Section 117.14. Extension of time

(a) In general. The Department is authorized to grant a reasonable extension of time for filing any return, declaration, statement or other document which relates to the tax imposed by this article and which is required under the provisions of this article. However, except in cases of taxpayers who are outside the United States, such extensions of time will not be granted for more than six months. An extension of time for filing income tax returns will not operate to extend the time for payment of the tax or any installment thereof.

(b) Application for extension of time. The procedures to follow in applying for an extension of time are the following:

(1) If a taxpayer is granted an extension of time for filing his federal income tax return he will automatically be granted an extension of time for filing his Commonwealth income tax return. The extension period granted by this Commonwealth will be equivalent to the extension period granted by the Internal Revenue Service. A copy of the letter or form granting the federal extension shall accompany the return Form PA-40 of the taxpayer.

(2) If a taxpayer has not been granted an extension for filing his federal income tax return, he may request an extension of time for filing his Com- monwealth tax return. This extension will not exceed a period of six months except for a taxpayer who is outside the United States. A taxpayer shall file an application for extension of time to file. Applications should be submitted in sufficient time for the Department to consider and act upon them prior to the regular due date of the return. An application for extension of time to file may be obtained by writing to the Department of Revenue, Personal Income Tax Bureau, Harrisburg, Pennsylvania 17129.

(c) Taxpayer unable to sign. If a taxpayer is unable by reason of illness, absence, or other good cause to sign a request for an extension, any person standing in close personal or business relationship to the taxpayer may sign the request on his behalf and shall be considered as a duly authorized agent for this purpose, if the request sets forth the reasons for a signature other than that of the taxpayer and the relationship existing between the taxpayer and the signer.

(d) Form of application. The application for an extension of time for filing a return, statement, or other document may be made in the form of a letter. However, in the case of an individual income tax return, the application for an extension of time for filing shall be made on Form RIT-119. An application for extension of time to file may be obtained by writing to the Department of Revenue, Personal Income Tax Bureau, Harrisburg, Pennsylvania 17129.