TaxGuyBill
Level 15
05-11-2023
06:41 PM
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Regulation §6031(a)-1(a)(3)(i) gives the rule that no return is necessary if it has no income, deductions or credits.
An extension doesn't change that rule, but I doubt if you'll find a legal authority that states that in a point-blank manner.
https://www.law.cornell.edu/cfr/text/26/1.6031(a)-1