The format of the process date file is defined.

本文定义了工艺数据文件的格式。

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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.

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If you extended your tax return filing to October 15, 2012, it extends the date to file your Form 8938.

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