If you choose to file a paper return, you can use our Tax Form Selector to find out which form is right for you. The form selector walks you through a series of brief questions and recommends the easiest form to file.

The BOE is currently accepting the tax forms and corresponding file formats indicated in the table below. Electronic Participants must pass certification testing for each tax form and file format. Some file formats may not be applicable to all tax forms. Files formatted in XML, Excel, Word, Lotus, or other format not identified as accepted by the BOE will not be accepted.

Yes. All F-1 students who have been present in the United States for five different calendar years or less must file a United States tax return each year. Instructions and forms are available at International Student Services (ISS) each year in March.

Your permanent residence was in the District of Columbia for either part of or the full taxable year. You lived in the District of Columbia for 183 days or more during the taxable year, even though your permanent residence was outside the District of Columbia. You were a member of the armed forces and your home of record was the District of Columbia for either part of or the full taxable year.

Calendar year taxpayers must file no later than April 15th. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year.

Where the assessee is a working partner in a firm whose accounts are required to be audited under any law.

The filing for a period is considered to be filed timely if the tax form and any applicable payment are received by the BOE on or before the due date. If either is received after the due date, the filing is considered late. E-Filed tax forms and EFT payments receive an electronic "postmark" of the date and time they are submitted. This postmark is used to determine if the filing is timely. If a tax form or payment is received by the BOE after the due date, interest and/or penalty may be charged.

Nonimmigrant students that have any of the following types of income need to file a special form 1040NR or 1040NR-EZ: A scholarship or fellowship, which is not partially or totally a Tax Free Scholarship or Fellowship as defined by the IRS See the IRS Web site at http://www.irs.gov/businesses/small/international/article/0,,id=129239,00.html for more information.

Every resident or part-year resident of Walker, including renters, who had taxable income in a tax year must file a return by April 30 of the following tax year. Married persons may file either a joint return or separate returns.

A5.   The IRS has been working with the Federation of Tax Administrators (FTA) and 26 state tax agencies on a joint project to develop a new fed/state electronic filing system. IRS will implement the new system in 2006, and many states likewise expect to implement electronic tax filing programs. Check with your State tax authorities for specific information about state electronic filing options available to corporations. 

If you require more time to file your return, submit an Extension of Time to File request, Form FR-127, on or before April 15. Any tax due must be paid in full with the request. Penalty and interest will be assessed on any tax outstanding from the time that the return is due until the tax is paid, even though an extension to file is granted. (There is no extension of time to pay.

Then you may send in your Pell application (FAFSA) as soon as you wish. There is space for you on the FAFSA to indicate that you will not be filing an income tax return.

Federal and State income tax returns or information returns are required to be filed by individuals, estates, trusts, corporations, partnerships, other business entities (LLC's and LLP's), and certain non-profit organizations. In some cases, there are income thresholds that apply that will avoid the need for some taxpayers to file a tax return.

Certain medical expenses incurred by you, your spouse or common-law partner and particular dependents are qualified by Canada Revenue Agency ("CRA") for a federal tax credit. You may claim expenses paid in any twelve-month period that ends within the taxation year if they were not claimed previously. The expenses claimed must be greater than either 3% of your net income or $1,844, whichever is lower, to be eligible.

The due date for your Virginia income tax return is May 1. If the due date falls on a Saturday, Sunday or legal holiday, you may file your return on the next business day. The United States Postal Service postmark is used to verify the date your return is mailed. If you are a fiscal year filer, your return is due the 15th day of the fourth month, following the close of your fiscal year.

You can file Self Assessment Tax Returns (SA100, SA800 and SA900) and supplementary pages over the Internet: