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FAQs for Hurricane Victims - Fiscal Year Filers

(8/14/06) Q:  Does the postponement of time to file a tax year Form 1040 until October 16, 2006, also apply to an affected taxpayer who is an established fiscal year filer?

A: Yes.  Fiscal year affected taxpayers filing a 2005 Form 1040 (for tax years that began in 2005) have until October 16, 2006, to file the return if the original due date for filing the return falls after April 15, 2006, and before October 16, 2006.  If such an affected taxpayer needs additional time to file the fiscal year 2005 Form 1040, the taxpayer may submit a Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, on or before October 16, 2006.  Fiscal year taxpayers whose due date for filing a 2005 Form 1040 falls after October 16, 2006, are not eligible for relief because the due date does not fall during the disaster relief period.  These taxpayers, however, can request an extension of time to file just like any other taxpayer.


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Page Last Reviewed or Updated: 25-Apr-2014