Due date for tax: April 15th or 17th?

[Kimokeo]

Publication 509 is the Tax Calendar. It sets April 17, 2007, as the due date for filing and paying the tax for 2006.

Publication 505 is the Estimated Tax Payment publication. It sets April 15, 2007, as the due date for paying the tax for 2006.

However, the Publication 505, states a payment received on the first business day would be considered timely paid.

So, if you owed $100 and you paid it on April 30th, would you charge interest from April 15th or the 17th? The Publication 509 moved the DUE DATE where the Publication 505 provided the exception.

Could the Pub 509 be considered misleading?

[webhick]

Seems to me that April 15th is the due date for the estimated payments, which are supposed to be made quarterly throughout the year. That's different than your actual taxes, which were due on April 17th. Most estimated payment schedules I've seen don't bother with the April 15th payment - just the June, September, and January ones.

[Quixote]

So, if you owed $100 and you paid it on April 30th, would you charge interest from April 15th or the 17th?

April 15.

Could the Pub 509 be considered misleading?

Yes.

An extra two days of interest isn't all that significant. Filing a claim for refund two days after the RSED would be. Procrastinators have learned, too late, that the last date for filing a refund claim is counted from the due date, not the first business day after the due date.