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. See You May Claim a Refund, Page 135. The same is true if you have itemized your deductions and later decide you should have used the Standard Deduction or Tax Table. The words amended return should be plainly written across the top of such return.

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.

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. Since April 15, 1962, is on Sunday your return for the calendar year 1961 will be timely filed if it is filed on or before Monday, April 16, 1962.

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. The filing of an original or amended declaration, otherwise due on January 15, 1962, is also waived, if you file your Form 1040 for 1961 and pay the full tax by January 31, 1962. Farmers, for these purposes, have until February 15, 1962, to file Form 1040 and pay the tax in full for the calendar year 1961. Fiscal year taxpayers have until the last day of the first month following the close of the fiscal year (farmers until the 15th day of the 2 d month). See Chapter 38.