Publication 519 |
2000 Tax Year |
Tax Year
You must file your 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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