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.
If April 15 falls on a weekend or holiday, then the due date is the next business day. For tax year 2013, the due date is April 15, 2014.
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.