IRS News Release  
April 10, 1990

U.S. Taxpayers Living Overseas
Must Still File by April 16

WASHINGTON - The Internal Revenue Service today advised overseas U. S. taxpayers that the Monday, April 16 due date for submission of U. S. federal income tax returns or tax payments is not extended due to the observance of holidays in many foreign countries.

Taxpayers living in the U. S. and traveling overseas are required to file by April 16, unless they submit Form 4868, "Application for Automatic Extension of Time to File U. S. Individual Income Tax Return." The extension request must be filed by April 16 and include the payment of any tax owed.

Taxpayers whose "tax home" and "abode" are outside the U. S. and Puerto Rico, generally those living and working abroad, on April 16, qualify for an extension until June 15 without filing Form 4868. When they file their income tax return, however, they must attach a statement showing they qualify for the extension and pay interest on any tax due from April 16 until the date the tax is paid.

In addition to tax return deadlines, the due dates for submitting tax payments and making tax deposits are not affected by foreign holidays.

The IRS also alerted taxpayers seeking IRS assistance or making tax payments that many of their foreign posts-of-duty will be closed due to local holiday observances. IRS overseas posts will be closed on the following days:

     Thursday, April 12                 Friday, April 13
     & Friday, April 13                 & Monday, April 16

     Caracas                            Bonn
     Manila                             London
     Mexico                             Nassau
     Sao Paulo                          Sydney

     Friday, April 13                   Monday, April 16

     Singapore                          Rome

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