When & Where To File

If you are an employee and you receive wages subject to U.S. income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. If you file for the 2001 calendar year, your return is due April 15, 2002. (If you have not previously established a tax year other than the calendar year, you must use the calendar year as your tax year.)

If you did not receive wages subject to U.S. income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. For the 2001 calendar year, file your return by June 17, 2002 because June 15, 2002 is a Saturday.

Form 1040NR-EZ or Form 1040NR must be sent to the following address.
 
       Internal Revenue Service Center
       Philadelphia, PA 19255

If you cannot file your return by the due date, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or use one of the electronic filing options explained in the Form 4868 instructions. This will extend the due date to August 15. You must file the extension by the regular due date of your return.

When to file for deductions and credits. To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. For information on what is considered timely for this purpose, see chapter 7 in Publication 519.

Penalties. The law imposes penalties for filing your tax return late or for late payment of any tax due. However, a penalty is not charged if you can show that there was reasonable cause for your filing or paying late.

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