So are they do on January 1st midnight or 31st midnight?

<p>I really need to know..</p>

<p>Think of the time as 11:59 PM and 12:01 AM. A January 1 deadline would allow you either to postmark by mail on that date (keeping in mind that MANY post offices do not operate on that holiday) OR to e-file as late as 11:59 PM.</p>

<p>Nice, thanks. Woohoo.</p>

<p>East Coast Time! Adjust accordingly.</p>