Sorry 版版,刚刚仔细的读了IRS的文件,知道答案了.我就copy在这里吧,让有同样问题的同志们容易找到.也就是说,晚些file也没关系,但是一定要是resident.

To accommodate taxpayers who file tax returns later in the year, the IRS will continue sending payments until December 31, 2008. The IRS also cautions taxpayers that if they file their 2007 tax return and then move their residence that they should file a change of address card with the U.S. Postal Service.