• Schedule 3 Line 9 is relevant only when preparing a tax return after the regular filing season has ended, or when preparing a prior year tax return.
  • For the tax year being prepared, if the taxpayer requested an extension, by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to delay tax filing for up to six months, then the taxpayer may have made a payment with that extension request. Ask the taxpayer if such a payment was made, and if so, how much was paid.
    • If the taxpayer is unsure of the amount – or even whether an amount was paid – then do not guess; instead, do not enter a dollar amount. If the taxpayer did file an extension request and paid an amount, the IRS will correct the tax return and issue the taxpayer a refund check for the amount paid with the extension but not reported on Line 9. 
  • If the taxpayer confirms that Form 4868 was filed and knows the payment amount made for the tax year being prepared, enter that payment in TaxSlayer: go to the Amount Paid with Extension Request page [Federal Section > Payments & Estimates > ....]

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