For 2012 returns, the due date for timely filing your return is
April 15, 2012.
For most taxpayers, April 15 is usually the due date for
filing a tax return. If you use a fiscal year, your return
is due the 15th day of the fourth month after the close of your
fiscal year. Example: if your fiscal year ends June 30, your tax
return due date would be October 15.
If the due date falls on a Saturday, Sunday or legal holiday,
the due date is extended to the next business day.
If you cannot file your return by the due date, you can request
an automatic six-month extension of time to file. To request an
extension, file Form 4868 no later than the due date of the tax
Requesting an extension of time to file does not entitle you to
an extension of time to pay tax. If you do not pay tax by the due
date of your return, you will owe interest on past-due tax, as well
as late payment penalties.
If you are a U.S. citizen or resident and your main place of
business is located outside of the United States or Puerto Rico,
you are allowed an automatic extension until June 15 to file and
pay tax that is due. This also applies to members of the military
stationed outside the United States or Puerto Rico. If you choose
to use this automatic extension, you must attach a statement to
your return showing that you met the requirements for the
You should file tax returns when they are due, regardless of
whether you can make full payment with the return. Failure to file
can be costly, and a delay in filing may result in a late penalty
and interest charges that could increase your tax bill by 25% or