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:

• Living outside the U.S. and Puerto Rico on the due date of the return, and their main place of business or assigned post of duty is outside the U.S. and Puerto Rico
• Members of the Armed Forces on duty outside the U.S. and Puerto Rico on the due date of the tax return

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.