What statute or code says tax returns are due on April 15

[Mass_Shyster]

What is the name of your state (only U.S. law)? MA

Does anyone know, off the top of their head, what legal authority says that tax returns are due on April 15?

 

[justalayman]

I'm thinking none because tax returns are due by April 18 this year.


except in Mass or Maine where it is April 19

but the answer you are actually looking for is

26 USC § 6072


(a) General rule
In the case of returns under section 6012, 6013, or 6017 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section.

some holidays got in the way this year extending everybody's right to procrastinate a few days extra.


Oh, ignore that since it wasn't off the top of my head. I had to use my super computer* and flyingron's internet (whoops, Al Gore's internet) to find it.


*not a super computer like Deep Blue but simply, it's my super computer because in my mind, it's super.

 

[LdiJ]

I'm thinking none because tax returns are due by April 18 this year.


except in Mass or Maine where it is April 19

but the answer you are actually looking for is

26 USC § 6072


(a) General rule
In the case of returns under section 6012, 6013, or 6017 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section.

some holidays got in the way this year extending everybody's right to procrastinate a few days extra.


Oh, ignore that since it wasn't off the top of my head. I had to use my super computer* and flyingron's internet (whoops, Al Gore's internet) to find it.


*not a super computer like Deep Blue but simply, it's my super computer because in my mind, it's super.

Yep...that is it.

Basically everybody gets 3.5 months to get their stuff together after the close of their fiscal year. It just happens that most individuals operate on a calendar year.

 

[Mass_Shyster]

26 USC § 6072

Thanks. That's exactly what I'm looking for.

 

[Proserpina]

I'm thinking none because tax returns are due by April 18 this year.


except in Mass or Maine where it is April 19

but the answer you are actually looking for is

26 USC § 6072


(a) General rule
In the case of returns under section 6012, 6013, or 6017 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section.

some holidays got in the way this year extending everybody's right to procrastinate a few days extra.


Oh, ignore that since it wasn't off the top of my head. I had to use my super computer* and flyingron's internet (whoops, Al Gore's internet) to find it.


*not a super computer like Deep Blue but simply, it's my super computer because in my mind, it's super.

(Completely OT but JAL, you just made my entire day )

 

[FlyingRon]

This year:

Friday April 15 - Observation of Emancipation Day in DC (actually the date is the 16th but observed on Friday because it falls on Saturday).
Saturday April 16 - Rolls forward because it's Saturday
Sunday April 17 - Rolls forward because it's Sunday
Monday April 18 - Taxes due.

 

[cbg]

This year:

Friday April 15 - Observation of Emancipation Day in DC (actually the date is the 16th but observed on Friday because it falls on Saturday).
Saturday April 16 - Rolls forward because it's Saturday
Sunday April 17 - Rolls forward because it's Sunday
Monday April 18 - Taxes due.

...except in Maine and Massachusetts, who have until Tuesday, April 19th since the third Monday in April (this year, Monday April 18th) is a state holiday, Patriots' Day.

 

[FlyingRon]

...except in Maine and Massachusetts, who have until Tuesday, April 19th since the third Monday in April (this year, Monday April 18th) is a state holiday, Patriots' Day.

Yep, and I used to get that day off because our corporate headquarters was in Massachusetts. It came in handy the year I ran the Boston Marathon.

 

[cbg]

It's the one and only holiday I DON'T get off. I'm on the wrong side of the river - the Marathon doesn't go anywhere near us, so even though the students (and thus the faculty) have the day off, those of us in Central Admin don't.