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Extensions: The first paragraph should read as follows:
For returns that are due to be filed after December 31, 2008, if the taxpayer needs more time to file a partnership return, file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, to request an automatic 5-month extension of time to file. For returns required to be filed before January 1, 2009, the former automatic 6-month extension of time to file will continue to apply. Form 7004 must be filed by the regular due date of the partnership return.
