Tax Tip – When to File Individual Income Tax Returns

Tax Tips provided by Don Fitch, CPA

Income tax returns for individuals who are U.S. citizens or resident aliens generally must be filed by the 15th day of the fourth month after the close of the individual’s tax year (i.e., generally April 15 for calendar-year taxpayers) (Code Sec. 6072(a)). These returns are filed on Form 1040, U.S. Individual Income Tax Return; Form 1040A, U.S. Individual Income Tax Return; or Form 1040EZ, Income Tax Return for Single and Joint Filers with No Dependents. The final income tax return for a taxpayer who died during the year is due by the same date it would have been due had the taxpayer lived for the entire year (Reg. Sec. 1.6072-1(b)).

An extension of time for the following individuals is automatically granted to and including the fifteenth day of the sixth month following the close of the tax year (i.e., generally June 15):

(1) U.S. citizens and resident aliens who both live and work outside the United States; and

(2) members of the military on duty outside the United States (Reg. Sec. 1.6081-5).

Compliance Tip: Taxpayers taking advantage of this extension must attach a statement to their return indicating which of these applies.

Income tax returns of individuals who are nonresident aliens and earn wages subject to U.S. income tax withholding are also due by the 15th day of the fourth month after the close of the tax year. However, returns for nonresident aliens individuals who do not earn wages subject to U.S. income tax withholding are due by the 15th day of the sixth month after the close of the tax year (Reg. Sec. 1.6072-1(c)). These returns are filed on Form 1040NR, U.S. Nonresident Alien Income Tax Return; or Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents.

DON FITCH, CPA
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Email: DonFitchCPA@paylesstax.com
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This blog post is intended to serve solely as an aid in continuing tax education for Don Fitch Accountancy blog and email members. Due to the constantly changing nature of the subject of the materials, this product is not appropriate to serve as the sole resource for any federal tax, accounting opinion, tax return position, and must be supplemented for such purposes with other current authoritative materials. The information in this blog post has been carefully compiled from sources believed to be reliable, but its accuracy is not guaranteed. In addition, Don Fitch Accountancy is not engaged in rendering legal or other professional services and will not be held liable for any actions or suits based on this blog post, email, or comments made during the above presentation. If legal advice or other expert assistance is required, seek the services of a competent professional.

(Updated 02/14/2021 09:21)

Published by Don Fitch, CPA

Offers in Compromise, Wage Levy Releases, Installment Agreements, IRS Audits, and much more IRS assistance. Also, allow us to Help you complete your Tax Returns from 1913 to present (100+ Years) and for any of the 50 States.

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