Limit on number of extensions?

any penalties or interest because, as he says, he has enough withheld during the year to cover what he owes when he eventually files. As I understand it, an extension allows one to wait until October of the same tax year to file. October has come and gone and he still has not filed for 2011. Can he get an extension of his extension ad infinitum, until he's in the mood to file?

No. While there will be no penalty when he finally files, should additional tax be assessed on that year through, for example, an audit, failure to file penalty would apply to the additional tax amount.

Phil Marti VITA/TCE Volunteer Clarsburg,MD

any penalties or interest because, as he

eventually files.   As I understand it, an

October has come and gone and he still has

until he's in the mood to file?  Can he extend

Your friend better be correct about being due a refund for 2011 because he no longer has a valid extension for that year. If he owes any penalties or interest, those will be computed from April 15, 2011.

There may be no federal penalty when there's a refund, but not all states follow that example for state income tax purposes.