Sometimes taxpayers may not be able to file their tax returns by the normal due date. Are extensions available? How long are the extensions? Do extensions enable taxpayers to delay paying they owe?

A$.$ Automatic extensions of six months are generally available. For a C corporation, the extension is two, three, or four months, depending on fiscal year$-$end. Any tax owed must be paid wher the tax return is filed.

B$.$ Automatic extensions of five months are generally available. For a C corporation, the extension is three, four, or five months, depending on fiscal year$-$end. Any tax owed must be paid when the tax return is filed.

C$.$ Automatic extensions of four months are generally available. For a C corporation, the extension is five, six, or seven months, depending on fiscal year$-$end. Any tax that may be owed must be paid with the application for an extension.

D$.$ Automatic extensions of six months are generally available. For a C corporation, the extension is six or seven months, depending on fiscal year$-$end. Any tax that may be owed must be paid with the application for an extension.