Q: If we’re required to file one type of federal tax return, but we filed a different type instead, is the filed return valid?
A: The IRS answered this question in a Chief Counsel Memorandum. A company was required to file Form 944, Employer’s Annual Federal Tax Return. Instead, the company filed Form 941, Employer’s Quarterly Federal Tax Return, four times during the year. To determine if the forms were valid for assessment period of limitation purposes, the IRS looked at whether the returns: 1) provided sufficient data to calculate tax liability, 2) purported to be returns, 3) were honest and reasonable attempts to satisfy the filing requirements and 4) were signed under penalty of perjury. The answer was yes, the returns were valid. The 941s were filed before April 15 of the succeeding year. That means the filing date would be deemed filed on April 15 of that year under IRC Sec. 6501(b)(2).
Cite: Release Number 20152101F.