Extended Filing Deadline

By Lesli S. Laffie, J.D., LL.M.

According to IR-2007-15, taxpayers have until April 17, 2007 to file their 2006 returns and pay any taxes due, because April 15, 2007 is a Sunday and the following day, Monday, April 16, is Emancipation Day, a legal holiday in Washington, DC.

Thus, the entire country has an April 17 deadline. Previously, the April 17 deadline applied just to individuals in Washington, DC and six eastern states served by an IRS processing facility in Massachusetts, where Patriots Day will be observed on April 16, 2007.

Scope: The April 17, 2007 deadline applies to:

  • 2006 Federal individual income tax returns, whether filed electronically or on paper.

  • Requests for an automatic six-month filing extension, whether submitted electronically or on Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

  • Tax-year 2006 balance-due payments, whether made electronically (direct debit or credit card) or by check.

  • Tax-year 2006 contributions to a traditional or Roth IRA.

  • Individual estimated tax payments for the first quarter of 2007, whether made electronically or by check.

  • Individual refund claims for tax year 2003, if the regular three-year statute of limitations is expiring.

Other tax-filing and payment requirements affected by this change are described in IRS Pub. 509, Tax Calendars for 2007, available at www.irs.gov/pub/irs-pdf/p509.pdf.

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