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 the United States and
Puerto Rico and your main place of business or post of duty is outside
the United States and Puerto Rico
To use this automatic 2-month extension, you
must attach a statement to your return explaining which of the two
situations listed earlier qualified you for the extension.If you are not able to file your return by the due
date, you generally can get an automatic 6-month extension of time to
file (but not of time to pay). To get this automatic extension, you must
file Form 4868.
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