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A leap year starts on January 1st and includes an additional day, February 29th, making it 366 days long.
Individuals and entities that are obligated to report their annual financial information, including taxes, may be required to file during a leap year.
Filling out documentation during a leap year follows the same process as in non-leap years, ensuring to account for the extra day, February 29th.
The purpose of a leap year is to align the calendar year with the Earth's orbit around the Sun, preventing seasonal drift.
Financial and tax information, including income, deductions, and credits, must be reported during a leap year just like in any other year.
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