Please tell me who makes the decision on what dates to go by? ( meaning  filing from end of October to December 31? or from October24 - October 25)  And also when is that decision made?  (meaning when they applied for their tax id number? or just when ever they decide to  file?

Time is running out..getting closer and closer to the cut off of 4/15.  I just don't want to be the blaim for not filing something on time etc...  I am very nervous on this.

All your help, sincerely, will be so much appreciated.