Page 3, Question 8.  Like, there's some IRS employee in pajamas at home on a couch, looking for these to make sure there's a good reason.  I leave it blank, but my fiduciary client prefers paper returns.  Just enter something like "Estate is still under administration and not ready to close." 

Remember the old days, when the second extension request filed on August 15 had to show a reason?  It's sort of like that game.