Contemporaneous means that you have to have received it by the earlier of the date you file your return or the due date for the return, including extensions.
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And you need to have the substantiation letter from the charity on or before the earlier of the date you file your return or the due date (including extensions) for filing the return.
Most taxpayers should be able to file on that date though some taxpayers will have to wait a bit for revised forms.
Many observers have suggested defensive techniques that deploy TrueCrypt disk encryption with hidden volume partitions or PGP Whole Disk Encryption rendering the entire computer unbootable thereby making even file time and date stamps unavailable.
However, if you file your return after the due date, the later date applies: if you file for the 2012 tax year on October 23, 2013, the IRS may examine your tax return, make changes or assess additional tax through October 23, 2016.
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For purposes of claiming a refund, the SOL expires three (3) years from the due date of the return even if you file the return before the due date.
FORBES: Taxes From A To Z (2013): S Is For Statute Of Limitations
If you extended your tax return filing to October 15, 2012, it extends the date to file your Form 8938.
You can set up and fund a Simplified Employee Pension plan until Apr. 15, or if you get an extension, the date you file your return.
As explained above, if the players association does not file to decertify before the agreement expires tonight, they will have to wait six months after the date they decertify to file an antitrust claim.
The FDIC has three years for tort claims and six years for breach-of-contract claims to file suit from bank closure date.
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For tax documents, usually there is no need to keep them longer than four years after the date that you file your tax returns, unless it was some really funky transaction that you are particularly worried about.
They usually must file for reimbursement by a later date, typically between March 31 and May 31.
Start looking through your records now and figure out what you need to do in order to file your tax return by the due date.
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Do file form 1040X within 3 years after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later.
When to file Generally, to claim a refund, you must file Form 1040X within three years from the date you filed your original tax return or within two years from the date you paid the tax, whichever is later.
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He said it would file an appeal but had to wait until after the sentencing date - 11 October - to do so.
And we'll make it easier, quicker and less expensive for you to file a return, so that April 15th is not a date that is approached with dread every year.
You can amend past returns and file for back refunds for up to three years from the original due date of a return, including extensions.
Congress expressly denied IRS statutory authority to assess additional tax from taxpayers after 3 years from the date the taxpayer complied with his statutory legal duty to sign and file his non-fraudulent tax return with IRS, under penalty of perjury, with payment of the tax calculated by the taxpayer against his worldwide gross taxable income (WGTI).
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That moves your due date to June 17 (since June 15 falls on a Saturday) to file and pay.
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Each tweet is a JSON file, containing an immense amount of metadata in addition to the contents of the tweet itself: date and time, number of followers, account creation date, geodata, and so on.
FORBES: The Library of Congress' Twitter Archive, One Year Later
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