FBAR and Describing Return Due Dates

In 2015, due dates for a few types of tax returns were changed. This included for the foreign bank or financial account reporting if you have over $10,000 in foreign accounts (FBAR, or Report 114). For a long time, it was due by June 30 - an odd date in the tax filing world). It was changed to April 15 with possible extension to October 15. Thus, it matched the Form 1040 due dates. 

When the financial crimes division of the US Treasury Department, (FinCEN) explained how to get the extended due date, it told us that if we didn't get the form filed by April 15, we automatically got until October 15 to file the form.

So, wouldn't it be easier to have written the law to say the due date is October 15.  And then when FinCEN provides us the instructions (online, and the form must be filed electronically), it could just say it is due by October 15, but it is recommended to file the form at the same time you e-file your Form 1040 so you don't forget to file it.

FinCEN recently announced that when April 15 falls on a weekend or holiday, as it does for 2018, the form is due the next day - so April 17, 2018. But, if you miss that date, you have until October 15, 2018.

For IRS information on FBAR - click here.

What do you think? What would be the simplest way to describe the due date for any return?