United States: April 17, 2012 Filing Deadline for 2011 Returns
On January 4, 2012, the U.S. Internal Revenue Service (IRS) issued a release1 announcing that individual taxpayers will have until Tuesday, April 17, 2012, to file their 2011 tax returns and to pay amounts of tax due.
This year, April 15 is a Sunday, and Emancipation Day (a holiday observed in the District of Columbia) is Monday, April 16. Under the Code, District of Columbia holidays affect tax deadlines in the same way that federal holidays do.
As noted by the IRS, individual taxpayers requesting an automatic extension to file their income tax returns will have until October 15, 2012, to file their 2011 tax returns.
The IRS also announced that beginning January 17, 2012, it will accept electronically filed (e-filed) 2011 returns.
This article has been republished with permission from “Due Date for Filing 2011 Individual Income Tax Returns (and Paying Amounts of Tax Due) Is April 17, 2012” in KPMG LLP’s TaxNewsFlash-United States No. 2012-004 (January 4, 2012).
Source: KPMG


