If you still haven't filed your 2002 federal and
Massachusetts income taxes yet, Oct. 15 is the
absolute deadline. More than 1 million people still
haven't filed their 2002 federal income taxes yet,
according to the Internal Revenue Service. If you
don't file by next Wednesday, the IRS may impose a
late filing penalty, generally 5 percent per month
of any unpaid tax. Next Wednesday is also the
deadline for the automatic six-month extension on
your 2002 Massachusetts income tax. (By coincidence,
Oct. 15 is also the IRS deadline for
recharacterizing - or reversing - a 2002 conversion
of a traditional IRA to a Roth IRA - but only if you
filed your 2002 return on time.) For more
information about the IRS deadlines, go to

http://www.irs.gov/newsroom/article/0,,id=101755,00.html