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Due date of individual return.  File Form 1040 by April 15, 2020. 

Automatic 6-month extension to file tax return.  You can use Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return.


A brief summary of  some changes to Retirement Plan Provisions  included in the December 20, 2019 tax law:

    The starting date for taking required minimum distribu-tions from an IRA is the year the owner turns 72.

    The age 70 1/2 limit for making IRA contributions no longer applies.

    Non-spouse inherited IRAs are now subject to a 10-year maximum distribution period.

    401(k) plans are permitted to adopt qualified birth or adoption distributions.

    Qualified birth or adoption distributions up to $5,000 are exempt from the early-withdrawal penalty.




  • Legislation passed by Congress and signed into law December 20, 2019, the "Consolidated Appropriations Act of 2020" included a number of tax law changes.  Changes affecting 2019 individual tax returns by extending provisions that expired at the end of 2017 are far too numerous to address here.  Check under the New Tax Law tab for information on some of the more familiar changes affecting 2019 tax returns.  These extensions may necessitate the filing of an amended return for 2018.
  • Amended Returns:  The statute of limitations for making changes to a tax return is generally three years from a tax return's due date or date filed, whichever is later.  Thus, an amended return can still be filed for 2016, 2017 and 2018 tax returns.  Also, the IRS has the authority to initiate changes to tax returns during this same time period.  If the IRS has determined that a return is fraudulent, they are not bound by this time period for investigating and initiating changes.
  • ABLE savings accounts for the disabled, similar to 529 plans:  Nondeductible contributions of up to $15,000 a year can be made to ABLE accounts for those who become blind or disabled before age 26.  While all is nondeductible for federal purposes, Oregon allows a subtraction for contributions you make to an Oregon or contracting state's ABLE account of up to $4,865 if you file a joint return ($2,435 for all others).  To qualify for the Oregon subtraction, contributions must be made before the designated beneficiary turns 21 years old.  Important Oregon ABLE change for 2019:  You can only subtract your contribution if you made it before the end of the 2019 tax year.  Contributions made in tax years that begin on or after January 1, 2020 will qualify only for a new tax credit available on your 2020 Oregon return.  Withdrawals will be tax free when used for qualified expenses such as education, housing, transportation, assistive technology, personal support services, employment training and support, and fees for legal and financial services, among others.