Tax Payers Out of Country

• 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 a tax extension. For a calendar year return, this is June 15, 2015. File form 4868 and be sure to check the box on line 8 if you need an additional 4 months to file your return.


• 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 physical 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 can get an extension of time to file your return. In some circumstances, you also can get an extension of time to file and pay any tax due.


• However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid.


• 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 extension even if you are physically present in the United States or Puerto Rico on the regular due date of the return.


• Form 1040NR or 1040NR-EZ filers- If you cannot file your return by the due date, you should file Form 4868. You must file Form 4868 by the regular due date of the return.


• If you did not receive wages as an employee subject to U.S. income tax withholding, and your return is due June 15, 2015, check the box on line 9.