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Need more time to prepare your federal tax return? This page provides information on how to apply for an extension of time to file if you are outside the country. You can get an extension of time to file your return. In some circumstances, you can also get an extension of time to file and pay any tax due

If you use a calendar year, the regular due date of your return is April 15. Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return.

YOUR FORM FILING OPTIONS

1. File Form 4868 by mail - download Form 4868 here - see Option 3
2. File Form 4868 on your personal computer via tax software - see Option 1
3. File Form 4868 via your tax professional - see Option 1
4. File Form 4868 via the Internet
• File Form 4868 through UncleFed's partner
• File Form 4868 via IRS e-File - go to www.irs.gov
• File Form 4868 via IRS Free File - go to www.irs.gov
5. Pay what you owe by Credit Card - pay by phone or internet - no form to file - see Option 2

YOUR TIMING OPTIONS

1. Filing Form 4868 gives you an Automatic 6 Months Extension - see more info below
2. Get an additional 2 months if you are out of the country without filing a form - see more info here
   • If you are out of the country, get an additional 2 months without filing a form - see more info here
   • Under special rules, get an additional 2 months after the 4 months - see more info here
3. Get more time if you are in a Combat Zone - see more info here

Automatic 6 month Extension for Individuals.

If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). For more information about filing electronically, see E-file options, later.

The form must show your properly estimated tax liability based on the information available to you.

• You want the IRS to figure your tax, or
• You are under a court order to file by the regular due date.

When To File Form 4868: File Form 4868, Application for Automatic Extension of Time to File U.S. Income Tax Return, by April 15, 2009. Fiscal year taxpayers, file Form 4868 by the regular due date of the return. Please be aware that an extension of time to file your return does not grant you any extension of time to pay your tax liability.

For more information on the requirements for obtaining an automatic 6 month extension of time to file, click here. This page only pertains to individuals who are out of the country.

You may be able to get an automatic 2 months extension of time to file your return. Special rules apply for those who were:

• Outside the United States, or
• Serving in a combat zone

Automatic 2-month extension.   If, on the regular due date of your return, you are out of the country and a U.S. citizen or resident, you are allowed 2 extra months to file your return and pay any amount due without requesting an extension. For a calendar year return, this is June 15, 2009. If you need an additional 4 months to file your return, file Form 4868 and be sure to check the box on line 8 .

If you are out of the country and a U.S. citizen or resident, you may qualify for special tax treatment if you meet the foreign residence or presence tests. If you do not expect to meet either of those tests by the due date of your return, request an extension to a date after you expect to qualify using Form 2350, Application for Extension of Time To File U.S. Income Tax Return.

You are out of the country if:

• You live outside the United States and Puerto Rico and your main place of work is outside the United States and Puerto Rico, or
• You are in military or naval service outside the United States and Puerto Rico.

If you qualify as being out of the country, you will still be eligible for the automatic 2 month extension even if you are physically present in the United States or Puerto Rico on the regular due date of the return.

For more information on extensions for taxpayers out of the country, see Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

Married taxpayers.  If you file a joint return, either you or your spouse can qualify for the 2 month automatic extension. If you and your spouse file separate returns, this 2 month automatic extension applies only to the spouse who qualifies for it

How to get the extension.   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension.

Extensions beyond 2 months.  If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. The 2-month period and the 6-month period start at the same time. You do not have to request the additional 4 months until the new due date allowed by the 2-month extension. To get the additional 4 months, file Form 4868 by June 15, and check the box on line 8.

• The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay.You must make an accurate estimate of your tax based on the information available to you. If you find you cannot pay the full amount due with Form 4868, you can still get the extension. You can use a credit card to pay your estimate of tax due. You will owe interest on the unpaid amount from the original due date of the return.

• You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers).

No further extension.  An extension of more than 6 months will generally not be granted. However, if you are outside the United States and meet certain tests, you may be granted a longer extension. For more information, see Further extensions under When To File and Pay in Publication 54, or see the next section.

All taxpayers are generally entitled to an automatic 6-month extension of time to file their returns by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, also available en español, with the Internal Revenue Service.

In addition to this 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers).

To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA

You will not receive any notification from the Internal Revenue Service unless your request is denied for 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).

Extension of time to meet tests.

You generally cannot get an extension of more than 6 months. However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension.You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. The tests, the exclusions, and the deduction are explained in chapter 4 of Pub. 54.

You should request an extension if all three of the following apply.

1. You are a U.S. citizen or resident alien.
2. You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due.
3. Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies.

If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension to 90 days beyond the close of the year following the year of first arrival in the foreign country.

How to get an extension.   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

You must file Form 2350 by the due date for filing your return. Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15.

What if tests are not met.  If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted).

You should make any request for an extension early, so that if it is denied you still can file your return on time. Otherwise, if you file late and additional tax is due, you may be subject to a penalty.

Return filed before test is met.   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U.S. and foreign sources and pay the tax on that income. If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X.

When To File and Pay

If you file on the calendar year basis, the due date for filing your return is April 15 of the following year. If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return.

When the due date for doing any act for tax purposes—filing a return, paying taxes, etc.— falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. A tax return delivered by the U.S. mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. See your Form 1040 or Form 1040A instructions for a list of designated delivery services.

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