### Question
Can you define what 2020 calendar year filing deadline means?


### Answer
**2020 calendar year filing deadline** is defined as the following in *26 U.S.C. § 6428B*:

> the date specified in section 6072(a) with respect to returns for calendar year 2020

#### Citation:
  - *26 U.S.C. § 6428B*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

