Publication 519 |
2000 Tax Year |
Tax Year
You must figure your income and file a tax return on the basis of
an annual accounting period called a tax year. If you have not
previously established a fiscal tax year, your tax year is the
calendar year. A calendar year is 12 consecutive months ending on
December 31. If you have previously established a regular fiscal year
(12 consecutive months ending on the last day of a month other than
December or a 52-53 week year) and are considered to be a U.S.
resident for any calendar year, you will be treated as a U.S. resident
for any part of your fiscal year that falls within that calendar year.
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