Home About Us Background and Information ACS Records and Documents ACS Records and Documents Most recent tax return Note: The ACS operates on an October 31 fiscal year. The IRS uses the BEGINNING date of the year in question to determine the year that designates the return. So, for example, the period ending October 31, 2018 is the 2017 tax year. ACS Bylaws ACS Board Policies thru 3 6 2021