2000 Tax Help Archives  

When, Where, and How to File

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

April 16, 2001 is the last day for filing your 2000 federal income tax return, if your tax year ends December 31st. Your return is considered filed timely if the envelope is properly addressed and postmarked no later than April 16, 2001. If you use a fiscal year (which is a year ending on the last day of any month other than December), your return is due by the 15th day of the fourth month after the close of your fiscal year. When the due date for filing falls on a Saturday, Sunday, or legal holiday, you can file the next business day.

To get an automatic 4-month extension to file your return file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, or use an electronic payment method on or before the due date of your return. For more information, refer to Form 4868 Instructions. Additional time beyond the automatic 4 months is granted only for very good reasons. You may apply for an extension beyond the automatic 4-month extension either in a letter or by filling out Form 2688, Application for Additional Extension of Time to File U.S. Individual Income Tax Return. However, an extension of time to file is not an extension of time to pay. You will owe interest on any past-due tax and you may be subject to a late-payment penalty.

If you are a United States citizen or resident or a member of the armed forces, whose home and main place of business or post of duty is outside the United States and Puerto Rico on April 16, 2001, you are allowed an automatic extension until June 15, 2001, to file your return and pay any tax due for 2000.

If you use this automatic extension, you must attach a statement to your return saying that your home and your main place of business or post of duty are outside the United States and Puerto Rico on the due date of your return. See Topic 304 for more information about extensions.

When filing your return, use the peel-off label that is included in your tax package. Check the label to be sure the information is correct. Make any corrections right on the label. If there is not room for all the corrections, discard the label and write the required information directly on your return. If you did not receive a tax return package with a label, print or type your name, address and social security number in the space provided. If you are filing Form 1040EZ, you must type or print this information. Be sure that the social security number is the same number listed on your social security card. If you have changed your name, you should notify the Social Security Administration via this web site, or by contacting them as soon as possible at 1-800-772-1213.

If a joint return is filed, both husband and wife must sign the return. If your spouse cannot sign because of disease

or injury and tells you to sign the return, sign your spouse's name in the proper place followed by the word "by", your name, and "husband" or "wife". Also be sure to sign your own name. In addition, you must attach a statement that includes the form number of the return you are filing, the tax year, the reason your spouse cannot sign the return, and that your spouse has agreed to your signing for him or her. If you are the guardian for your spouse who is mentally incompetent, you may sign the return for your spouse, as guardian.

If your spouse cannot sign the return for any other reason, you may sign it only if you are given a valid power of attorney. The document granting you power of attorney should be attached to the return when it is filed. Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose.

If you are filing a return for a minor child who cannot sign the return, sign your child's name followed by the word "by", your signature, and your relationship, such as "parent" or "guardian of minor child".

For information on signing a return for a decedent, see Topic 356.

Be sure to attach your Forms W-2 and any Forms 1099s that show Federal income tax withheld to the front of the return. Also, be sure to attach all related schedules and forms behind your return in order of the sequence number located in the upper right hand corner.

If you owe, make your check or money order payable to the United States Treasury, and enclose it with your return. On the front of your check or money order, write your name, address, social security number, daytime phone number, the tax year and type of form you are filing (for example, "2000 Form 1040"). Do not mail cash with your return.

If you cannot pay the amount owed with the return, see Topic 201, The Collection Process, for more information.

Mail your return to the address given in the tax form instructions for the area where you live. If possible, use the pre-addressed envelope that came with your booklet. If you are mailing payment or owe, follow additional instructions in your tax package.

You may want to file electronically! When you file electronically, you usually receive your refund within 3 weeks after the IRS has received your return, even faster if you have it direct deposited into your checking or savings account. For a fee, many professional tax return preparers offer electronic filing in addition to their return preparation services. Or, you can prepare your own return, and pay a tax professional to transmit it electronically for you. For more information on electronic filing, see Topic 252.

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