Just realized I need to file a form 709 Gift Tax Return but my tax software does not allow me to file the extension (form 8892). As a result, I cannot file the extension on time (7/15/20). The client is required to file the gift tax return but the return will not result in any tax. When the 709 if filed in late July or early August, will IRS impose a penalty for late filing since no extension was filed on time? Or since no tax is due with the return, will there be no penalty? I guess if there was an IRS fax number to fax the extension that would work but I'm not seeing a fax number in the instructions.
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