Tax Topic #301 |
2008 Tax Year |
Topic 301 - When, Where, and How to File
April 15 of each year is the due date for filing your Federal individual
income tax return, if your tax year ends December 31st. Your return is considered
filed timely if the envelope is properly addressed and postmarked no later
than April 15. If you use a fiscal year (which is a year ending on the last
day of any month other than December), your return is due on or before the
15th day of the fourth month after the close of your fiscal year. If the due
date falls on a Saturday, Sunday, or legal holiday, the due date is delayed
until the next business day (i.e., Tax Year 2006 was due April 17, 2007).
If you cannot file by the due date of your return, then you can request
an extension of time to file. However, an extension of time to file is not an extension of time to pay. You will owe interest on
any past–due tax and you may be subject to a late–payment penalty
if payment is not made timely. To receive an automatic 6-month extension of
time to file your return, you can file Form 4868 (PDF), Application
for Automatic Extension of Time to File U.S. Individual Income Tax Return,
by the due date of your return. For more information, refer to the Form 4868
Instructions.
If you are a United States citizen or resident alien, who is either: (1)
living outside of the United States and Puerto Rico and your main place of
business or post of duty is outside of the United States and Puerto Rico;
or (2) in military or naval services on duty outside of the United States
and Puerto Rico on the due date of your return, you are allowed an automatic
2–month extension until June 15 to file your return and pay any tax
due. For additional information refer to Publication 54, Tax
Guide for U.S. Citizens and Resident Aliens Abroad. If you use this automatic
2–month extension, you must attach a statement to
your return explaining which of the two situations qualify you for the extension.
For additional information on extensions, refer to Topic 304, Extensions
of Time to File Your Tax Return.
If you are serving in a combat zone or in a contingency operation (or are
hospitalized as a result of an injury received while serving in such an area
or operation), you have at least 180 days after you leave the designated combat
zone/contingency operation to file and pay taxes. See Publication 3, Armed
Forces' Tax Guide. If you are determined by the Service to be affected
by a Presidentially declared disaster or a terroristic or military action,
then you may have up to one year after the due date of your return to file
and pay taxes, depending on the deadline specified by the Service.
If you choose to file a paper return, use the peel–off label that
is included in your tax package. Check the label to be sure the information
is correct. Make any corrections or additions right on the label. If you did
not receive a label, or there are too many corrections, print or type your
name, social security number, and address, including zip code, directly on
your return. If you are filing Form 1040EZ (PDF),
you must clearly print this information. Be sure the name and social security
number are exactly as they appear on your social security card. If you have
changed your name be sure to notify the Social
Security Administration at www.ssa.gov or 1–800–772–1213
before you file your return.
If a joint return is filed, both husband and wife must
sign the return. If your spouse cannot sign because of disease or injury and
requests that you sign the return, sign your spouse's name in the proper place
followed by the word "by" (your signature), followed by the word "husband"
or "wife". Be sure to also sign in the space provided for your signature.
In addition, you must attach a statement that includes the form number of
the return you are filing, the tax year, the reason your spouse cannot sign
the return, and that your spouse has agreed to your signing for him or her.
If you are the guardian for your spouse who is mentally incompetent, you may
sign the return for your spouse, as guardian.
If your spouse cannot sign the return for any other reason, you may sign
it only if you are given a valid power of attorney. The document granting
you power of attorney should be attached to the return when it is filed. Form 2848 (PDF), Power of Attorney and Declaration of
Representative, may be used for this purpose.
If you are filing a return for a minor child who cannot sign the return,
sign the child's name followed by the word "by", your signature, and your
relationship, such as "parent" or "guardian for minor child".
For information on filing and signing a return for a decedent, refer to Topic 356, Decedents.
Be sure to attach the Form W-2 (PDF) and the Form 1099-R (PDF) that show Federal income tax withheld
to the front of the return. If you are filing Form 1040 (PDF), be sure to attach all related schedules and forms behind your
return in order of the sequence number located in the upper right hand corner
of the schedule or form.
If you owe tax, make your check or money order payable to the "United States
Treasury", and enclose it with your return. On the front of your check or
money order, please include your name, address, Social Security Number, daytime
phone number, the tax year and type of form you are filing (for example, "2005
Form 1040"). Do not mail cash with your return. You can
also pay by credit card by calling or visiting the website of the following
service providers and following the instructions:
- Link2Gov Corporation at 800–728–1040, www.pay1040.com; or
- Official Payments Corporation at 800-2paytax (1-800-272-9829)
For more information on paying your taxes, refer to your form instructions
or Topic 158, Ensuring Proper Credit of Payments.
If you cannot pay all of the tax due on your return, the IRS may be able
to assist you with arranging payments. For additional information on what
to do if you cannot pay your income tax, refer to Topic 202, Tax
Payment Options.
Mail your return to the address given in the tax form instructions for
the area where you live. If possible, use the pre–addressed
envelope that came with your booklet. If you are mailing payment or owe tax,
follow additional instructions in your tax package.
You may want to file electronically! When you file electronically, you
usually receive your refund within 3 weeks after the IRS has received your
return, even faster if you have it directly deposited into your checking or
savings account. Many professional tax return preparers offer electronic filing
of tax returns in addition to their return preparation services. A fee may
be charged by the provider to file your return electronically. For more information
on electronic filing, visit the IRS website at www.irs.gov and click on the e-file logo
on the home page.
Page Last Reviewed or Updated: December 22, 2008
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