Publication 519 |
2001 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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