Tax Day by Tax Year - Tax Season 2010 

ANNOUNCEMENT: New May 11 Extended Filing Deadline for Flood Victims

The IRS has extended the deadline to file individual federal tax returns for residents of Massachusetts, Rhode Island, and West Virginia who were affected by severe storms and flooding in March, 2010. President Obama has declared several counties in each of the affected states to be federal disaster areas, and the IRS has extended the filing deadline for all residents of these counties.

If you live in one of the following counties, your tax deadline of April 15 has been extended to May 11:

• Massachusetts: Bristol, Essex, Middlesex, Norfolk, Plymouth, Suffolk, and Worcester Counties
• Rhode Island: Kent, Newport, Providence, and Washington Counties
• West Virginia: Fayette, Greenbrier, Kanawha, Mercer, and Raleigh Counties

Massachusetts has also extended the state income tax return filing deadline to May 11 for residents of the counties listed above.

Rhode Island has extended the state income tax return filing deadline to May 11 for all state residents.

Tax Deadline for Tax Year 2009: IRS efile Start Jan. 15. 2010

Tax Date	Type of Filing Deadline
April 15, 2010	Federal Income Tax Return Tax Day for Tax Year 2009
April 15, 2010	State Income Tax Return Tax Day for Tax Year 2009
April 15, 2010	Extension for Federal Income Tax Return Due Date for Tax Year 2009
	State Tax Return Extension Due Dates
October 15, 2010	Last day to efile a 2009 income tax return - for tax extension and late tax efilers - Important notice
October 20, 2010	Last day to prepare and/or print a 2009 tax year income tax return on efile.com -- no electronic submission to IRS after October 20, 2010.

Important notice for tax extension and late efilers - after April 15, 2010:

1. The IRS might apply late fee penalties plus interest on taxes owed.
2. The IRS late fee penalties might not apply for those who will receive refunds.

TaxTip: What if I owe more in taxes than I can afford to pay?

Tax Amendment Deadline

Tax Date	Type of Filing Deadline
3 years from date of original return OR 2 years from date tax was paid (whichever is later)	Tax amendment to claim tax refund

Tax Tip: Always submit your tax return by April 15 for the previous tax year to avoid additional penalty fees and interest.

Reasons to file a tax amendment:

1. To correct an error (e.g., filing status, income, deduction, tax credit) on a previously efiled or filed tax return.
2. To add tax information (e.g., income, deduction, tax credit) that was omitted on a previously efiled or filed tax return.
3. To change efiled or filed tax returns from a previous tax year, file a separate form in a separate envelope for each tax year. Enter the correct tax year on each tax amendment.

Other important information about tax amendments:

• If you make an amendment or change to your federal tax return, this might also affect your state tax return. Please contact your state tax agency.
• If you did not efile/file a federal tax return for an expired tax year, you must submit the tax form for that particular tax year. It is not sufficient to file only a tax amendment in that case.

When it is unnecessary to file a tax amendment:

Please note the following:

• The IRS service center might correct mathematical errors without you having to file an amendment.
• Forms and schedules regarding an existing return can be submitted after the filing deadline without filing a tax amendment.
• Before you claim any additional refund through an amendment, wait for your refund check to arrive.

Learn more on how to file a tax amendment

Tax Extension Deadline

• Federal tax extension due date and how to efile an extension
• State tax extension information

Previous Tax Year

• There is no IRS deadline for overdue previous year tax returns.
• You cannot submit previous year tax returns via efile.
• Your options to file previous year tax returns are:
  1. Do it alone: Download and complete the tax forms for the appropriate tax year and complete the forms either through the ADOBE READER or by hand.
     
     Tax Year 2008 · Tax Year 2007 · Tax Year 2006 · Tax Year 2005 · Tax Year 2004
  2. Do it with us: Work with a tax professional online. Instead of visiting a local tax office, you can have your tax return completed by a TaxPro (this feature will be available soon).

Note: If you file a previous year's tax return(s) after the deadline:

1. The IRS might apply late fee penalties plus interest on taxes owed.
2. If you expect a tax refund, IRS late fee penalties might not apply.

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