Interesting 2010 Tax Return Due Dates

While we wait for our elected national leaders to do something responsible with our 2010 and 2011 tax laws, let's look ahead to some interesting 2010 tax return due dates.

Even though April 15, 2011 falls on Friday, the due date for filing 2010 federal individual income tax returns is Monday, April 18, 2011.  So I will lose another weekend to tax season!  The due date is delayed because Friday, April 15^th is Emancipation Day, a legal holiday in Washington, DC.  The various states will have their own due dates.  Utah’s due date will follow the federal due date.  The April 18^th due date is also effective for filing Form 4868 for an automatic six-month extension.  The extended due date is October 17, 2011, because October 15^th falls on Saturday.

New for 2010 Utah partnership tax returns, the six-month extension period has been shortened to five months.  So the extended Utah partnership due date is now September 15, 2011 instead of October 17, 2011.  This change conforms the Utah partnership extension due date to the federal due date, which was previously shortened to five months for 2009 partnership tax returns.

Note that even though the federal trust tax return extension period was shortened to five months beginning with 2009 trust tax returns, Utah’s trust tax return extension period remains at six months for 2010 trust tax returns.  Also, no changes have been made to federal or Utah corporation tax return due dates.