Does Hurricane Relief Extend Contribution Deadline

[ERISA1]

IRS has granted extensions to file returns in disaster affected areas until October 31 in many areas on the East Coast (see IR-2011-87). Accountants are telling me the relief does not extent the date by which tax payments are due. They are asking whether the contribution deadline under IRC 404(a)(6)** is extended or not.

I believe the payment deadline is referenced to the Due Date of the Return - Including Extensions. I don't think the due date for tax deposits should have any impact?

What are you telling your clients about the 404(a)(6) deadline for 2010 income tax returns that have been extended to Oct 31, 2011?

thx

** Section 404(a)(6) provides in relevant part that, for purposes of section

404(a)(3), "a taxpayer shall be deemed to have made a payment on the last day of

the preceding taxable year if the payment is on account of such taxable year and

is made not later than the time prescribed by law for filing the return for such

taxable year (including extensions thereof)."

[david rigby]

Notice 2011-87: http://www.irs.gov/newsroom/article/0,,id=....html?portlet=7