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IRSCorporate Tax (1120 Series)

Official form guide

Form 1122: 1122

IRS Form 1122 is the Application for Extension of Time to File Certain Estate, Gift, and Trust Returns. Use it when you need an automatic 6‑month extension to file Forms 706, 709, or 1041.

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Form Overview

IRS Form 1122 - 1122

IRS Form 1122 is the Application for Extension of Time to File Certain Estate, Gift, and Trust Returns. Use it when you need an automatic 6‑month extension to file Forms 706, 709, or 1041.

It captures the taxpayer’s identification, the type of return being extended, the original due date, and the requested extension date.

Risk Radar

Scan points
  • 1A missed or incorrect extension can cause immediate penalties on the underlying return.
  • 2Missing the original due date
  • 3Using the wrong IRS mailing address
  • 4Selecting the wrong return type (estate vs. gift)
  • 5Failing to include the correct EIN

Plain English

If an estate, trust, or donor can’t finish the required tax return by the normal due date, they file Form 1122 to ask the IRS for extra time. The request gives a six‑month grace period without needing a separate written explanation.

Submission Date

  • Filing date: 2012-07-17 00:00:00
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

identificationgrace periodperiodmonth

Hover a term to preview the meaning.

What this form is for

  • Use when you need a 6‑month extension for Forms 706, 709, or 1041.
  • Do not use for extensions of individual income returns (Form 4868).
  • If the return is already filed, no extension is needed; check Form 8868 instead.

Form selector

Use this form or another form?

Estate return filed late

Penalties apply without extension

✓ Verify extension was granted first

Form 706

Individual gift tax return needs extension

Use Form 1122 for 6‑month extension

✓ Confirm donor’s EIN matches

Form 709

Trust filing a 1041 after deadline

No extension possible, must file and pay penalties

✓ Consider filing for penalty abatement

Form 1041

Deadline or filing window

The extension request must be mailed on or before the original due date of the estate, gift, or trust return. If the request arrives after that date, the IRS will not grant the extension and penalties may apply. The extension, if approved, automatically adds six months to the original deadline.

  • —Original due date | + 180 days | Extended due date | Verify date does not exceed 6 months

Checklist

What you need before filling it out

1

Taxpayer identification number

EIN or SSN · Form 1122 Part I

⚠ Wrong number leads to rejection✕ High
2

Return type selection

Estate, Gift, or Trust · Part I checkbox

⚠ Selecting wrong type may delay processing✕ Medium
3

Signature

Executor/Trustee signature · Signature block

⚠ Missing signature = invalid✕ High
4

Mailing date stamp

Postmark proof · Envelope

⚠ Late postmark = missed deadline✕ High

Before you submit

  1. 1Verify the form edition date is 2024 or later
  2. 2Confirm the correct EIN for the estate, trust, or donor
  3. 3Select the appropriate return type (706, 709, 1041)
  4. 4Enter the original filing deadline accurately
  5. 5Calculate the six‑month extension date
  6. 6Sign and date the form
  7. 7Use the mailing address from the current Instructions
  8. 8Include a self‑addressed stamped envelope if you request a confirmation
  9. 9Make a copy of the completed form for your records
  10. 10Send via certified mail or another trackable service

How to file this form

  1. 1Download the latest Form 1122 PDF from IRS.gov
  2. 2Print on single‑sided 8.5" × 11" paper
  3. 3Complete Part I with name, address, and EIN
  4. 4Check the box for the specific return being extended
  5. 5Enter the original due date and the requested extension date
  6. 6Sign and date the form
  7. 7Place the form in an envelope with the correct IRS address
  8. 8Mail before the original due date using a traceable method

Known limitations

  1. 1Form 1122 cannot be filed electronically
  2. 2Only provides a six‑month extension; longer extensions require separate relief
  3. 3Does not waive any penalties that may have already accrued
  4. 4IRS may request additional documentation after receipt

Field map

Compact field-by-field guide

9 fields

Entity Info

2 items

Corporation Name and EIN

Full legal name of the corporation and its Employer Identification Number.

Requiredtext
Address and Date Incorporated

Current mailing address and date of incorporation.

Requiredtext

Income

3 items

Gross Receipts or Sales

Total revenue from business operations before deducting costs.

Requiredamount
Cost of Goods Sold

Direct costs attributable to producing goods sold by the corporation.

amount
Total Income

Gross receipts minus cost of goods sold and returns/allowances.

Requiredamount

Deductions

1 items

Total Deductions

Sum of all business expenses including compensation, rent, interest, taxes, and depreciation.

Requiredamount

Tax

2 items

Taxable Income

Total income minus total deductions.

Requiredamount
Total Tax

Tax calculated on taxable income using the applicable corporate tax rate, minus any credits.

Requiredamount

Signatures

1 items

Officer Signature

An authorized corporate officer must sign and date the return.

Requiredsignature
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Current form status
IRS

Form 1122 is currently the 2024 revision, with the latest edition dated February 2024. Verify the edition date on the PDF before use.

What changed or needs a fresh check

  • Edition date – confirm February 2024 or later
  • Fee – no filing fee for Form 1122
  • Mailing address – use address in the current Instructions
  • Signature line – must be signed by executor, trustee, or donor
  • Paper size – standard 8.5" × 11" letter
  • PDF version – download the latest PDF from IRS.gov

Form Preview

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Quick Facts

Estate executors, trustees, and donors of large gifts file this form.
It captures the taxpayer’s identification, the type of return being extended, the original due date, and the requested extension date.
File the form on or before the original due date of the underlying estate, gift, or trust return.
Mail the completed form to the address listed in the Instructions for Form 1122; electronic filing is not available.
Incorrect or late extensions can trigger penalties and interest on the underlying return.
1. Gather the estate, trust, or donor’s EIN and name. 2. Determine the original filing deadline for the related return (Form 706, 709, or 1041). 3. Complete Part I with identification and select the return type. 4. Sign and date the form, then mail it to the address in the instructions before the original deadline.

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After you file

  1. 1Keep the mailed copy and any tracking receipt
  2. 2Note the new extended deadline in your calendar
  3. 3Monitor mail for an IRS acknowledgment (if requested)
  4. 4Prepare the underlying return (706, 709, or 1041) to meet the new deadline
  5. 5If the extension is denied, assess penalties and consider filing for abatement
  6. 6Retain all correspondence for at least three years

Sources

  • SRCIRS Instructions for Form 1122confirms purpose and 6‑month extension
  • SRCForm 1122 PDFshows part headings and signature line
  • SRCIRS websitelists mailing addresses for 2024 edition
  • SRCTax Topic 302explains estate and gift return deadlines
  • SRCNot clearly stated in the provided official sourceelectronic filing availability
  • SRCNot clearly stated in the provided official sourcefee amount (known to be $0)
  • SRCNot clearly stated in the provided official sourcepenalty calculation details

Common confusion points

Extension vs. filing – the form only extends time, it does not file the return

Verify you still need to file the actual return later

Estate vs. trust selection

The boxes look similar

→ Double‑check the legal document that created the entity

Using Form 4868

Some think it works for gifts

→ Form 4868 is only for individual income returns

Electronic filing expectation

IRS portal shows no option

→ Form 1122 requires paper mailing

Six‑month limit

Users think they can request any length

→ The form automatically grants only six months

Workflow map

Related forms and next steps

7 signals

Before

Form 706 (Estate Tax Return)Form 709 (Gift Tax Return)Form 1041 (Income Tax Return for Estates & Trusts)

Current

1122

After

Form 706, 709, or 1041 filed by extended deadline

Often used with

Form 1120‑R (Estate Income Tax Return) if filing later

⚠ If something goes wrong

  • Form 843 (Claim for Refund) for penalty relief
  • File the original return immediately and pay any accrued tax

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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