published October, 2011
If your personal or partnership return is on extension, the final date to file and still be on time for 2011 is Monday, October 17th but I’m telling people the 15th so I have time to transmit and verify receipt of tax returns. I’ll be reviewing my list of clients I put on extension and sending out reminder emails, but if your return is not yet filed, it is your responsibility to gather whatever remains (or complete your books!) and get it to either me or another tax preparer to file on time.
There are very annoying penalties for not filing on time, and separate penalties for not paying on time, so you should plan on filing, even if you think you won’t have enough money to pay your tax right now.
Because of the quantity of returns I have on extension this year, and other commitments, I’ve asked Ann Opara, CPA, to assist me with preparing some individual returns this year. You may be contacted by Ann, and although I will review the returns, if she has prepared “substantially all” of your return, she will “sign” the return as preparer this year, as is appropriate per the IRS Circular 230 rules.