### Question
How does the law define filing date?


### Answer
Under *26 U.S.C. § 6104*, **filing date** is defined as:

> the last day prescribed for filing the return under section 6033 (determined with regard to any extension of time for filing)

#### Citation:
  - *26 U.S.C. § 6104*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

