Filing old returns

[FEDUKE404]

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[JohnH]

I don't know and so probably should keep my mouth shut. But that usually doesn't stop me.

I'd tell the client that Apr 13, 2018 is the absolute final drop dead date for filing 2014 if they have a refund and want to receive it. I'd tell them that's my operating plan unless THEY can come up with written proof to the contrary. And even then, it will be their responsibility if that info turns out to be wrong. There's just no way I'm going to own it if there's a mistake on the date. And, of course they need to get their info to me early enough for me to work it in my schedule.

[Rapid Robert]

Against my better instincts, I have agreed to file two sets of original **2014** tax returns for a client/friend.

The returns will have to be filed on paper, and involve IRS/VA/CT/NE .

What is the drop-dead, final date for getting those four tax returns signed/postmarked? (Confusion is also related to 2017 "holiday" / weekend detays etc.)

I'm not aware that there is any drop dead or final date for filing original, previously unfiled returns. They're already late, no matter when you file them now.

[Lion]

I would tell them postmark date is 15 April 2018, even though 17 April MIGHT be accepted by the IRS. I would tell them the same date for all the states, even though some states have a date a couple of weeks later. Of course, that's only for anticipated refunds. And, unless long time clients AND I like them, I'd tell them I can NOT prepare prior year returns during April. If no refunds, I'd tell them to come back in May! And, that I charge more for prior years.

[New York Enrolled Agent]

I'm not aware that there is any drop dead or final date for filing original, previously unfiled returns. They're already late, no matter when you file them now.

Rapid Robert gives the correct answer to the question as posted.

If the original poster actually was asking when is the last day (assuming no extensions) that a taxpayer can timely file a request for a refund on taxes withheld during 2014, then the answer is April 17, 2018. The use of a USPS postmark on that date satisfies the conditions in §§§ 6511(b), 7502 and 7503.