In addition to the 6-month extension (automatic 2-month and additional automatic 4-month extensions), he can request a discretionary 2-month additional extension of time to file his return to December 15, 2022, if he is a calendar-year taxpayer.
To request this extension, he must send the IRS a letter explaining the reasons why he needs the additional 2 months. He must send the letter by the extended due date (October 17, 2022, if he is a calendar-year taxpayer) to the following address:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0045
He won’t receive any notification from the IRS unless his request is denied.
https://www.irs.gov/publications/p3
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
