Page "government" Paragraph 624
from
Brown Corpus
If you elect to use the Standard Deduction or the Tax Table, and later find you should have itemized your deductions, you may do so by filing an amended return within the time prescribed for filing a claim for refund.
The same is true if you have itemized your deductions and later decide you should have used the Standard Deduction or Tax Table.
April 15 is usually the final date for filing income tax returns for most people because they use the calendar year ending on December 31.
If you use a fiscal year, a year ending on the last day of any month other than December, your return is due on or before the 15th day of the 4th month after the close of your tax year.
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