For calendar year taxpayers, the due dates for filing and payment of tax due on individual income returns is April 15. Although, if this date falls on a Saturday, Sunday, federal or Disctrict of Columbia holiday, the date is the next business day. Therefore, returns for the 2011 tax year are due on April 17, 2012.
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Work Smart
As a general rule, any federal tax due date that falls on a Saturday, Sunday, or federal legal holiday is delayed until the next day that isn't a Saturday, Sunday, or legal holiday. However, a statewide legal holiday delays a federal due date only if the IRS office where you are required to file your returns is located in that state.
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If you want an automatic six-month extension to file your return, you must file Form 4868, Application For Automatic Extension of Time To File U.S. Individual Income Tax Return, by the due date for the filing of a return, April 17. Your actual return would then be due on October 15.
For businesses, the filing and payment obligations and due dates will generally be based on the legal form in which you operate your business:
In addition, please note that if a due date that is set by law falls on a Saturday, Sunday, or federal legal holiday, it is delayed until the next day that isn't a Saturday, Sunday, or legal holiday. However, a statewide legal holiday delays a due date only if the IRS office where you are required to file your returns is located in that state.
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Warning
An automatic extension only applies to the filing of your return, not to the payment of any tax that may be due.
You must pay any tax that you estimate will be due for 2011 by April 17, 2012, or you will be subject to interest and penalties on overdue taxes, as discussed below.
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