When Do I Have To File?

April 15, 2003, is the due date for filing your 2002 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 2002 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, 2003	June 16, 2003
Automatic extension Form 4868 filed, or credit card payment made	August 15, 2003	August 15, 2003
2nd extension Form 2688 filed after getting automatic extension	October 15, 2003	October 15, 2003

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, FedEx 2Day, FedEx International Priority, and FedEx International First.
• 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 2002 U.S. income tax return (Form 1040NR or Form 1040NR-EZ) is due by:

• April 15, 2003, 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 16, 2003, 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 2002 return, this will be April 15, 2003. 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 2002 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, 2003, you will have until August 15, 2003, to file.

If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. You may also be charged penalties, discussed later.

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 February 13 through April 15, 2003. You will need to provide certain information from your tax return for 2001. If you wish to make a payment by electronic funds withdrawal, see Electronic payment options, 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 2001. If you wish to make a payment by electronic funds withdrawal, see Electronic payment options, 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 2002 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 67, Form 1040. If you file Form 1040EZ or Form 1040A, include that payment in your total payments on line 9 of Form 1040EZ or line 43 of Form 1040A. Also print Form 4868 and the amount paid in the space to the left of line 9 or line 43.

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 2001. 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 will be 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 16, 2003, if you use the calendar year) to file your 2002 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. You can use a credit card to pay your estimate of tax due. See How To Pay, later in this chapter.

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.
4. Afghanistan, effective September 19, 2001.

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 3½ 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 3½ 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.

How Do I Prepare My Return?

This section explains how to get ready to fill in your tax return and when to report your income and expenses. It also explains how to complete certain sections of the form. You may find Table 1-6 helpful when you prepare your return.

In most cases, the IRS will mail you Form 1040, Form 1040A, or Form 1040EZ with related instructions, or a TeleFile package, based on what you filed last year. Before you fill in the form, look it over to see if you need additional forms or schedules. You may also want to read Does My Return Have To Be On Paper, earlier.

If you do not receive a tax return package in the mail, or if you need other forms, you can order them. See How To Get Tax Help in the back of this publication.

Table 1-6. Six Steps for Preparing Your Return

1 -	Get your records together for income and expenses.
2 -	Get the forms, schedules, and publications you need.
3 -	Fill in your return.
4 -	Check your return to make sure it is correct.
5 -	Sign and date your return.
6 -	Attach all required forms and schedules.

Substitute tax forms.   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, Substitute Printed, Computer-Prepared, and Computer-Generated Tax Forms and Schedules.

Form W-2.   If you are an employee, you should receive Form W-2 from your employer. You will need the information from this form before you prepare your return. See Form W-2 under Credit for Withholding and Estimated Tax in chapter 5.

If you do not receive Form W-2 by January 31, 2003, contact your employer. If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. When you request IRS help, be prepared to provide the following.

• Your name, address (including zip code), and phone number.
• Your social security number.
• Your dates of employment.
• Your employer's name, address (including zip code), and phone number.

Form 1099.   If you received certain types of income, you may receive a Form 1099. For example, if you received taxable interest of $10 or more, the payer generally must give you a Form 1099-INT. If you have not received it by January 31, 2003, contact the payer. If you still do not get the form by February 15, call the IRS for help.

When Do I Report My Income and Expenses?

You must figure your taxable income on the basis of a tax year. A tax year is an annual accounting period used for keeping records and reporting income and expenses. You must account for your income and expenses in a way that clearly shows your taxable income. The way you do this is called an accounting method. This section explains which accounting periods and methods you can use.

Accounting Periods

Most individual tax returns cover a calendar year - the 12 months from January 1 through December 31. If you do not use a calendar year, your accounting period is a fiscal year. A regular fiscal year is a 12-month period that ends on the last day of any month except December. A 52-53 week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week.

You choose your accounting period (tax year) when you file your first income tax return. It cannot be longer than 12 months.

More information.   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods.

Accounting Methods

Your accounting method is the way you account for your income and expenses. Most taxpayers use either the cash method or an accrual method. You choose a method when you file your first income tax return. If you want to change your accounting method after that, you generally must get IRS approval.

Cash method.   If you use this method, report all items of income in the year in which you actually or constructively receive them. Deduct all expenses in the year you actually pay them. This is the method most individual taxpayers use.

Constructive receipt.   You constructively receive income when it is credited to your account or set apart in any way that makes it available to you. You do not need to have physical possession of it. For example, interest credited to your bank account on December 31, 2002, is taxable income to you in 2002 if you could have withdrawn it in 2002 (even if the amount is not entered in your passbook or withdrawn until 2003).

Garnisheed wages.   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. You must include these wages in income for the year you would have received them.

Brokerage and other accounts.   Profits from a brokerage account, or similar account, are fully taxable in the year you earn them. This is true even if:

1. You do not withdraw the earnings,
2. The credit balance in the account may be reduced or eliminated by losses in later years, or
3. Current profits are used to reduce or eliminate a debit balance from previous years.

Debts paid for you.   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. See Canceled Debts in chapter 13 for more information.

Payment to third party.   If a third party is paid income from property you own, you have constructively received the income. It is the same as if you had actually received the income and paid it to the third party.

Payment to an agent.   Income an agent receives for you is income you constructively received in the year the agent receives it. If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it.

Check received or available.   A valid check you received or that was made available to you before the end of the tax year is constructively received by you in that year, even if you do not cash the check or deposit it in your account until the next year.

No constructive receipt.   There may be facts to show that you did not constructively receive income.

Example.   Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher.

Accrual method.   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. You generally deduct your expenses when you incur them, rather than when you pay them.

Income paid in advance.   Prepaid income is generally included in gross income in the year you receive it. Your method of accounting does not matter as long as the income is available to you. Prepaid income includes rents or interest you receive in advance and pay for services you will perform later.

Additional information.   For more information on accounting methods, including how to change your accounting method, get Publication 538.

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