IRS - Taxes

Due Dates And Extensions Of Time To File

If you reside overseas, there is an automatic 60-day extension of time to file your return. You do not have to file any documents to receive this extension. Simply write across the top of your return: TAXPAYER RESIDENT ABROAD. Please note however, that if tax is due but not paid by the usual April 15 due date, interest and penalties will be applied from that date until the tax is paid.

If, after the automatic 60-day extension until June 15, you require still more time to file your return, then you must file IRS Form 4868 by June 15, which will grant you an extension until October 15.

If, after filing the Form 4868 granting you an extension until October 15, you still require more time to file your return, then you must write to the IRS by October 15 and request a discretionary extension of an additional two months until December 15, available to taxpayers who are out of the country, as defined in the Form 4868 instructions. Your letter must expalin the reasons why you need the additional two months. Send the letter to:

Internal Revenue Service Center
Austin, TX 73301-0215

You will not receive any notification from the Internal Revenue Service unless your request is denied as being untimely. The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U.S. citizens and resident aliens abroad who expect to qualify for special tax treatment). The Form 2350 should be used to request additional time to file in order to qualify for the foreign earned income exclusion. This form must be filed by June 15.

Further clarifications for practitioners-

1) Form 2350 should not be used to request an additional 2-month extension to December 15 in ordinary circumstances. Use Form 2350 only if the special circumstances for that form otherwise apply.

2) The letter requesting the additional 2 months to December 15 should not be submitted at the same time the Form 4868 request for extension is filed. The letter must be filed toward the end of the extension period and postmarked by October 15.

To find the information on the web:

Go to http://www.irs.gov - on the left-hand side of the home page, click on More Forms and Publications. In the middle of the right-hand side of the Forms and Publications page, click on Extension Forms. On the Extensions page, under Special Rules, click on the 2nd bullet headed "Out of the country when your 6-month extension expires."