Where and When to File (continued)
When to File
Most individual tax returns cover a calendar year, January through December.
Calendar-year taxpayers who live in the United States or Puerto Rico should file their individual tax returns by the April due date of the following year.
Taxpayers who have a balance due can pay by check, money order, direct debit (automatic withdrawal), or credit card.
Tip: If April 15 falls on a weekend or holiday, then the due date is the next business day. For tax year 2011, the due date is April 17, 2012 since April 15 falls on a weekend and April 16 is Emancipation Day, a holiday observed in the District of Columbia.
If the postal service does not deliver to the taxpayer's street address and the taxpayer has a post office box, enter the post office box number on the line for the present home address.