<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>