If taxpayer files by April 15 rather than the extended deadline, when does the statute of limitations start to run?
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4 years ago
China virus extended tax deadline and stature of limitations
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- posted
4 years ago
The statute of limitations uses the due date. Under normal circumstances, if you filed early (before 4/15), the statute would use
4/15, not your filing date. If you requested an automatic extension to 10/15, the statute starts to run from 10/15. If you file late, the statute starts to run from the filing date.The Sec'y of the Treasury has announced that the new due date for 2019 filing is July 15. As such, the statute will run starting from July 15 for all timely filers. If you requested an extension (still 10/15), then the statute will start to run from 10/15. If you file late, the statute starts to run from the filing date.