A thing I was surprised about when I started working with accountants: they'd file for that extension (or the analogous one in Japan) instantly on starting work for the year, even without indications that we'd need it. "Why?" "Free option value; this is approved automatically."
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"It's ~2 minutes of work and a postage stamp to file for. If we don't end up needing it, no worries. In the case where something comes up between now and tax day, it saves you material penalties and stress, and gives us flexibility in scheduling our workload." Savvy accountants.
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