No collateral is necessary for this payment plan, which is made by providing a 6166 Notice of Election with a filed tax return within six months of the return due date.
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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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.
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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.
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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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 IRS purposes, the SOL to examine your tax return, make changes or to assess any additional tax liabilities is three years from the due date of the return or the day you actually filed your tax return, whichever is later.
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The timing is right, since, with extension, an estate tax return is due 15 months after date of death.
First, I need to correct something that you stated: taxes are not dischargeable if the return was filed after its due date and less then two YEARS (not days) before filing.
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.
The IRS automatically grants late relief under a special Revenue Procedure, up until the due date of the tax return including extensions.
If you overfund your HSA, you must pay a 6% excise tax on excess contributions, although you can avoid the excess contribution penalty if you withdraw the excess contribution and earnings by the due date of your tax return, including extensions, for that year and report the earnings as income.
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You can set up and fund a SEP for 2002 until the due date for your 2002 tax return, including extensions.
Handle the difficult Form 8949 reconciliations and explanations required on your tax return after the extension and before the final due date of Oct. 15.
You must make the choice by the due date, including extensions, of your return and you cannot revoke the choice.
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