According to Internal Revenue Code section 7503, when a filing deadline falls on a legal holiday, the deadline becomes the succeeding day which is not a Saturday, Sunday, or a legal holiday.
For 2005, the Andover filing center in Massachusetts is closed on April 17th due to Patriots day. Accordingly, the due date for returns filed in Andover is April 18th. The 2005 program already adjusts the filing deadline to April 18th when it determines the filing center is Andover.
On February 27th, the IRS released Notice 2006-23, which allows for a more generous application of the rules spelled out in IRC 7503. To avoid confusion, all individuals that could potentially file in Andover will get the extra day, even in cases where they file their return outside of Massachusetts. This means that the April 18th deadline applies to all individuals in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, and the District of Columbia.
The April 18 deadline will apply to any of the following:
2005 federal individual income tax returns, whether filed electronically or on paper;
Requests for an automatic six-month tax-filing extension, whether submitted electronically or on Form 4868;
Tax year 2005 balance due payments, whether made electronically (direct debit or credit card) or by check;
Individual estimated tax payments for the first quarter of 2006, whether made electronically or by check; and
Individual refund claims for tax year 2002 where the regular three-year statute of limitations is expiring.
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For 2005, the Andover filing center in Massachusetts is closed on April 17th due to Patriots day. Accordingly, the due date for returns filed in Andover is April 18th. The 2005 program already adjusts the filing deadline to April 18th when it determines the filing center is Andover.
On February 27th, the IRS released Notice 2006-23, which allows for a more generous application of the rules spelled out in IRC 7503. To avoid confusion, all individuals that could potentially file in Andover will get the extra day, even in cases where they file their return outside of Massachusetts. This means that the April 18th deadline applies to all individuals in Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont, and the District of Columbia.
The April 18 deadline will apply to any of the following:
2005 federal individual income tax returns, whether filed electronically or on paper;
Requests for an automatic six-month tax-filing extension, whether submitted electronically or on Form 4868;
Tax year 2005 balance due payments, whether made electronically (direct debit or credit card) or by check;
Individual estimated tax payments for the first quarter of 2006, whether made electronically or by check; and
Individual refund claims for tax year 2002 where the regular three-year statute of limitations is expiring.
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