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Filing deadline.


According to according to
prep.
1. As stated or indicated by; on the authority of: according to historians.

2. In keeping with: according to instructions.

3.
 Notice 2006-103, because in 2007, Patriots' Day falls on Monday, April 16, individual income taxpayers residing in Maine, Massachusetts, New Hampshire New Hampshire, one of the New England states of the NE United States. It is bordered by Massachusetts (S), Vermont, with the Connecticut R. forming the boundary (W), the Canadian province of Quebec (NW), and Maine and a short strip of the Atlantic Ocean (E). , New York New York, state, United States
New York, Middle Atlantic state of the United States. It is bordered by Vermont, Massachusetts, Connecticut, and the Atlantic Ocean (E), New Jersey and Pennsylvania (S), Lakes Erie and Ontario and the Canadian province of
, Vermont, Maryland and the District of Columbia District of Columbia, federal district (2000 pop. 572,059, a 5.7% decrease in population since the 1990 census), 69 sq mi (179 sq km), on the east bank of the Potomac River, coextensive with the city of Washington, D.C. (the capital of the United States).  have until Tuesday, April 17, 2007, to file documents in paper or electronic form that are otherwise due on April 16, 2007. These documents include U.S. individual income tax returns in the Form 1040 series and Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Individual income taxpayers in these states and the District of Columbia also have until April 17, 2007, to make Federal tax payments otherwise due on April 16, 2007, including the first installment of estimated tax Federal and state tax laws require a quarterly payment of estimated taxes due from corporations, trusts, estates, non-wage employees, and wage employees with income not subject to withholding.  for tax year 2007.

The additional time provided for filing returns and paying tax is not available to individuals residing in other states, regardless of whether they file paper returns or electronically. Also, the additional time is not available for filing, or paying tax reported on, returns of taxpayers who are not individuals, such as Form 1041, U.S. Income Tax Return for Estates and Trusts, and Form 1065, U.S. Return of Partnership Income.
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Title Annotation:FROM THE IRS
Author:Laffie, Lesli S.
Publication:The Tax Adviser
Date:Jan 1, 2007
Words:195
Previous Article:2006 Arthur J. Dixon Award.
Next Article:Installment agreement fees.



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