An individual income taxpayer shall file his or her income tax return on or before the
A. 15th day of the 4th month of the same calendar year
B. 15th day of the 4th month of the same fiscal year
C. 15th day of the 4th month of the following fiscal year
D. 15th day of the 4th month of the following calendar year
Answer: D. 15th day of the 4th month of the following calendar year