Automatic two month extension for US citizens living in a foreign country.

[rob K]

Hi, 

A question:   I've read about an  automatic two month extension for citizens residing in a foreign country. 

It said that it is automatic and just requires a statement to be included with the tax return to that effect - that you are a US citizen and living in a foreign country.   I have a retired family relation living in south asia that can't travel back to the US right now because of  air travel disruptions due to whats happening in the middle east. 

Is this true?

thx

[DawnC]

Yes.  You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U.S. citizen or resident alien, and on the regular due date of your return:

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

If you use a calendar year, the regular due date of your return is April 15, and the automatic extended due date would be June 15. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.

Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return.   IRS automatic extension

[rob K]

This applies to retirees living overseas as well?   Sorry, the wording was a little confusing with mention of military folks posted to a overseas duty station. 

[DawnC]

Yes, he has to be living outside of the US or Puerto Rico in order to qualify.   In other words, if he were just out of the US - on vacation - and got delayed returning home, that would not suffice for the extension.   A retirees tax home is where their residence is.   The automatic extension applies if you live or work abroad.