Late Filer

Late Filer

A person or company that files a tax return after the appropriate deadline. The term does not apply if the filer receives an extension on the deadline; the term late filer is only given to scofflaws.
References in periodicals archive ?
7166, a candidate who fails to file his or her Soce within the prescribed period, whether as a late filer or as a nonfiler, will be fined and/or barred from 'enter[ing] upon the duties of his office until he has filed' the required Soce.
There was only one late filer in Lane County legislative races: Joe Potwora, a branch manager at Eugene's Guild Mortgage Co.
17, the late filer should prepare a statement detailing the circumstances that led to the late filing and also should make sure, and represent, that any income from the accounts has been properly reported.
Amanullah said all the affectees will get compensation cheques even if they are late filer.
Under the law, a candidate who fails to file his or her Soce within the prescribed period, whether as a late filer or a nonfiler, will be fined and/or barred from enter[ing] upon the duties of his office until he has filed the required Soce.