Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abord - 2011 Page 4
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44You may not be eligible. You cannot
to have been filed on or before that date. See
To request this extension, you must send the
!
your Form 1040 or Form 1040A instructions for a
use the automatic 6-month extension
Internal Revenue Service a letter explaining the
list of designated delivery services.
of time to file if:
reasons why you need the additional 2 months.
CAUTION
Send the letter by the extended due date (Octo-
Foreign wire transfers. If you have a U.S.
•
You want the IRS to figure your tax, or
ber 15 for calendar year taxpayers) to the follow-
bank account, you can use:
•
You are under a court order to file by the
ing address:
•
EFTPS (Electronic Federal Tax Payment
regular due date.
Department of the Treasury
System), or
Internal Revenue Service Center
•
Federal Tax Application (same-day wire
Austin, TX 73301-0045
E-file options.
You can use e-file to get an
transfer).
extension of time to file. You can either file Form
You will not receive any notification from the
If you do not have a U.S. bank account, ask if
4868 electronically or you can pay part or all of
Internal Revenue Service unless your request is
your financial institution has a U.S. affiliate that
your estimate of tax due using a credit or debit
denied.
can help you make same-day wire transfers.
card.
The discretionary 2-month additional exten-
First, complete Form 4868 to use as a work-
For more information, visit
sion is not available to taxpayers who have an
sheet. If you think you may owe tax when you file
approved extension of time to file on Form 2350,
your return, use Part II of the form to estimate
discussed next.
your balance due.
Extensions
Then, do one of the following.
Extension of time to meet tests. You gener-
You can get an extension of time to file your
ally cannot get an extension of more than 6
1. E-file Form 4868. You can use a tax
return. In some circumstances, you also can get
months. However, if you are outside the United
software package with your personal com-
an extension of time to file and pay any tax due.
States and meet certain requirements, you may
puter or a tax professional to file Form
However, if you pay the tax due after the
be able to get a longer extension.
4868 electronically. You will need to pro-
regular due date, interest will be charged from
You can get an extension of more than 6
vide certain information from your tax re-
the regular due date until the date the tax is paid.
months to file your tax return if you need the time
turn for 2010. If you wish to make a
This publication discusses four extensions:
to meet either the bona fide residence test or the
payment by electronic funds withdrawal,
an automatic 2-month extension, an automatic
physical presence test to qualify for either the
see the instructions for Form 4868. If you
6-month extension, an additional extension for
foreign earned income exclusion or the foreign
e-file Form 4868, do not also send a paper
taxpayers out of the country, and an extension of
housing exclusion or deduction. The tests, the
Form 4868.
time to meet tests. If you served in a combat
exclusions, and the deduction are explained in
2. E-file and pay by credit or debit card.
zone or qualified hazardous duty area, see Pub-
chapter 4.
You can get an extension by paying part or
lication 3 for a discussion of extensions of dead-
You should request an extension if all three
all of your estimate of tax due by using a
lines.
of the following apply.
credit or debit card. You can do this by
phone or over the Internet. If you do this,
1. You are a U.S. citizen or resident alien.
Automatic 2-month extension. You are al-
you do not file Form 4868. For more infor-
lowed an automatic 2-month extension to file
2. You expect to meet either the bona fide
mation, see the instructions for your tax
your return and pay federal income tax if you are
residence test or the physical presence
return.
a U.S. citizen or resident alien, and on the regu-
test, but not until after your tax return is
lar due date of your return:
due.
When to file. Generally, you must request
•
You are living outside the United States
the 6-month extension by the regular due date of
3. Your tax home is in a foreign country (or
and Puerto Rico and your main place of
your return.
countries) throughout your period of bona
business or post of duty is outside the
fide residence or physical presence,
Previous 2-month extension. If you can-
United States and Puerto Rico, or
whichever applies.
not file your return within the automatic 2-month
•
You are in military or naval service on duty
extension period, you generally can get an addi-
If you are granted an extension, it generally
outside the United States and Puerto Rico.
tional 4 months to file your return, for a total of 6
will be to 30 days beyond the date on which you
months. The 2-month period and the 6-month
can reasonably expect to qualify for an exclu-
If you use a calendar year, the regular due
period start at the same time. You have to re-
sion or deduction under either the bona fide
date of your return is April 15. Even if you are
quest the additional 4 months by the new due
residence test or the physical presence test.
allowed an extension, you will have to pay inter-
date allowed by the 2-month extension.
However, if you have moving expenses that are
est on any tax not paid by the regular due date of
The additional 4 months of time to file (unlike
for services performed in 2 years, you may be
your return.
the original 2-month extension) is not an exten-
granted an extension until after the end of the
sion of time to pay. You must make an accurate
second year.
Married taxpayers. If you file a joint return,
estimate of your tax based on the information
either you or your spouse can qualify for the
How to get an extension. To obtain an
available to you. If you find you cannot pay the
automatic extension. If you and your spouse file
extension, file Form 2350 either by giving it to a
full amount due with Form 4868, you can still get
separate returns, this automatic extension ap-
local IRS representative or other IRS employee
the extension. You will owe interest on the un-
plies only to the spouse who qualifies for it.
or by mailing it to the:
paid amount from the original due date of the
How to get the extension. To use this au-
return.
Department of the Treasury
tomatic 2-month extension, you must attach a
You also may be charged a penalty for pay-
Internal Revenue Service Center
statement to your return explaining which of the
ing the tax late unless you have reasonable
Austin, TX 73301-0045
two situations listed earlier qualified you for the
cause for not paying your tax when due. Penal-
extension.
ties for paying the tax late are assessed from the
You must file Form 2350 by the due date for
original due date of your return, unless you qual-
filing your return. Generally, if both your tax
Automatic 6-month extension. If you are not
ify for the automatic 2-month extension. In that
home and your abode are outside the United
able to file your return by the due date, you
situation, penalties for paying late are assessed
States and Puerto Rico on the regular due date
generally can get an automatic 6-month exten-
from the extended due date of the payment
of your return and you file on a calendar year
sion of time to file (but not of time to pay). To get
(June 15 for calendar year taxpayers).
basis, the due date for filing your return is June
this automatic extension, you must file a paper
15.
Form 4868 or use IRS e-file (electronic filing).
Additional extension of time for taxpayers
For more information about filing electronically,
out of the country. In addition to the 6-month
What if tests are not met. If you obtain an
see
E-file
options, later.
extension, taxpayers who are out of the country
extension and unforeseen events make it im-
The form must show your properly estimated
can request a discretionary 2-month additional
possible for you to meet either the bona fide
tax liability based on the information available to
extension of time to file their returns (to Decem-
residence test or the physical presence test, you
you.
ber 15 for calendar year taxpayers).
should file your income tax return as soon as
Chapter 1 Filing Information
Page 4
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