Nonresident aliens living in Canada or Mexico who earn wages in the United States may be subject to withholding of tax on their wages, the same as if they were citizens of the United States. Their United States tax returns are due April 16, 1962. However, if their United States income is not subject to the withholding of tax on wages, their returns are due June 15, 1962, if they use a calendar year, or the 15th day of the 6th month after the close of their fiscal year.

If you are a nonresident alien and a resident of Puerto Rico, your return is also due June 15, 1962, or the 15th day of the 6th month after the close of your fiscal year.

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. Suppose John Jones, who, for 1960, filed on the basis of a calendar year, died June 20, 1961. His return for the period January 1 to June 20, 1961, is due April 16, 1962.

The return for a decedent may also serve as a claim for refund of an overpayment of tax. In such a case, Form 1310 should be completed and attached to the return. This form may be obtained from the local office of your district director.

Returns of estates or trusts are due on or before the 15th day of the 4th month after the close of the tax year.

Under unusual circumstances a resident individual may be granted an extension of time to file a return. You may apply for such an extension by filing Form 2688, Application For Extension Of Time To File, with the District Director of Internal Revenue for your district, or you may make your application in a letter. 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. Any failure to file timely returns or make estimated tax payments when due must be fully explained. Extensions are not granted as a matter of course, and the reasons for your request must be substantial. If you are unable to sign the request, because of illness or other good cause, another person who stands in close personal or business relationship to you may sign the request on your behalf, stating the reason why you are unable to sign. You should make any request for an extension early so that if it is refused, your return may still be on time. See also Interest on Unpaid Taxes, below.