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previous page Previous Page: Publication 519 - U.S. Tax Guide for Aliens - Forms To File
next page Next Page: Publication 519 - U.S. Tax Guide for Aliens - Illustration of Dual-Status Return
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taxmap/pubs/p519-032.htm#en_us_publink100039284

When and 
Where To File(p35)


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If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. In either case, file your return with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. In any case, file your return with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
Deposit
If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday.
previous pagePrevious Page: Publication 519 - U.S. Tax Guide for Aliens - Forms To File
next pageNext Page: Publication 519 - U.S. Tax Guide for Aliens - Illustration of Dual-Status Return
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication