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


### Answer
Under *26 U.S.C. § 6724*, **required filing date** is defined as:

> the date prescribed for filing an information return with the Secretary (determined with regard to any extension of time for filing)

#### Citation:
  - *26 U.S.C. § 6724*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B-Assessable Penalties > PART II-FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS**

