Federal Tax Procedures: Due Dates and Extension of time

Question 1

A taxpayer adopts a tax year

Answer 1

by filing an income tax return by the due date to include extensions for that tax year

Question 2

A Taxpayer generally has

Answer 2

3 years to file an amended tax return measured from the date you filed your original return from April 15

If you requested an extension, the 3-year period runs from October 15

Question 3

The estate tax return (IRS Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return)

Answer 3

is due nine months after the date of death of a taxpayer

A 6-month extension is available if requested prior to the due date

Question 4

The IRS generally has

Answer 4

three years from the time a return is filed to assess a deficiency

If a return omits an amount greater than 25% of the gross income shown on the return, the statute of limitations is extended to six years

Question 5

Generally a Domestic Partnership

Answer 5

Must file form 1065 by the 15th day of the 4th month following the date its tax year ended