The IRS will not consider further increases on filing extensions for partnerships, estates and trusts.
The current five-month extensions will be granted, but nothing further. The rational is that individual partners,
heirs and trust beneficiaries who requested filing extensions to wait for K-1 forms will have the information necessary to file their own returns timely.
There’s a limited exception for partnerships with 100 or more owners that file Form 1065-B: They get six months.