Publication 516 - U.s. Government Civilian Employees Stationed Abroad (Page 2 of 10) in pdf

allies. The taxes are forgiven for the deceased

Internal Revenue Service

extensions), or given to a designated interna-

employee’s tax years beginning with the year

1201 N. Mitsubishi Motorway

tional private delivery service before midnight of

immediately before the year in which the

Bloomington, IL 61705-6613

the last date prescribed for filing. See your tax

wounds or injury occurred and ending with the

form instructions for a list of private delivery

year of death.

services that have been designated by the IRS

Tax questions. If you have a tax question,

If the deceased government employee and

to meet this “timely mailing as timely filing/pay-

check the information available on IRS.gov or

the employee’s spouse filed a joint return, only

ing” rule for tax returns and payments.

call 1-800-829-1040. We cannot answer tax

the decedent’s part of the joint tax liability is

If your return is filed late, the postmark or

questions sent to either of the above addresses.

forgiven.

delivery service date does not determine the

For additional details, see Publication 559,

date of filing. In that case, your return is consid-

Useful Items

Survivors, Executors, and Administrators.

ered filed when it is received by the IRS.

You may want to see:

Extensions

Publication

Introduction

Tax Guide for U.S. Citizens and

You may be able to get an extension of time to

Resident Aliens Abroad

If you are a U.S. citizen working for the U.S.

file your return and pay your tax.

Government, including the foreign service, and

463

Travel, Entertainment, Gift, and Car

Automatic 2-month extension. You can get

you are stationed abroad, your income tax filing

Expenses

an automatic 2-month extension (to June 15, for

requirements are generally the same as those

514

Foreign Tax Credit for Individuals

a calendar year return) to file your return and

for citizens and residents living in the United

pay your tax if you are a U.S. citizen or resident

States. You are taxed on your worldwide in-

521

Moving Expenses

and, on the regular due date of your return, you

come, even though you live and work abroad.

523

Selling Your Home

are living outside the United States and Puerto

However, you may receive certain al-

Rico and your main place of business or post of

lowances and have certain expenses that you

Form (and Instructions)

duty is outside the United States and Puerto

generally do not have while living in the United

Rico. To get this extension, you must attach a

States. This publication explains:

Schedule A (Form 1040) Itemized

statement to your return explaining how you

Deductions

•

Many of the allowances, reimbursements,

qualified. You will owe interest on any tax not

and property sales you are likely to have,

1116 Foreign Tax Credit

paid by the regular due date of your return.

and whether you must report them as in-

2106 Employee Business Expenses

Married taxpayers. If you file a joint return,

come on your tax return, and

either you or your spouse can qualify for the

2106-EZ Unreimbursed Employee

•

Many of the expenses you are likely to

automatic extension. If you and your spouse file

Business Expenses

have, such as moving expenses and for-

separate returns, the extension applies only to

eign taxes, and whether you can deduct

3903 Moving Expenses

the spouse who qualifies.

them on your tax return.

4868 Application for Automatic Extension

Additional extension. You can apply for an

of Time To File U.S. Individual

additional extension of time to file your return by

U.S. possessions. This publication does not

Income Tax Return

filing Form 4868. You must file Form 4868 by the

cover the rules that apply if you are stationed in

due date for your income tax return.

8938 Statement of Specified Foreign

American Samoa, Guam, the Commonwealth of

Generally, you must file it by April 15. How-

Financial Assets

the Northern Mariana Islands, the Virgin Islands,

ever, if you qualify for the automatic 2-month

or Puerto Rico. That information is in Publication

TD F 90-22.1 Report of Foreign Bank and

extension, you generally must file Form 4868 by

570, Tax Guide for Individuals With Income

Financial Accounts

June 15. Check the box on line 8 of Form 4868.

From U.S. Possessions.

See How To Get Tax Help, near the end of

Payment of tax. You should estimate and

this publication, for information about getting

Comments and suggestions. We welcome

pay any additional tax you owe when you file

these publications and forms.

your comments about this publication and your

Form 4868 to avoid being charged a

suggestions for future editions.

late-payment penalty. The late-payment penalty

You can write to us at the following address:

applies if, through withholding, etc., you paid

less than 90% of your actual tax liability by the

Filing Information

Internal Revenue Service

original due date of your income tax return. Even

Business Forms and Publications Branch

if the late-payment penalty does not apply, you

SE:W:CAR:MP:T:B

If you are a U.S. citizen or resident living or

will be charged interest on any unpaid tax liabil-

1111 Constitution Ave. NW, IR-6526

traveling outside the United States, you are gen-

ity from the original due date of the return until

Washington, DC 20224

erally required to file income tax returns in the

the tax is paid.

same way as those residing in the United States.

Electronic filing. You can file for the addi-

We respond to many letters by telephone.

However, the special rules explained in the fol-

tional extension by phone, using your home

Therefore, it would be helpful if you would in-

lowing discussions may apply to you.

computer, or through a tax professional. See

clude your daytime phone number, including the

Form 4868 for more information.

area code, in your correspondence.

When To File and Pay

You can email us at taxforms@irs.gov.

Limit on additional extensions. You gener-

Please put “Publications Comment” on the sub-

Most individual tax returns cover a calendar

ally cannot get a total extension of more than 6

ject line. You can also send us comments from

year, January through December. The regular

months. However, if you are outside the United

Select “Comment on

due date for these tax returns is April 15 of the

States and meet certain tests, you may be able

Tax Forms and Publications” under “Information

following year. If April 15 falls on a Saturday,

to get a longer extension.

about.”

Sunday, or legal holiday, your tax return is con-

For more information, see Publication 54.

Although we cannot respond individually to

sidered timely filed if it is filed by the next busi-

each comment received, we do appreciate your

Foreign Bank Accounts

ness day that is not a Saturday, Sunday, or legal

feedback and will consider your comments as

holiday. If you get an extension, you are allowed

we revise our tax products.

additional time to file and, in some circum-

You must file Form TD F 90-22.1 if at any time

stances, pay your tax. You must pay interest on

Ordering forms and publications. Visit

during the year you had an interest in, or signa-

any tax not paid by the regular due date.

to download forms and

ture or other authority over, a bank account,

publications, call 1-800-829-3676, or write to the

Your return is considered filed on time if it is

securities account, or other financial account in

address below and receive a response within 10

mailed from and officially postmarked in a for-

a foreign country. This applies if the combined

days after your request is received.

eign country on or before the due date (including

assets in the account(s) were more than

Publication 516 (April 2012)

Page 2

Publication 516 - U.s. Government Civilian Employees Stationed Abroad Page 2

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