When to file?

If you’re a calendar year filer and your tax year ends on December 31, the due date for
filing your federal individual income tax return is generally April 15 of each year. If you
use a fiscal year (tax year ending on the last day of any month other than December),
your return is due on or before the 15th day of the fourth month after the close of your
fiscal year. If your due date falls on a Saturday, Sunday, or legal holiday, the due date is
moved to the next business day. For the 2022 tax return, the due date is April 18, 2023,
because of the Emancipation Day holiday in Washington, D.C.

Your return is considered filed on time if the envelope is properly addressed, has
enough postage, is postmarked, and is deposited in the mail by the due date. If you file
electronically, the date and time in your time zone when your return is transmitted
controls whether your return is filed timely. You will later receive an electronic
acknowledgement that the IRS has accepted your electronically filed return.

How to file?

You may wish to file your return electronically. You will generally receive your refund
within three weeks from the date the IRS receives your return if you choose to have the
refund directly deposited into your checking or savings account.
Most professional tax return preparers offer electronic filing of tax returns with their return
preparation services and may charge a fee to file your return electronically. Also, when
you prepare your return yourself using tax-preparation software, you may have to pay a fee to file your return electronically.

When to file?

• When you e-file a return, since it’s electronically transmitted, you don’t need to worry
  about sending it to the right area. However, when filing a paper return, send it to the
  address indicated in the instructions for the form you’re filing.
• You may enclose a check or money order with your paper return or with the 2022 Form
  1040-V, Payment Voucher, if you filed electronically:
  Make the check or money order payable to “United States Treasury.”
• On the front of your payment include your name, address, taxpayer
  identification number (SSN, ITIN, EIN), daytime phone number, the tax year, and
  type of form you’re filing (for example, 2022 Form 1040).
• Enclose your payment loosely with your return; don’t staple or otherwise attach
  your payment or Form 1040-V to your return.
  Don’t mail cash with your return.

Topic No. 301 When, How, and Where to File (26-Jan-2023 ) Internal Revenue Service.
Available at: https://www.irs.gov/es/taxtopics/tc301