### Question
How is the "filing date" defined?


### Answer
The term **filing date** is defined in *26 U.S.C. § 6611* as follows -

> the last date prescribed for filing the return of tax imposed by subtitle A for the taxable year (determined without regard to extensions)

#### Citation:
  - *26 U.S.C. § 6611*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 67-INTEREST > Subchapter B-Interest on Overpayments**

