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A
January 1
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B
April 15
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C
July 4
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D
December 31
Why this is the answer
Federal income tax returns are typically due by APRIL 15 each year. This is the deadline for individuals to file Form 1040 (or its variants) with the Internal Revenue Service (IRS), reporting income earned in the previous calendar year. If April 15 falls on a Saturday, Sunday, or holiday, the deadline shifts to the next business day. Taxpayers can request an EXTENSION (Form 4868) for an additional 6 months to file (until October 15), but any taxes owed must still be paid by April 15 to avoid penalties and interest. Some special situations have different deadlines: residents of certain states with disasters; military personnel serving overseas. Tax filing is a responsibility of all persons earning income in the U.S. — both citizens and non-citizens (including legal residents and many visa holders). State income tax deadlines vary; many follow the federal date but check your state's department of revenue.
Source: USCIS Civics Question 56 (65/20)