TX Tax Return Extended Filing/Payment Dates.

[ATSMAN]

An existing client has approached me to prepare his brother's tax returns who lives in Fort Worth, TX. His accountant came down with COVID and is not preparing any more tax returns this year. Also prior year tax return amendments may be necessary. His brother was in partnership with another fellow (a childhood friend) but that business income was not reported correctly.

I know TX got a Federally Declared Disaster extension till 6/15/21 previously.

Does this extension also apply for 2017 tax year amendments or they end on 5/17?

Any TX Tax Preparers??

[Rapid Robert]

I'm not Jiggers, but based on the following item (underlined) from Pub 976, I'd say "yes". You might want to view the source documents referenced as well. Incidentally, there is also an answer at the IRS web site to the question that Jiggers was asking 2 months ago, namely the special rule for farmers related to March 1 file & pay was indeed extended to June 15.

"Acts extended. Deadlines for performing the following acts are extended.

• Filing any return of income, estate, gift, genera-tion-skipping transfer, excise, or employment tax.
• Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. This includes making estimated tax payments.
• Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan.
• Filing certain petitions with the Tax Court.
• Filing a claim for credit or refund of any tax.
• Bringing suit upon a claim for credit or refund.
• Certain other acts described in Revenue Procedure 2007-56, 2007-34 I.R.B. 388, available at IRS.gov/irb/2007-34_IRB#RP-2007-56."

[ATSMAN]

Thank you Rapid Robert, it does appear that way. I e-mailed this prospect that I need to see some tax documents by early next week for me to make a decision. I generally don't like to get into a new engagement so close to the deadline, but then with COVID issues everything is out of the ordinary!