, Washington, D.C., holidays impact tax deadlines for everyone in the same way federal holidays do.

What is the due date for a short year partnership tax return? ›

Short-year partnership tax returns become due on the 15th day of the third month after termination of the partnership or the end of the partnership's new tax year. For example, if the partnership terminates on October 31 the short-year tax return has an original January 15th due date (subject to extension).

In what situations will a tax year cover a period of less than 12 months? ›

A short tax year is a fiscal or calendar tax year that is less than 12 months in length. Individual taxpayers usually file on a calendar-year basis, so the short tax year applies primarily to businesses. It may occur when a business starts up in mid-year or changes its accounting period.

What does a short tax year mean? ›

A 2021 short tax year is a tax year that begins on or after January 1, 2021, and is less than 12 months because the pass-through entity (or in the case of Form 8865, the filer of Form 8865) either is not in existence for an entire tax year or its tax year changes.

How short can an accounting period be? ›

The first accounting period must be between six and eighteen months. Subsequent periods will usually be twelve months, but can be changed to anything from one day to eighteen months. An accounting period can be shortened as often as you like but can only be extended once every five years.

Can a tax year be over 12 months? ›

The short-year tax return will be filed using the most recent year tax forms available. Tax Year is the consecutive 12-month period selected for reporting taxable income and filing a tax return. If an entity wishes to select a unique tax reporting period it may elect to file a Short Tax Year (less than 12 months).

What happens if you don't file taxes for 5 years? ›

The IRS recognizes several crimes related to evading the assessment and payment of taxes. Under the Internal Revenue Code § 7201, any willful attempt to evade taxes can be punished by up to 5 years in prison and $250,000 in fines.

Can I file ITR for last 5 years? ›

Individuals can file returns for the previous years. This can only be done for the two years preceding the current financial year for which the returns have to be filed. Taxpayers are provided a two year period during which returns can be filed.

What happens if you don't file taxes for 2 years? ›

If you fail to file your taxes on time, you'll likely encounter what's called a Failure to File Penalty. The penalty for failing to file represents 5% of your unpaid tax liability for each month your return is late, up to 25% of your total unpaid taxes. If you're due a refund, there's no penalty for failure to file.

Can I file ITR for last 3 years now? ›

No, you cannot file an ITR for the last three years together, that is, in one year. Before diving into this topic let us clarify the difference between a financial year and an assessment year.

What is the penalty for late filing of ITR for AY 2021 22? ›

Can I file ITR after the due date? In case you have missed the due date for filing ITR, you can file a belated return on or before December 31, 2022 of the assessment year. A penalty of Rs 5,000 is levied for the delay in return filing.

What do you mean by belated return what is the time limit and conditions for submitting a belated return? ›

Belated Return of Income Tax after Due Date

Such an income tax return filed after the due date is called Belated Return. Belated Return can be filed at any time before the end of the relevant assessment year or before the completion of assessment whichever is earlier (applicable from Assessment Year 2017-18 onwards).

What happens if you miss ITR deadline? ›

Consequences of late filing

The maximum penalty of Rs 5,000 will be levied if ITR is filed by December 31. If the taxpayer's total income is less than Rs 5 lakh, the penalty won't exceed Rs 1,000.” Those who file a belated return after December 31 will have to pay a higher fine of Rs 10,000.

What is the time limit and conditions for submitting a belated return? ›

However, “if a taxpayer fails to do so, Section 139(4) of the Act allows a taxpayer to file a belated return up to three months before the end of the assessment year i.e. December 31 of the relevant assessment year or completion of assessment, whichever is earlier,” adds Kumar.

How can I avoid $800 franchise tax? ›

Tax-Exempt Status.

Aside from the above three exemptions, the only legitimate way to avoid paying the $800 franchise tax is to run a sole proprietorship, as they are not subject to the tax.

What is the 15 day rule? ›

15-Day Rule

Under California law, taxpayers are exempt from the minimum franchise tax if they did not conduct business in the state during the taxable year and the taxable year was 15 days or less. An entity that qualifies under the 15-day rule does not count that period as its first tax year.

How long do you have to pay the IRS if you owe taxes? ›

The IRS will provide up to 120 days to taxpayers to pay their full tax balance. Fees or cost: There's no fee to request the extension. There is a penalty of 0.5% per month on the unpaid balance. Action required: Complete an online payment agreement, call the IRS at (800) 829-1040 or get an expert to handle it for you.

Why would the IRS reject an extension? ›

While the reasons behind this vary, the most common ones are: Misspellings, switched numbers and other errors on the extension form. Out-of-date information, like old addresses or last names that don't match up to the IRS records.

What day of the week does the IRS deposit refunds 2021? ›

IRS Refund Schedule for Direct Deposits and Check Refunds

They now issue refunds every business day, Monday through Friday (except holidays). Due to changes in the IRS auditing system, they no longer release a full schedule as they did in previous years.

What is the processing date on IRS account transcript 2022? ›

The first four digits indicates the tax processing year, so this would be 2022. The fifth and sixth digits are the week of the year, so in this example the '06' would mean it is the sixth calendar week of the year.

Can you extend a short year return? ›

A corporation with a short tax year ending anytime in June is treated as if the short tax year ended on June 30. Termination of extension period. The IRS may terminate the automatic extension at any time by mailing a notice of termination to the entity or person that requested the extension.

What is a short period return? ›

A short-period return is a tax return for a period of less than 12 months. A taxpayer may need to file a short-period return if the taxpayer changes its annual accounting period ( ¶1513) or is in existence during only part of what would otherwise be the tax year ( Code Sec. 443; Reg. §1.443-1).

Does the tax year end on December 31? ›

Individuals are subject to a calendar tax year beginning Jan. 1 and ending Dec. 31. Tax returns in the U.S. are usually due on April 15 of the following year covering the calendar year period.

Does being married stop me being classed as a first-time buyer? ›

Can A Spouse Of A Homeowner Be A First Time Home Buyer? In general, a spouse cannot be a first time home buyer if the person they are married to owns a home.

How do you prove you're a first-time buyer? ›

Let's get the above answer out of the way first: If you are a single person who has never owned a home before anywhere in the world, you will be regarded as a bona fide first-time buyer. Same applies to couples where both partners have never previously bought a home.

Can I become a first-time buyer again? ›

Therefore it treats the term far more like virginity, in that once you've owned a home, you can never be a first-time buyer again, even if you don't currently have a property to sell.

What triggers an HMRC investigation? ›

What triggers an investigation? HMRC claims compliance checks are usually triggered when figures submitted on a return appear to be wrong in someway. If a small company suddenly makes a large claim for VAT, or a business with a large turnover declares a very small amount of tax, this will likely be flagged-up by HMRC.

How do I know if HMRC are investigating me? ›

How do I know if HMRC is investigating me? Every tax investigation starts with a brown envelope marked 'HMRC' falling through your letterbox. Your company records will face varying degrees of scrutiny, depending on the reason the investigation has been launched.

Does HMRC check self assessment? ›

Self Assessment is a system HM Revenue and Customs ( HMRC ) uses to collect Income Tax.

Why is my UK tax taking 2022 so long? ›

Most tax rebate claims are taking much longer than HMRC's usual which is around eight to twelve weeks depending on your circumstances. There's one simple reason why and it's mostly down to the Coronavirus. HMRC's workload has increased at an exponential rate since COVID-19 started.

How long does it take for HMRC to respond to a letter? ›

What response can I expect from HMRC? HMRC should respond quickly. If you do not hear from HMRC within four weeks, then chase them. If they delay in responding to your complaint, you may be able to make a claim for compensation later.

Why is my tax return still processing? ›

The following are some of the reasons why tax returns take longer than others to process: Your tax return includes errors, such as incorrect Recovery Rebate Credit. Your tax return Is incomplete. Your tax return needs further review in general.

What is reasonable excuse HMRC? ›

A reasonable excuse is something that stopped you meeting a tax obligation that you took reasonable care to meet, for example: your partner or another close relative died shortly before the tax return or payment deadline. you had an unexpected stay in hospital that prevented you from dealing with your tax affairs.

Will HMRC waive penalties? ›

HMRC penalties can be expensive and stressful – but, thankfully, sometimes they can be appealed. If you have a reasonable excuse, your penalty may be amended or waived after an appeal.

How do I pay HMRC late filing penalty? ›

Pay a PAYE late payment or filing penalty
  1. Overview.
  2. Direct Debit.
  3. Approve a payment through your online bank account.
  4. Make an online or telephone bank transfer.
  5. By debit or corporate credit card online.
  6. At your bank or building society.
  7. By cheque through the post.
  8. Check your payment has been received.

How much is HMRC late payment penalty? ›

First penalty

This penalty is set at 2% of the tax outstanding after day 15. If any of this tax is still unpaid after day 30, the penalty will be calculated as 2% of the tax outstanding after day 15 plus 2% of the tax outstanding at day 30. In most instances this will amount to a 4% charge at day 30.

What are reasonable excuses? ›

The meaning of the term reasonable excuse is not defined in legislation, but the excuse must be one that an ordinary member of the community would accept as reasonable in the circumstances.

Can you go to jail for not paying taxes UK? ›

Income tax evasion penalties – summary conviction is 6 months in jail or a fine up to £5,000. The maximum penalty for income tax evasion in the UK is seven years in prison or an unlimited fine. Evasion of VAT – in the magistrate's court, the maximum sentence is 6 months in jail or a fine of up to £20,000.

How do I appeal against HMRC decision? ›

If you disagree with an HMRC decision and you have a right of appeal, you can appeal in writing to HMRC. You must normally make an appeal within 30 days of HMRC's notice of their decision. HMRC will consider your appeal. They will either agree with you and amend their decision, or confirm their original decision.

What penalties can HMRC impose? ›

a penalty arises because of a lack of reasonable care, the penalty will be between 0% and 30% of the extra tax due. the error is deliberate, the penalty will be between 20 and 70% of the extra tax due. the error is deliberate and concealed, the penalty will be between 30 and 100% of the extra tax due.

Can you negotiate with HMRC? ›

If you are unable to pay your taxes on time, you have the option of negotiating a Time to Pay with HMRC. Post Covid, HMRC has expanded its access to its time to pay scheme. Put simply, this arrangement, is a debt repayment plan for your taxes.

How do HMRC know about undeclared income? ›

Information can come from a variety of sources: on-line search, door to door enquiries, reports from members of the public or from relatives, information from other government departments, investigations into other businesses, among others. HMRC uses very sophisticated software called Connect.

How far can HMRC go back? ›

HMRC will investigate further back the more serious they think a case could be. If they suspect deliberate tax evasion, they can investigate as far back as 20 years. More commonly, investigations into careless tax returns can go back 6 years and investigations into innocent errors can go back up to 4 years.

What happens if HMRC make a mistake? ›

Even if you make a mistake, HMRC will approach your employee directly if they need to collect underpaid tax. Sometimes HMRC's PAYE system can get confused where an employee has multiple jobs or pensions. It's not super common, but it can happen.

Do HMRC charge interest on penalties? ›

HMRC will charge interest on any tax owing and on the penalties and charges incurred as a result of the late payment of tax owed. Currently they charge interest at a rate of 3%.

What happens if you don't file taxes for 5 years? ›

The IRS recognizes several crimes related to evading the assessment and payment of taxes. Under the Internal Revenue Code § 7201, any willful attempt to evade taxes can be punished by up to 5 years in prison and $250,000 in fines.

How much interest do HMRC charge on unpaid tax? ›

The current late payment and repayment interest rates applied to the main taxes and duties that HMRC currently charges and pays interest on are: late payment interest rate — 4.25% from 23rd August 2022. repayment interest rate — 0.75% from 23rd August 2022.

Does paying HMRC late affect credit score? ›

But when you owe money to HMRC, you haven't taken out any credit. HMRC debts are simply money owed to the UK Government, but the UK Government hasn't given you any credit. And for that reason, the debts you owe to HMRC will not impact your credit score.

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