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IRS.gov Website
Publication 519
taxmap/pubs/p519-032.htm#en_us_publink1000222559

When and
Where To File(p34)

For Use in Tax Year 2013
rule
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 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, mail your return to:


Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215


If enclosing a payment, mail your return to:


Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303


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.