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Due date of individual return.  File Form 1040, 1040A or 1040EZ by April 17, 2018.

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.


Tuition Expense:  The above-the-line deduction for qualified tuition and related expenses expired at the end of 2016; the American Opportunity Credit is still available for tax year 2017 and beyond.

Mortgage Insurance Premium:  The deduction as interest of certain mortgage insurance premiums expired at the end of 2016.


Personal Residence Cancellation of Debt Income:  The exclusion from taxable income of this income expired at the end of 2016.



  • 2/9/18:  Legislation signed that retroactively extended and modified numerous tax provisions affecting 2017 tax returns.  Common provisions for individuals that expired 12/31/16 but have now been extended include cancellation of qualified principal residence indebtedness exclusion, mortgage insurance premiums deduction and tuition and fees deduction.  There are numerous other less common provisions that were also extended.
  • Amended Returns:  Taxpayers affected by these provisions who have already filed their 2017 tax return may file an amended return to take advantage of the extension of the expiration date of these provisions.
  • Congress passed legislation in late 2017 which will have minimal impact, if any, on 2017 returns - primarily affects 2018 returns.  More information regarding this legislation will be available here in the near future.
  • Tax-deferred ABLE savings accounts for the disabled, similar to 529 plans, have been available for Oregon since January 1, 2016.  Nondeductible payins of up to $14,000 a year can be made to ABLEs for those who become blind or disabled before age 26.  Payouts are tax-free if used for housing, transportation, education, job training and the like; therefore, earnings on the account will be tax free when withdrawn and used for qualified expenses.