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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Note. Tax professionals may charge a fee Table 1-5. When To File Your 2020 Return 14:38 - 19-Jan-2021
for IRS e-file. Fees can vary depending on the
professional and the specific services rendered. For U.S. citizens and residents who file returns on a calendar year
basis.
When Do I For Certain Taxpayers
Have To File? Outside
For Most Taxpayers the United States
April 15, 2021, is the due date for filing your No extension requested April 15, 2021 June 15, 2021
2020 income tax return if you use the calendar
year. For a quick view of due dates for filing a Automatic extension October 15, 2021 October 15, 2021
return with or without an extension of time to file
(discussed later), see Table 1-5. time if the authorized electronic return transmit- Automatic Extension
ter postmarks the transmission by the due date.
If you use a fiscal year (a year ending on the An authorized electronic return transmitter is a If you can’t file your 2020 return by the due
last day of any month except December, or a participant in the IRS e-file program that trans- date, you may be able to get an automatic
52-53-week year), your income tax return is due mits electronic tax return information directly to 6-month extension of time to file.
by the 15th day of the 4th month after the close the IRS.
of your fiscal year. The electronic postmark is a record of when Example. If your return is due on April 15,
When the due date for doing any act for tax the authorized electronic return transmitter re- 2021, you will have until October 15, 2021, to
file.
purposes—filing a return, paying taxes, ceived the transmission of your electronically
etc.—falls on a Saturday, Sunday, or legal holi- filed return on its host system. The date and If you don't pay the tax due by the regu-
day, the due date is delayed until the next busi- time in your time zone controls whether your ! lar due date (April 15 for most taxpay-
ness day. electronically filed return is timely. CAUTION ers), you will owe interest. You may
Filing paper returns on time. Your paper re- Filing late. If you don't file your return by the also be charged penalties, discussed later.
turn is filed on time if it is mailed in an envelope due date, you may have to pay a failure-to-file How to get the automatic extension. You
that is properly addressed, has enough post- penalty and interest. For more information, see can get the automatic extension by:
age, and is postmarked by the due date. If you Penalties, later. Also see Interest under Amount
send your return by registered mail, the date of You Owe, later. 1. Using IRS e-file (electronic filing), or
the registration is the postmark date. The regis- If you were due a refund but you didn't file a 2. Filing a paper form.
tration is evidence that the return was delivered. return, you must generally file within 3 years
If you send a return by certified mail and have from the date the return was due (including ex- E-file options. There are two ways you can
your receipt postmarked by a postal employee, tensions) to get that refund. use e-file to get an extension of time to file.
the date on the receipt is the postmark date. Nonresident alien. If you are a nonresident Complete Form 4868 to use as a worksheet. If
The postmarked certified mail receipt is evi- alien and earn wages subject to U.S. income you think you may owe tax when you file your
dence that the return was delivered. tax withholding, your 2020 U.S. income tax re- return, use Part II of the form to estimate your
Private delivery services. If you use a pri- turn (Form 1040-NR) is due by: balance due. If you e-file Form 4868 to the IRS,
don't send a paper Form 4868.
vate delivery service designated by the IRS to • April 15, 2021, if you use a calendar year;
send your return, the postmark date is generally or E-file using your personal computer or a
the date the private delivery service records in tax professional. You can use a tax software
its database or marks on the mailing label. The • The 15th day of the 4th month after the package with your personal computer or a tax
private delivery service can tell you how to get end of your fiscal year, if you use a fiscal professional to file Form 4868 electronically.
written proof of this date. year. Free File and Free File Fillable Forms, both
The following are designated private deliv- If you don't earn wages subject to U.S. in- available at IRS.gov, allow you to prepare and
ery services. come tax withholding, your return is due by: e-file Form 4868 for free. You will need to pro-
• United Parcel Service (UPS): UPS Next • June 15, 2021, if you use a calendar year; vide certain information from your 2019 tax re-
Day Air Early A.M., UPS Next Day Air, or turn. If you wish to make a payment by direct
UPS Next Day Air Saver, UPS 2nd Day Air, transfer from your bank account, see Pay online
UPS 2nd Day Air A.M., UPS Worldwide • The 15th day of the 6th month after the under How To Pay, later in this chapter.
Express Plus, and UPS Worldwide Ex- end of your fiscal year, if you use a fiscal
E-file and pay by credit or debit card or
press. year. by direct transfer from your bank account.
• Federal Express (FedEx): FedEx First See Pub. 519 for more filing information. You can get an extension by paying part or all of
Overnight, FedEx Priority Overnight, Fe- Filing for a decedent. If you must file a final your estimate of tax due by using a credit or
dEx Standard Overnight, FedEx 2 Day, Fe- income tax return for a taxpayer who died dur- debit card or by direct transfer from your bank
dEx International Next Flight Out, FedEx ing the year (a decedent), the return is due by account. You can do this by phone or over the
International Priority, FedEx International the 15th day of the 4th month after the end of Internet. You don't file Form 4868. See Pay on-
First, and FedEx International Economy. the decedent's normal tax year. See Pub. 559. line under How To Pay, later in this chapter.
• DHL Express 9:00, DHL Express 10:30, Filing a paper Form 4868. You can get an ex-
DHL Express 12:00, DHL Express World- Extensions of Time To File tension of time to file by filing a paper Form
wide, DHL Express Envelope, DHL Import 4868. If you are a fiscal year taxpayer, you must
Express 10:30, DHL Import Express 12:00, You may be able to get an extension of time to file a paper Form 4868. Mail it to the address
and DHL Import Express Worldwide. file your return. There are three types of situa- shown in the form instructions.
To check for any updates to the list of desig- tions where you may qualify for an extension. If you want to make a payment with the
nated private delivery services, go to IRS.gov/ • Automatic extensions. form, make your check or money order payable
PDS. For the IRS mailing addresses to use if • You are outside the United States. to “United States Treasury.” Write your SSN,
you’re using a private delivery service, go to daytime phone number, and “2020 Form 4868”
IRS.gov/PDSStreetAddresses. • You are serving in a combat zone. on your check or money order.
The private delivery service can tell you how
to get written proof of the mailing date. When to file. You must request the automatic
extension by the due date for your return. You
Filing electronic returns on time. If you use can file your return any time before the 6-month
IRS e-file, your return is considered filed on extension period ends.
Page 10 Chapter 1 Filing Information