Tell tax clients their return is going on extension

Write an email telling a tax client that we are filing an extension for their return. Client type: [individual / business - entity type] Why we're extending: [e.g. "waiting on K-1s", "documents arrived after our cut-off", "complex transaction needs more time"] What's still missing from them: [LIST] Estimated balance due, if known: [AMOUNT or "we will estimate by DATE"] How payment works: [e.g. "we'll send a payment voucher", "pay through the tax authority's online system"] New target completion date: [DATE] Extended filing deadline: [DATE - confirm for the current year and jurisdiction] Tone: [warm / matter-of-fact] The email must: - Say in the first two sentences that an extension is being filed and that it is common and not a red flag. - Make clear that an extension extends the time to file, not the time to pay, and that interest and penalties can apply to unpaid tax after the original due date. - State what we need from them, by when, in a short bulleted list. - Explain the payment step in plain words. - Mention state returns if they are affected. - Avoid blaming the client even if late documents caused the delay. Return: 1. Three subject line options. 2. The email (under 220 words). 3. A shorter version for clients who owe nothing or expect a refund. Do not invent amounts or dates; leave [PLACEHOLDERS]. Confirm deadlines and penalty rules for the current year before sending.