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Penalties For Filing Taxes Late

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Penalties For Filing Taxes Late

Penalties for filing taxes late Index Symbols 1099-C, Persons who each receive a Form 1099-C showing the full amount of debt. Penalties for filing taxes late 501(c)(3) organizations, Section 501(c)(3) organization. Penalties for filing taxes late A Abandonments, Abandonments Canceled debt, Canceled debt. Penalties for filing taxes late Assistance (see Tax help) B Bankruptcy, Bankruptcy Reduction of tax attributes, Bankruptcy and Insolvency Business Real property indebtedness, Qualified Real Property Business Indebtedness C Canceled debt, Canceled Debts, Persons who each receive a Form 1099-C showing the full amount of debt. Penalties for filing taxes late Exceptions Deductible debt, Deductible Debt Gifts, Gifts, Bequests, Devises, and Inheritances Price reduced after purchase, Price Reduced After Purchase Student loans, Student Loans Exclusions Bankruptcy, Bankruptcy Insolvency, Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Co-owners, Persons who each receive a Form 1099-C showing the full amount of debt. Penalties for filing taxes late D Debts Stockholder's, Stockholder debt Definitions Adjusted tax attributes, Adjusted tax attributes. Penalties for filing taxes late Main home, Main home. Penalties for filing taxes late Qualified acquisition indebtedness, Definition of qualified acquisition indebtedness. Penalties for filing taxes late Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness E Educational loans, Student Loans Exceptions Home Affordable Modification Program, Home Affordable Modification Program F Farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Foreclosures, Foreclosures and Repossessions Form 1099-A, Forms 1099-A and 1099-C. Penalties for filing taxes late , Forms 1099-A and 1099-C. Penalties for filing taxes late 1099-C, Forms 1099-A and 1099-C. Penalties for filing taxes late , Forms 1099-A and 1099-C. Penalties for filing taxes late Free tax services, Free help with your tax return. Penalties for filing taxes late G Gifts, Gifts, Bequests, Devises, and Inheritances H Help (see Tax help) Home Affordable Modification Program, Home Affordable Modification Program I Income from, Canceled Debts Income from canceled debt, Canceled Debts Insolvency, Insolvency Reduction of tax attributes, Bankruptcy and Insolvency L Limits Excluded farm debt, Exclusion limit. Penalties for filing taxes late Excluded principal residence indebtedness, Exclusion limit. Penalties for filing taxes late Qualified real property business indebtedness, Exclusion limit. Penalties for filing taxes late Loans Student, Student Loans M Missing children, photographs of, Reminder Mortgage Debt Relief Act (see Qualified Principal Residence Indebtedness) P Principal residence indebtedness, Qualified Principal Residence Indebtedness Publications (see Tax help) Q Qualified farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Reduction of tax attributes, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Reduction of tax attributes, Qualified Real Property Business Indebtedness R Real property business indebtedness, Qualified Real Property Business Indebtedness Recapture Basis reductions, Recapture of basis reductions. Penalties for filing taxes late Repossessions, Foreclosures and Repossessions S Stockholder debts, Stockholder debt Student loans, Student Loans Suggestions for publication, Comments and suggestions. Penalties for filing taxes late T Tax attributes, reduction of Bankruptcy, Bankruptcy and Insolvency Insolvency, Bankruptcy and Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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The Penalties For Filing Taxes Late

Penalties for filing taxes late 6. Penalties for filing taxes late   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Penalties for filing taxes late Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Penalties for filing taxes late In determining your U. Penalties for filing taxes late S. Penalties for filing taxes late income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Penalties for filing taxes late The most common dual-status tax years are the years of arrival and departure. Penalties for filing taxes late See Dual-Status Aliens in chapter 1. Penalties for filing taxes late If you are married and choose to be treated as a U. Penalties for filing taxes late S. Penalties for filing taxes late resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Penalties for filing taxes late Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Penalties for filing taxes late Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Penalties for filing taxes late S. Penalties for filing taxes late Individual Income Tax Return 1040-C U. Penalties for filing taxes late S. Penalties for filing taxes late Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Penalties for filing taxes late S. Penalties for filing taxes late Estimated Tax for Nonresident Alien Individuals 1040NR U. Penalties for filing taxes late S. Penalties for filing taxes late Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Penalties for filing taxes late Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Penalties for filing taxes late If you have not previously established a fiscal tax year, your tax year is the calendar year. Penalties for filing taxes late A calendar year is 12 consecutive months ending on December 31. Penalties for filing taxes late 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. Penalties for filing taxes late S. Penalties for filing taxes late resident for any calendar year, you will be treated as a U. Penalties for filing taxes late S. Penalties for filing taxes late resident for any part of your fiscal year that falls within that calendar year. Penalties for filing taxes late Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Penalties for filing taxes late Income from sources outside the United States is taxable if you receive it while you are a resident alien. Penalties for filing taxes late The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Penalties for filing taxes late For the part of the year you are a nonresident alien, you are taxed on income from U. Penalties for filing taxes late S. Penalties for filing taxes late sources and on certain foreign source income treated as effectively connected with a U. Penalties for filing taxes late S. Penalties for filing taxes late trade or business. Penalties for filing taxes late (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Penalties for filing taxes late ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Penalties for filing taxes late The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Penalties for filing taxes late S. Penalties for filing taxes late citizen after receiving it and before the end of the year. Penalties for filing taxes late Income from U. Penalties for filing taxes late S. Penalties for filing taxes late sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Penalties for filing taxes late Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Penalties for filing taxes late In certain cases, however, treaty provisions may apply while you were a resident alien. Penalties for filing taxes late See chapter 9 for more information. Penalties for filing taxes late When determining what income is taxed in the United States, you must consider exemptions under U. Penalties for filing taxes late S. Penalties for filing taxes late tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Penalties for filing taxes late For a further discussion of tax treaties, see chapter 9. Penalties for filing taxes late Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Penalties for filing taxes late 1) Standard deduction. Penalties for filing taxes late   You cannot use the standard deduction allowed on Form 1040. Penalties for filing taxes late However, you can itemize any allowable deductions. Penalties for filing taxes late 2) Exemptions. Penalties for filing taxes late   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Penalties for filing taxes late 3) Head of household. Penalties for filing taxes late   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Penalties for filing taxes late 4) Joint return. Penalties for filing taxes late   You cannot file a joint return. Penalties for filing taxes late However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Penalties for filing taxes late 5) Tax rates. Penalties for filing taxes late   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Penalties for filing taxes late S. Penalties for filing taxes late trade or business. Penalties for filing taxes late You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Penalties for filing taxes late However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Penalties for filing taxes late S. Penalties for filing taxes late national. Penalties for filing taxes late  See the instructions for Form 1040NR to see if you qualify. Penalties for filing taxes late    A U. Penalties for filing taxes late S. Penalties for filing taxes late national is an individual who, although not a U. Penalties for filing taxes late S. Penalties for filing taxes late citizen, owes his or her allegiance to the United States. Penalties for filing taxes late U. Penalties for filing taxes late S. Penalties for filing taxes late nationals include American Samoans and Northern Mariana Islanders who chose to become U. Penalties for filing taxes late S. Penalties for filing taxes late nationals instead of U. Penalties for filing taxes late S. Penalties for filing taxes late citizens. Penalties for filing taxes late 6) Tax credits. Penalties for filing taxes late   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Penalties for filing taxes late S. Penalties for filing taxes late citizen or resident, as discussed in chapter 1. Penalties for filing taxes late Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Penalties for filing taxes late Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Penalties for filing taxes late The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Penalties for filing taxes late You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Penalties for filing taxes late Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Penalties for filing taxes late S. Penalties for filing taxes late national, or Student or business apprentice from India. Penalties for filing taxes late For more information, see Exemptions in chapter 5. Penalties for filing taxes late How To Figure Tax When you figure your U. Penalties for filing taxes late S. Penalties for filing taxes late tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Penalties for filing taxes late Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Penalties for filing taxes late S. Penalties for filing taxes late citizens and residents. Penalties for filing taxes late Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Penalties for filing taxes late You cannot take any deductions against this income. Penalties for filing taxes late Social security and railroad retirement benefits. Penalties for filing taxes late   During the part of the year you are a nonresident alien, 85% of any U. Penalties for filing taxes late S. Penalties for filing taxes late social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Penalties for filing taxes late (See The 30% Tax in chapter 4. Penalties for filing taxes late )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Penalties for filing taxes late Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Penalties for filing taxes late If you received U. Penalties for filing taxes late S. Penalties for filing taxes late social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Penalties for filing taxes late You will not receive separate statements for the benefits received during your periods of U. Penalties for filing taxes late S. Penalties for filing taxes late residence and nonresidence. Penalties for filing taxes late Therefore, it is important for you to keep careful records of these amounts. Penalties for filing taxes late You will need this information to properly complete your return and determine your tax liability. Penalties for filing taxes late If you received railroad retirement benefits while you were a nonresident alien, the U. Penalties for filing taxes late S. Penalties for filing taxes late Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Penalties for filing taxes late If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Penalties for filing taxes late Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Penalties for filing taxes late Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Penalties for filing taxes late There are certain restrictions that may apply. Penalties for filing taxes late These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Penalties for filing taxes late Foreign tax credit. Penalties for filing taxes late   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Penalties for filing taxes late   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Penalties for filing taxes late For more information, see the Instructions for Form 1116 and Publication 514. Penalties for filing taxes late Child and dependent care credit. Penalties for filing taxes late   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Penalties for filing taxes late Generally, you must be able to claim an exemption for your dependent. Penalties for filing taxes late   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Penalties for filing taxes late   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Penalties for filing taxes late   For more information, get Publication 503 and Form 2441. Penalties for filing taxes late Retirement savings contributions credit. Penalties for filing taxes late   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Penalties for filing taxes late You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Penalties for filing taxes late Use Form 8880 to figure the credit. Penalties for filing taxes late For more information, see Publication 590. Penalties for filing taxes late Child tax credit. Penalties for filing taxes late   You may be able to take this credit if you have a qualifying child. Penalties for filing taxes late   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Penalties for filing taxes late Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Penalties for filing taxes late Is a U. Penalties for filing taxes late S. Penalties for filing taxes late citizen, a U. Penalties for filing taxes late S. Penalties for filing taxes late national, or a resident alien. Penalties for filing taxes late Did not provide over half of his or her own support for 2013. Penalties for filing taxes late Lived with you more than half of 2013. Penalties for filing taxes late Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Penalties for filing taxes late Is claimed as a dependent on your return. Penalties for filing taxes late An adopted child is always treated as your own child. Penalties for filing taxes late An adopted child includes a child lawfully placed with you for legal adoption. Penalties for filing taxes late   See your form instructions for additional details. Penalties for filing taxes late Adoption credit. Penalties for filing taxes late   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Penalties for filing taxes late This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Penalties for filing taxes late To claim the adoption credit, file Form 8839 with the U. Penalties for filing taxes late S. Penalties for filing taxes late income tax return that you file. Penalties for filing taxes late   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Penalties for filing taxes late S. Penalties for filing taxes late citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Penalties for filing taxes late Payments You can report as payments against your U. Penalties for filing taxes late S. Penalties for filing taxes late income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Penalties for filing taxes late These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Penalties for filing taxes late S. Penalties for filing taxes late sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Penalties for filing taxes late Forms To File The U. Penalties for filing taxes late S. Penalties for filing taxes late income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Penalties for filing taxes late Resident at end of year. Penalties for filing taxes late   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Penalties for filing taxes late S. Penalties for filing taxes late resident on the last day of the tax year. Penalties for filing taxes late Write “Dual-Status Return” across the top of the return. Penalties for filing taxes late Attach a statement to your return to show the income for the part of the year you are a nonresident. Penalties for filing taxes late You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Penalties for filing taxes late Nonresident at end of year. Penalties for filing taxes late   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Penalties for filing taxes late S. Penalties for filing taxes late resident on the last day of the tax year. Penalties for filing taxes late Write “Dual-Status Return” across the top of the return. Penalties for filing taxes late Attach a statement to your return to show the income for the part of the year you are a resident. Penalties for filing taxes late You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Penalties for filing taxes late   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Penalties for filing taxes late For more information, see Expatriation Tax in chapter 4. Penalties for filing taxes late Statement. Penalties for filing taxes late   Any statement must have your name, address, and taxpayer identification number on it. Penalties for filing taxes late You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Penalties for filing taxes late When and 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. Penalties for filing taxes late 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. Penalties for filing taxes late In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Penalties for filing taxes late 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. Penalties for filing taxes late 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. Penalties for filing taxes late 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. Penalties for filing taxes late 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. Penalties for filing taxes late In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Penalties for filing taxes late O. Penalties for filing taxes late Box 1303 Charlotte, NC 28201-1303 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. Penalties for filing taxes late Prev  Up  Next   Home   More Online Publications