April 15, 2009, is the due date for filing your 2008 income tax return if you use the calendar year. For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5
Table 1-5. When To File Your 2008 Return For U.S. citizens and residents who file returns on a calendar year.
| ||For Most Taxpayers||For Certain Taxpayers|
Outside the U.S.
|No extension requested||April 15, 2009||June 15, 2009|
Form 4868 filed, or credit
card payment made
|October 15, 2009||October 15, 2009|
If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year.
When the due date for doing any act for tax purposes—filing a return, paying taxes, etc.—falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. taxmap/pub17/p17-005.htm#en_us_publink100031913
Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. If you send your return by registered mail, the date of the registration is the postmark date. The registration is evidence that the return was delivered. If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. The postmarked certified mail receipt is evidence that the return was delivered. taxmap/pub17/p17-005.htm#en_us_publink100031914
If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. The private delivery service can tell you how to get written proof of this date.
The following are designated private delivery services.
- DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm, and DHL 2nd Day Service.
- Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
- United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.
Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS.
The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. The date and time in your time zone controls whether your electronically filed return is timely.taxmap/pub17/p17-005.htm#en_us_publink100031917
If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. For more information, see Penalties
, later. Also see Interest
under Amount You Owe
If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. taxmap/pub17/p17-005.htm#en_us_publink100031918
If you are a nonresident alien and earn wages subject to U.S. income tax withholding, your 2008 U.S. income tax return (Form 1040NR or Form 1040NR-EZ) is due by:
- April 15, 2009, if you use a calendar year, or
- The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year.
If you do not earn wages subject to U.S. income tax withholding, your return is due by:
- June 15, 2009, if you use a calendar year, or
- The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year.
See Publication 519 for more filing information.
If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. See Publication 559. taxmap/pub17/p17-005.htm#en_us_publink100031920
You may be able to get an extension of time to file your return. Special rules apply for those who were:
- Outside the United States, or
- Serving in a combat zone.
If you cannot file your 2008 return by the due date, you may be able to get an automatic 6-month extension of time to file. taxmap/pub17/p17-005.htm#en_us_publink100031922
If your return is due on April 15, 2009, you will have until October 15, 2009, to file.
If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. You may also be charged penalties, discussed later.
You can get the automatic extension by:
- Using IRS e-file (electronic filing), or
- Filing a paper form.
There are two ways you can use e-file to get an extension of time to file. Complete Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to use as a worksheet. If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. If you e-file Form 4868 to the IRS, do not also send a paper Form 4868.taxmap/pub17/p17-005.htm#en_us_publink100031926
You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. You will need to provide certain information from your tax return for 2007. If you wish to make a payment by electronic funds withdrawal, see Electronic payment options
, under How To Pay
, later in this chapter.
You can get an extension by paying part or all of your estimate of tax due by using a credit card. You can do this by phone or over the Internet. You do not file Form 4868. See Credit card
, under How To Pay
, later in this chapter.
You can get an extension of time to file by filing a paper Form 4868. Mail it to the address shown in the form instructions.
If you want to make a payment with the form, make your check or money order payable to the "United States Treasury." Write your SSN, daytime phone number, and "2008 Form 4868" on your check or money order. taxmap/pub17/p17-005.htm#en_us_publink100031929
You must request the automatic extension by the due date for your return. You can file your return any time before the 6-month extension period ends. taxmap/pub17/p17-005.htm#en_us_publink100031930
Enter any payment you made related to the extension of time to file on Form 1040, line 67. If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 10, or Form 1040A, line 43. Also enter "Form 4868" and the amount paid in the space to the left of line 10 or line 43. taxmap/pub17/p17-005.htm#en_us_publink100098710
You are allowed an automatic 2-month extension (until June 15, 2009, if you use the calendar year) to file your 2008 return and pay any federal income tax due if:
- You are a U.S. citizen or resident, and
- On the due date of your return:
- You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or
- You are in military or naval service on duty outside the United States and
However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid.
If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. See Individuals Serving in Combat Zone
, later, for special rules that apply to you.
If you file a joint return, only one spouse has to qualify for this automatic extension. If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. taxmap/pub17/p17-005.htm#en_us_publink100098713
To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. (See the situations listed under (2), earlier.) taxmap/pub17/p17-005.htm#en_us_publink100098714
If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. File Form 4868 and check the box on line 8.
This additional 4-month extension of time to file is not a further extension of time to pay. You can use a credit card to pay your estimate of tax due. See How To Pay
, later in this chapter.
An extension of more than 6 months will generally not be granted. However, if you are outside the United States and meet certain tests, you may be granted a longer extension. For more information, see Further extensions under When To File and Pay in Publication 54.taxmap/pub17/p17-005.htm#en_us_publink100098717
The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces.taxmap/pub17/p17-005.htm#en_us_publink100098718
For purposes of the automatic extension, the term "combat zone" includes the following areas.
- The Persian Gulf area, effective January 17, 1991.
- The qualified hazardous duty area of the Federal Republic of Yugoslavia (Serbia/Montenegro), Albania, the Adriatic Sea, and the Ionian Sea north of the 39th parallel, effective March 24, 1999.
- Afghanistan, effective September 19, 2001.
See Publication 3, Armed Forces' Tax Guide, for information about other tax benefits available to military personnel serving in a combat zone.taxmap/pub17/p17-005.htm#en_us_publink100098719
The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of:
- The last day you are in a combat zone or the last day the area qualifies as a combat zone, or
- The last day of any continuous qualified hospitalization for injury from service in the combat zone.
In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. For example, you have 31/2 months (January 1 – April 15) to file your tax return. Any days left in this period when you entered the combat zone (or the entire 31/2 months if you entered it before the beginning of the year) are added to the 180 days. See Extension of Deadlines in Publication 3 for more information.
The above rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation.