In the past year, the Pennsylvania Department of Revenue and the Internal Revenue Service have not been on the same page with respect to the time granted pursuant to an application for an extension. While individual and corporate filers have consistently been granted an automatic six (6) month extension upon application, fiduciary and partnership filers had to mark another date on their calendars.
For tax years ending on or before December 31, 2008, the Pennsylvania Department of Revenue granted an automatic six (6) month extension for fiduciary and partnership returns. However, for the same taxable year, the Internal Revenue Service granted only a five (5) month extension for the same return.
For tax years ending on or before December 31, 2009, the deadlines for fiduciary and partnership returns imposed by the Internal Revenue Service and the Pennsylvania Department of Revenue have unified. Specifically, Pennsylvania Department of Revenue has shortened the time for extensions from six (6) months to five (5) month extensions for both fiduciary and partnership returns.
For calendar year 2009 fiduciary and partnership returns, the deadline for Pennsylvania and federal returns was April 15, 2010, with extended returns due on September 15, 2010.
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This advice is not intended or written to be used for, and it cannot be used for, the purpose of avoiding any federal tax penalties that may be imposed, or for promoting, marketing or recommending to another person, any tax-related matter.