Because April 15, 2007, falls on a Sunday this year, and Monday, April 16, 2007, is a legal holiday (Emancipation Day) in the District of Columbia, the general due date for filing a 2006 federal income tax return is extended to Tuesday, April 17, 2007. (Certain individuals outside the U.S., including members of the military, are automatically entitled to additional time.)

The April 17, 2007, deadline also applies to 2006 tax year contributions to traditional and Roth IRAs, and individual estimated tax payments for the first quarter of 2007.

Individuals who are unable to file their 2006 federal income tax returns by April 17, 2007, can get an automatic 6-month extension of time to file by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, electronically or on paper by the due date. It's important to note that this 6-month extension is not an extension of time to pay federal income taxes--individuals must still estimate and pay their income tax by the normal due date.

Al Caicedo, CSA Asset Preservation Consultant Macomb County Money Expert 37040 Garfield, Suite Clinton Township, MI 48036 Phone: 586-286-5820 Fax: 586-286-5827 E-mail: cks@summitgp.com Web: www.summitgp.com