If the fiduciary is required to make payments electronically, are they also required to file and pay the extension electronically?
A6. If the fiduciary meets the criteria outlined in TIR 04-30, the fiduciary must make the extension payment electronically, but the extension form may be filed on paper. In order to make extension payments as well as any other type of payment electronically for fiduciaries, please use DOR’s the Web Services for Income application.