Outside the United States and Puerto Rico
Automatic Two-Month Extension
Extension requirements for taxpayers who live outside the United States and Puerto Rico differ from those who live inside the United States.
U.S. citizens and resident aliens are allowed an automatic two-month extension to file their return if they are:
Although calendar-year taxpayers in this situation do not have to file or pay until June 15, they will owe interest charged from the April 17 due date to the date the tax is paid. Form 4868 is not required to obtain this automatic two-month extension to file.
Traveling outside the United States and Puerto Rico on the due date does not qualify a taxpayer for an automatic two-month extension.