Sentence:  The filing of an original or amended declaration , otherwise due on January 15 , 1962 , is also waived , if you file your Form 1040 for 1961 and pay the full <WSD>tax</WSD> by January 31 , 1962 . 
Meaning of the word marked with <WSD> tags:  charge against a citizen's person or property or activity for the support of government