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.

If the last day ( due date ) for performing any act for tax purposes, such as filing a return or making a tax payment, etc., falls on Saturday, Sunday, or a legal holiday, you may perform that act on the next succeeding day which is not a Saturday, Sunday, or legal holiday.

If you mail A return or tax payment, you must place it in the mails in ample time to reach the district director on or before the due date.

If you were required to file a declaration of estimated tax for the calendar year 1961, it is not necessary to pay the fourth installment otherwise due on January 15, 1962, if you file your income tax return Form 1040, and pay your tax in full for the calendar year 1961 by January 31, 1962.

If A taxpayer dies, the executor, administrator, or legal representative must file the final return for the decedent on or before the 15th day of the 4th month following the close of the deceased taxpayer's normal tax year.

The return for a decedent may also serve as a claim for refund of an overpayment of tax.

Your application must include the following information: ( 1 ) your reasons for requesting an extension, ( 2 ) whether you filed timely income tax returns for the 3 preceding years, and ( 3 ) whether you were required to file an estimated return for the year, and if so whether you did file and have paid the estimated tax payments on or before the due dates.

If your computation on Form 1040 or Form 1040A shows you owe additional tax, it should be remitted with your return unless you owe less than $1, in which case it is forgiven.

An overpayment of income and social security taxes entitles you to a refund unless you indicate on the return that the overpayment should be applied to your succeeding year's estimated tax.

If your principal place of abode for the tax year is outside the United States ( including Alaska and Hawaii ), Puerto Rico, or the Virgin Islands and you have no legal residence or principal place of business in any Internal Revenue district in the United States, you should file your return with the Office of International Operations, Internal Revenue Service, Washington 25, D.C..

Kitti had come into the office, on somebody's recommendation, because she needed help in preparing her income tax return.

The corporation, in filing its final Federal income return, claimed the state tax payment as a deductible expense, as permitted under U.S. tax law.

* Tax Day, the official deadline for filing an individual tax return ( or requesting an extension ).

However, in some cases the benefit derived from tax deferral may be offset by a low return.

For example, an accountant who has prepared a consumer's tax return has information that can be used to charge customers based on an estimate of their ability to pay.

The chiefs received tax breaks, land ownership, cash payments, or other privileges in return.

An example of this is the United States ' income tax return, which, by law, must be signed as true and correct under penalty of perjury ( see ).

Federal tax law provides criminal penalties of up to three years in prison for violation of the tax return perjury statute.

In his Florentine tax return of August 1469 he declared: “ I find myself old and ailing, my wife is ill, and I can no longer work .” In his last years, he was a lonesome, forgotten man, afraid of hardship in life.

DeKalb's budget for 1961 is a record one and carries with it the promise of no tax increase to make it balance.

That such expansion can be obtained without a raise in taxes is due to growth of the tax digest and sound fiscal planning on the part of the board of commissioners, headed by Chairman Charles O. Emmerich who is demonstrating that the public trust he was given was well placed, and other county officials.

Prosperity for the whole nation is certainly preferred to a tax cut.

Bostitch, Inc. is approximately half way through a 10-year exemption of their real estate tax.

The wisdom of granting such tax exemptions is another matter, but this particular instance is, in my opinion, completely satisfactory.

With our current $3 per hundred tax rate, it is safe to assume that this will qualify when you suggest a community should `` try to develop a modest industrial plant '' as the best way to meet these problems.

In order to attract additional industry that is compatible with this community it is all the more important to present to the industrial prospect an orderly balance in the tax structure.

Mr. Richard Preston, executive director of the New Hampshire State Planning and Development Commission, in his remarks to the Governors Conference on Industrial Development at Providence on October 8, 1960, warned against the fallacy of attempting to attract industry solely to reduce the tax rate or to underwrite municipal services such as schools when he said: `` If this is the fundamental reason for a community's interest or if this is the basic approach, success if any will be difficult to obtain ''.

The responsibility is still going to be there whether they pay for a VA hospital or the tax dollar is spent for the state hospital.

-- Your July 26 editorial regarding the position of Attorney General Robert F. Kennedy on prospective tax relief for DuPont stockholders is based on an erroneous statement of fact.

The reasons are obvious: ( 1 ) the state is buying in quantity, and ( 2 ) it has no federal excise or state sales tax to pay.

The location of the latter now is determined for tax purposes at the time of registration, and it is now accepted practice to consider a motor vehicle as being situated where it is garaged.

The Smithfield tax assessor, in turn, claims the tax under the provision of law `` and all other tangible personal property situated or being in any town, in or upon any place of storage shall be taxed to such person in the town where said property is situated ''.

It is difficult to tabulate exactly what was meant in each individual situation, but the conclusion may be drawn that 21 towns do not assess movable personal property, and of the remainder only certain types are valued for tax purposes.

It is known that at least five towns ( Barrington, Bristol, Narragansett, Newport and Westerly ) place some value on some boats for tax purposes.

Of all advantages, probably none is more important than the elimination of tax anticipation notes.

Sacrifice will have to be made in some cases, but it is to the municipality's advantage to finance the change-over for a short period of time rather than pay interest on tax anticipation notes indefinitely.

The uniform fiscal year eliminates interest charges on money borrowed in the form of tax anticipation notes.

The transition from segregation to finances might already be in progress, in the form of an administration proposal to hike the state sales tax from 2 per cent to 3 per cent.

Such `` depletion allowances '', in the form of percentages of sales are authorized by tax law for specified raw materials producers using up their assets.

In the United States, Karl Hess used bartering to make it harder for the IRS to seize his wages and as a form of tax resistance.

Archaeological confirmation of Bethlehem as an Israelite city was uncovered in 2012 at the archaeological dig at the City of David in the form of a bulla ( seal impression in dried clay ) in ancient Hebrew script that reads " From the town of Bethlehem to the King ," indicating that it was used to seal the string closing a shipment of grain, wine, or other goods sent as a tax payment in the 8th or 7th century BCE.

Self-exile is often depicted as a form of protest by the person that claims it, to avoid persecution or legal matters ( such as tax or criminal allegations ), an act of shame or repentance, or isolating oneself to be able to devote time to a particular thing.

Government gives many incentives in the form of tax deductions and credits, which can be used to reduce the lifetime tax burden.

The Church was exempt from paying taxes to the government, while it levied a tithe — a 10 % tax on income, often collected in the form of crops — on the general population, which it then redistributed to the poor.

Excessive disparities in income distribution emerging from private ownership are alleged by proponents of this system to lead to social instability that requires costly corrective measures in the form of social welfare and redistributive taxation and heavy administrative costs to administer them while weakening the incentive to work, inviting dishonesty and increasing the likelihood of tax evasion while reducing the overall efficiency of the market economy and necessitating government regulation over markets.

Since Picasso left no will, his death duties ( estate tax ) to the French state were paid in the form of his works and others from his collection.

A special form of hypothecation arises where an excise is used to compensate a party to a transaction for alleged uncontrollable abuse ; for example, a blank media tax is a tax on recordable media such as CD-Rs, whose proceeds are typically allocated to copyright holders.

30: 11-16 ) was a form of poll tax.

In monetary economies prior to fiat banking, a critical form of taxation was seigniorage, the tax on the creation of money.

Depending on how quantities supplied and demanded vary with price ( the " elasticities " of supply and demand ), a tax can be absorbed by the seller ( in the form of lower pre-tax prices ), or by the buyer ( in the form of higher post-tax prices ).

If the seller is a competitive firm, the tax burden is distributed over the factors of production depending on the elasticities thereof ; this includes workers ( in the form of lower wages ), capital investors ( in the form of loss to shareholders ), landowners ( in the form of lower rents ), entrepreneurs ( in the form of lower wages of superintendence ) and customers ( in the form of higher prices ).

In this example, the buyer has paid $ 0. 20 of the $ 0. 50 tax ( in the form of a post-tax price ) and the seller has paid the remaining $ 0. 30 ( in the form of a lower pre-tax price ).< ref > Parkin, Michael ( 2006 ), < u > Principles of Microeconomics </ u >, p. 134 .</ ref >

On the basis of this requirement, application of the income tax to income derived from real estate and specifically income in the form of dividends from personal property ownership such as stock shares was found to be unconstitutional because it was not apportioned among the states ; that is to say, there was no guarantee that a State with 10 % of the country's population paid 10 % of those income taxes collected, because Congress had not fixed an amount of money to be raised and apportioned it between the States according to their respective shares of the national population.