Publication 519 |
2000 Tax Year |
When & Where To File
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
Internal Revenue Service Center, Philadelphia, PA 19255.
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 Internal
Revenue Service Center, Philadelphia, PA 19255.
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.
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