Publication 519
taxmap/pubs/p519-032.htm#en_us_publink1000222559If 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 address for dual-status aliens shown on the back page
of the Form 1040 instructions.
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.
 | 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. For example, if you received wages subject to withholding, the
due date for your calendar year 2010 return is April 18, 2011, instead of April
15, because of the Emancipation Day holiday in the District of Columbia. |
Previous Page |
Table of Contents |
Index |
Next Page
