Can I file an extension after April 18, 2017?
Only U.S. citizens or resident aliens who were out of the country on April 18 may file an extension after the April 18 deadline. The extension must be filed by June 18.
"Out of the country" is defined as:
- The taxpayer lives outside the U.S. or Puerto Rico, and their main place of business or post of duty is also outside the U.S. or Puerto Rico; or
- The taxpayer is on-duty in the military or naval service outside the U.S. or Puerto Rico.
Out-of-country taxpayers have until June 18 to file their taxes and pay additional taxes owed. However, the IRS charges interest on any unpaid taxes still outstanding after April 18, regardless of where the taxpayer is located.