For Paper:
To clearly identify an impacted paper-filed return, please have the filer attach a separate written statement to the signed tax return that’s titled “Reasonable Cause Waiver Request—IRC 6651, Failure to File Penalty” that contains the same text noted below for the e-filed return. It must be attached to the original signed return.

For E-Filed Returns:
For 990s: in the "ReasonableCauseStatement" element of the electronic file, include the following text: “Late filed return due to CCH Software outage”

For 1120, 1120S, 1065:
Complete the Special Condition Description element for the F1120 form family and F1065.  In the "SpecialConditionDesc" element of the electronic file, include the following text “Late filed return due to CCH Software outage."