April 15, 2002, is the due date for filing your 2001 income tax return if you use the calendar year. For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5.

If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53 week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year.

When the due date for doing any act for tax purposes--filing a return, paying taxes, etc.--falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.

Table 1-5. When To File Your 2001 Return
         (For U.S. citizens and residents who file returns
         on a calendar year)

	For Most Taxpayers	For Certain Taxpayers Outside the U.S.
No extension requested	April 15, 2002	June 17, 2002
Automatic extension Form 4868 filed, or credit card payment made	August 15, 2002	August 15, 2002
2nd extension Form 2688 filed after getting automatic extension	October 15, 2002	October 15, 2002

Filing on time. Your paper return is filed on time if it is mailed in an envelope that is properly addressed and postmarked by the due date. The envelope must have enough postage. If you send your return by registered mail, the date of the registration is the postmark date. The registration is evidence that the return was delivered. If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. The postmarked certified mail receipt is evidence that the return was delivered.

Private delivery services. If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. The private delivery service can tell you how to get written proof of this date.

The following are designated private delivery services.

• Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service.
• DHL Worldwide Express (DHL): DHL "Same Day" Service and DHL USA Overnight.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day.
• United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M, UPS Worldwide Express Plus, and UPS Worldwide Express.

Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

Electronically filed returns. If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS.

The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. The date and time in your time zone controls whether your electronically filed return is timely.

Filing late. If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. For more information, see Penalties, later. Also see Interest under Amount You Owe.

If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was originally due to get that refund.

Nonresident alien. If you are a nonresident alien and earn wages subject to U.S. income tax withholding, your 2001 U.S. income tax return (Form 1040NR or Form 1040NR-EZ) is due by:

• April 15, 2002, if you use a calendar year, or
• The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year.

If you do not earn wages subject to U.S. income tax withholding, your return is due by:

• June 17, 2002, if you use a calendar year, or
• The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year.

Get Publication 519, U.S. Tax Guide for Aliens, for more filing information.

Filing for a decedent. If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. In most cases, for a 2001 return, this will be April 15, 2002. See Final Return for the Decedent in chapter 4.

Extensions of Time To File

You may be able to get an extension of time to file your return. Special rules apply if you were:

• Outside the United States, or
• Serving in a combat zone.

These rules are discussed separately.

Automatic extension. If you cannot file your 2001 return by the due date, you may be able to get an automatic 4-month extension of time to file.

Example. If your return is due on April 15, 2002, you will have until August 15, 2002, to file.

How to get the automatic extension. You can get the automatic extension by:

1. Using IRS e-file (electronic filing), or
2. Filing a paper form.

E-file options. There are three options for using e-file to get an extension of time to file. If you e-file, you will get a confirmation number when you complete the transaction. Keep the number with your records.

Complete Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to use as a worksheet. If you think you may owe tax when you file your return, use Part III of the form to estimate your balance due. Do not send Form 4868 to the IRS.

E-file by phone. You can file Form 4868 by phone any time from March 1 through April 15, 2002. You will need to provide certain information from your tax return for 2000. If you wish to make a payment by electronic funds withdrawal, see Electronic payment by electronic filer, under How To Pay, later in this chapter.

E-file using your personal computer or a tax professional. You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. You will need to provide certain information from your tax return for 2000. If you wish to make a payment by electronic funds withdrawal, see Electronic payment by electronic filer, under How To Pay, later in this chapter.

E-file and pay by credit card. You can get an extension by paying part or all of your estimate of tax due by using a credit card. You can do this by phone or over the Internet. You do not file Form 4868. See Payment by credit card, under How To Pay, later in this chapter.

Filing a paper Form 4868. You can get an extension of time to file by filing a paper Form 4868. Mail it to the address shown in the form instructions.

If you want to make a payment with the form, make your check or money order payable to the "United States Treasury." Write your social security number, daytime phone number, and "2001 Form 4868" on your check or money order.

When to file. You must request the automatic extension by the due date for your return. You can file your return any time before the 4-month extension period ends.

When you file your return. Enter any payment you made related to the extension of time to file on line 64, Form 1040. If you file Form 1040EZ or Form 1040A, include that payment in your total payments on line 10 of Form 1040EZ or line 41 of Form 1040A. Also print "Form 4868" and the amount paid in the space to the left of line 10 or line 41.

Extension beyond 4 months. If you get the 4-month extension and you later find that you are not able to file within the 4-month extension period, you may be able to get 2 more months to file, for a total of 6 months.

You can apply for an extension beyond the 4-month extension either by writing a letter to the IRS or by filing Form 2688, Application for Additional Extension of Time To File U.S. Individual Income Tax Return. You should ask for the extension early so that, if it is not approved, you still will be able to file on time. Except in cases of undue hardship, a request for additional time will not be approved unless you have first used the automatic 4-month extension. Form 2688 or your letter will not be considered if you file it after the extended due date.

To get an extension beyond the automatic 4-month extension, you must give all the following information.

• The reason for requesting the extension.
• The tax year to which the extension applies.
• The length of time needed for the extension.
• Whether another extension of time to file has already been requested for this tax year.

You must sign the request for this extension, or it may be signed by your attorney, CPA, enrolled agent, or a person with a power of attorney. If you are unable to sign the request because of illness or for another good reason, a person with a close personal or business relationship to you can sign for you, stating why you could not sign the request.

E-file. Refer to your tax software package or tax preparer for ways to file Form 2688 electronically. You will need to provide certain information from your tax return for 2000. Do not mail the Form 2688 if you file electronically.

Extension approved. If your application for this extension is approved, you will be notified by the IRS.

If the IRS later determines that the statements made on your request for this extension are false or misleading and an extension would not have been approved at the time based on the true facts, the extension is null and void. You will have to pay the failure-to-file penalty (discussed later).

Extension not approved. If your application for this extension is not approved, you must file your return by the extended due date of the automatic extension. You may be allowed to file within 10 days of the date of the notice you get from the IRS if the end of the 10-day period is later than the due date. The notice will tell you if the 10-day grace period is granted.

No further extensions. An extension of more than 6 months will not be approved if you are in the United States.

Individuals Outside the United States

You are allowed an automatic 2-month extension (until June 15, 2001, if you use the calendar year) to file your 2001 return and pay any federal income tax due if:

1. You are a U.S. citizen or resident, and
2. On the due date of your return:
1. You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and
   Puerto Rico, or
2. You are in military or naval service on duty outside the United States and
   Puerto Rico.

However, if you pay the tax due after the due date (generally, April 15), interest will be charged from that date until the date the tax is paid.

See When To File and Pay in Publication 54 for more information.

If you served in a combat zone, see Individuals Serving in Combat Zone, later, for special rules that apply to you.

Married taxpayers. If you file a joint return, only one spouse has to qualify for this automatic extension. If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies.

How to get the extension. To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. (See the situations listed under (2), earlier.)

Extensions beyond 2 months. If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 2-month extension, for a total of 4 months. Generally, you must file a paper Form 4868 by the end of the automatic extension period (usually June 15) to get this additional 2-month extension.

This additional 2-month extension of time to file is not an extension of time to pay. See Payment of tax, earlier.

Extension beyond 4 months. If you are still unable to file your return within the 4-month extension period, you may be able to get an extension for 2 more months, for a total of 6 months. See Extension beyond 4 months, earlier.

No further extension. An extension of more than 6 months will generally not be granted. However, if you are outside the United States and meet certain tests, you may be granted a longer extension. See When To File and Pay in Publication 54 for more information.

Individuals Serving in Combat Zone

The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. This applies to members of the Armed Forces, as well as Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces.

Combat zone. For purposes of the automatic extension, the term "combat zone" includes the following areas.

1. The Persian Gulf Area, effective August 2, 1990.
2. The qualified hazardous duty area of Bosnia and Herzegovina, Croatia, and Macedonia, effective November 21, 1995.
3. The qualified hazardous duty area of the Federal Republic of Yugoslavia (Serbia/Montenegro), Albania, the Adriatic Sea, and the Ionian Sea north of the 39th parallel, effective March 24, 1999.

See Publication 3, Armed Forces' Tax Guide, for information about other tax benefits available to military personnel serving in a combat zone.

Extension period. The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of:

1. The last day you are in a combat zone (or the last day the area qualifies as a combat zone), or
2. The last day of any continuous qualified hospitalization for injury from service in the combat zone.

In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. For example, you have 3 1/2 months (January 1 - April 15) to file your tax return. Any days left in this period when you entered the combat zone (or the entire 3 1/2 months if you entered it before the beginning of the year) are added to the 180 days. See Extension of Deadline in Publication 3 for more information.

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