Individual income tax returns with approved extensions to meet the bona fide residence test will generally be due on February 1 (since January 30 falls on a Saturday) and must be filed by this date. Individuals who are required to allocate moving expenses, nevertheless, may have been granted an extension up to March 31. Returns […]
Individual income tax returns with valid extensions to December 15 must be filed by this date: Form 1040 extended with Form 4868 (or electronic extension payment) and granted additional 2-month discretionary extension; Form 1040NR originally due on April 15, extended with Form 4868, and granted additional 2-month discretionary extension; and Form 1040NR originally due on […]
Individual income tax returns (Form 1040 and Form 1040NR originally due on April 15) with a Form 4868 filed or an electronic extension payment made, are due on October 15. Taxpayers out of country can request an additional discretionary 2-month extension of time to file their returns (to December 15) if they need more time. […]
Individual income tax returns for expatriates (Form 1040), and nonresident aliens (Form 1040NR) who meet the following conditions are due on June 15 – US citizens and resident aliens who, on April 15, are: Living outside of the United States and Puerto Rico and the main place of business or post of duty is outside the United […]
Individual income tax returns (Form 1040 and Form 1040NR) and balance of any tax liability are due on April 15 unless the taxpayer has applied for an extension of time to file (Form 4868 or Form 2350) or meets one of the following conditions: US citizens and resident aliens are eligible for an automatic 2-month extension to June […]
Individual income tax returns with approved extensions to meet the bona fide residence test will generally be due on January 30 and must be filed by this date. Individuals who are required to allocate moving expenses, nevertheless, may have been granted an extension up to March 31. Returns mailed and post-marked by USPS or designated Private […]
Individual income tax returns with valid extensions to December 16 must be filed by this date: Form 1040 extended with Form 4868 (or electronic extension payment) and granted additional 2-month discretionary extension; Form 1040NR originally due on April 15, extended with Form 4868, and granted additional 2-month discretionary extension; and Form 1040NR originally due on […]
Individual income tax returns (Form 1040 and Form 1040NR originally due on April 15) with a Form 4868 filed or an electronic extension payment made, are due on October 15. Taxpayers out of country can request an additional discretionary 2-month extension of time to file their returns (to December 16) if they need more time. […]
IRS Finalizes QBI Deduction Safe Harbor for Rental Real Estate On September 24, the Internal Revenue Service (IRS) issued Revenue Procedure 2019-38 that has a safe harbor allowing certain interests in rental real estate, including interests in mixed-use property, to be treated as a trade or business for purposes of the qualified business income (QBI) […]
Individual income tax returns for expatriates (Form 1040), and nonresident aliens (Form 1040NR) who meet the following conditions are due on June 17 – US citizens and resident aliens who, on April 15, are: Living outside of the United States and Puerto Rico and the main place of business or post of duty is outside the United States and […]