Rev. date: 11/05/2012
April 15 of each year is the due date for filing your federal individual income tax return if your tax year ends December 31st. Your return is considered filed timely if the envelope is properly addressed and postmarked no later than April 15. If you use a fiscal year (which is a year ending on the last day of any month other than December), your return is due on or before the 15th day of the fourth month after the close of your fiscal year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day (i.e., Tax Year 2011 was due April 17,
2012).
If you cannot file by the due date of your return, then you can request an extension of time to file. However, an extension of time to file is
not
an extension of time to pay. You will owe interest on any past-due tax and you
may be subject to a late-payment penalty if timely payment is not made. To
receive an automatic 6-month extension of time to file your return, you can file
Form 4868,
Application for Automatic Extension of Time to File U.S. Individual Income Tax
Return, by the due date of your return. For more information, refer to the Form 4868
instructions.
If you are a United States citizen or resident alien, who is either: (1) living outside of the United States and Puerto Rico and your main place of business or post of duty is outside of the United States and Puerto Rico; or (2) in military or naval services on duty outside of the United States and Puerto Rico on the due date of your return, you are allowed an automatic 2-month extension until June 15 to file your return and pay any tax due. For additional information refer to
Publication 54,
Tax Guide for U.S. Citizens and Resident Aliens Abroad. If you use this automatic 2-month extension, you
must
attach a statement to your return explaining which of the two situations qualify
you for the extension. For additional information on extensions, refer to
Tax Topic 304.
If you are serving in a combat zone or in a contingency operation (or are hospitalized as a result of an injury received while serving in such an area or operation), you have at least 180 days after you leave the designated combat zone/contingency operation to file and pay taxes. See
Publication 3,
Armed Forces' Tax Guide.
If you are determined by the Service to be affected by a presidentially declared
disaster or a terroristic or military action, then you may have up to one year
after the due date of your return to file and pay taxes, depending on the
deadline specified by the Service.
If a joint return is filed,
both
husband and wife must sign the return. If your spouse cannot sign because of a
medical condition and requests that you sign the return, sign your spouse's name
in the proper place followed by the word "by" (your signature), followed by the
word "husband" or "wife." Be sure to also sign in the space provided for your
signature. In addition, you must attach a statement that includes the form
number of the return you are filing, the tax year, the reason your spouse cannot
sign the return, and that your spouse has agreed to your signing for him or her.
If you are the guardian for your spouse who is mentally incompetent, you may
sign the return for your spouse, as guardian.
If your spouse cannot sign the return for any other reason, you may sign it only if you are given a valid power of attorney. The document granting you power of attorney should be attached to the return when it is filed.
Form 2848,
Power of Attorney and Declaration of Representative, may be used for this purpose.
If you are filing a return for a minor child who cannot sign the return, sign the child's name followed by the word "by," your signature, and your relationship, such as "parent" or "guardian for minor
child."
For information on filing and signing a return for a decedent, refer to
Tax Topic 356.
If you are filing
Form 1040, attach all related schedules and forms behind your return in order of the sequence number located in the upper right hand corner of the schedule or form. Be sure to attach a copy of
Forms W-2 (PDF) and
Form 2439,
Notice to Shareholder of Undistributed Long-Term Capital Gains, to the front of Form 1040. If you received a
Form W-2C
(a corrected Form W-2), attach a copy of your original forms W-2 and any Forms
W-2c. Also attach
Form W-2GForm 1099-R if tax was withheld.
If you owe tax, you may pay by check or money order payable to the "United States Treasury." On the front of your check or money order, please include your name, address, taxpayer identification number, daytime phone number, the tax year and type of form you are filing (for example, "2012 Form 1040"). Enclose your payment with your return. Do
not mail cash with your return.
If you cannot pay all of the tax due on your return, the IRS may be able to assist you with arranging payments. For additional information on what to do if you cannot pay your income tax, refer to
Tax Topic 202.
You may want to file electronically! When you file electronically, you usually receive your refund within 3 weeks after the IRS has received your return, even faster if you have it directly deposited into your checking or savings account. Many professional tax return preparers offer electronic filing of tax returns in addition to their return preparation services. A fee may be charged by the provider to file your return electronically. For more information on electronic filing, visit the IRS website at
www.irs.gov and click on the
e-file logo on the home page.