Not later than April 17, 2000. If you file after this date, you may have to pay penalties and interest. See page 53.

What if You Cannot File on Time?

You can get an automatic 4-month extension if, by April 17, 2000 you either file Form 4868 or pay part or all of the tax you expect to owe for 1999 by phone using your credit card (American Express Card, MasterCard, or Discover Card). For details on how to get an extension with your credit card, see Form 4868.

Filing Form 4868 or paying by credit card does not extend the time to pay your income tax. See Form 4868.

If you are a U.S. citizen or resident, you may qualify for an automatic extension of time to file without filing Form 4868 or paying by credit card, if, on the due date of your return, you meet one of the following conditions:

• You live outside the United States and Puerto Rico, AND your main place of business or post of duty is outside the United States and Puerto Rico.
• You are in military or naval service on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must attach a statement to your return showing that you meet the requirements.

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