Attention procrastinators: death and taxes are still unavoidable, but the Internal Revenue Service has decided to make it easier for you to get some extra time on your federal return.

Next spring, most individual and business taxpayers will be able to request an automatic, six-month tax-filing extension as part of streamlining efforts by the Treasury Department and the Internal Revenue Service.

Beginning Jan. 1, many late filers won't even have to provide either a reason or even a signature. Starting with 2005 returns, individual filers will be able to use a single IRS form (Form 4868) to get an automatic six-month extension of time to file. The new rules replace the old process where noncorporate taxpayers could only get a four-month extension automatically, but then, if more time was needed, would have to ask again for an additional two months' time at the discretion of tax officials.

IRS officials stress that the extra time to file paperwork doesn't mean you can pay later as well. They advise you make a payment if you expect to owe the government to avoid late-payment penalties and interest. Nonetheless, the agency calculates the changes will save taxpayers between $73 million and $94 million, mostly in tax preparation advice.

In the past, roughly 6 percent of individual taxpayers have opted for the initial four-month extension with about a third of those requesting the second extension, IRS officials said.

Some folks' taxes are complicated and delays are inevitable, said Michael Bain, tax partner at accounting firm BKD in Cincinnati. He estimated about a third of his clients request extra time because of pure procrastination.

Other filers, however, can't determine their personal taxable income until after their businesses or partnerships have calculated their returns, which drags them well into overtime.

The process for getting extra time for your business also has been streamlined. Under the new rules both corporate and noncorporate (including partnerships and trusts) entities can request automatic six-month extensions with a Form 7004. In the past multiple requests were required to get that much time.

"Complexity is one major barrier to compliance and efforts to make filing simpler will remove barriers and allow more people to follow the rules," IRS spokes-man Chris Kerns said.