Originally Posted by
homonculus
There is that small insignificant country between Canada and Mexico that proves you wrong - tax year is January to December
No. While many entities in the US use the January-December calendar year as a tax year, and some (including individuals) are required to, many others use fiscal years, which are 12-month periods that may end on the last day of any quarter -- March 31, June 30, September 30 or December 31.