Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2006 Page 4
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44A tax return delivered by the U.S. mail
E-file options.
There are two ways you can
Extension of time to meet tests. You gener-
!
or a designated delivery service that is
use e-file to get an extension of time to file.
ally cannot get an extension of more than 6
postmarked or dated by the delivery
Complete Form 4868 to use as a worksheet. If
months. However, if you are outside the United
CAUTION
service on or before the due date is considered
you think you may owe tax when you file your
States and meet certain requirements, you may
to have been filed on or before that date. See
return, use Part II of the form to estimate your
be able to get a longer extension.
your Form 1040 or Form 1040A instructions for a
balance due. If you e-file Form 4868 to the IRS,
You can get an extension of more than 6
list of designated delivery services.
do not also send a paper Form 4868.
months to file your tax return if you need the time
to meet either the bona fide residence test or the
1. E-file using your personal computer or
physical presence test to qualify for either the
a tax professional. You can use a tax
Extensions
foreign earned income exclusion or the foreign
software package with your personal com-
housing exclusion or deduction. The tests, the
puter or a tax professional to file Form
You can get an extension of time to file your
exclusions, and the deduction are explained in
4868 electronically. You will need to pro-
return. In some circumstances, you can also get
chapter 4.
vide certain information from your tax re-
an extension of time to file and pay any tax due.
turn for 2005. If you wish to make a
You should request an extension if all three
However, if you pay the tax due after the
payment by electronic funds withdrawal,
of the following apply.
regular due date, interest will be charged from
see the instructions for Form 4868.
the regular due date until the date the tax is paid.
1. You are a U.S. citizen or resident alien.
2. E-file and pay by credit card.You can get
This publication discusses three extensions:
an extension by paying part or all of your
2. You expect to meet either the bona fide
an automatic 2-month extension, an automatic
estimate of tax due by using a credit card.
residence test or the physical presence
6-month extension, and an extension of time to
You can do this by phone or over the In-
test, but not until after your tax return is
meet tests. If you served in a combat zone or
ternet. You do not File Form 4868. For
due.
qualified hazardous duty area, see Publication 3
more information, see the instructions for
3. Your tax home is in a foreign country (or
for a discussion of an extension of time to file.
your tax return.
countries) throughout your period of bona
fide residence or physical presence,
When to file. Generally, you must request
Automatic 2-month extension. You are al-
whichever applies.
the 6-month extension by the regular due date of
lowed an automatic 2-month extension to file
your return.
If you are granted an extension, it generally
your return and pay any federal income tax that
will be to 30 days beyond the date on which you
is due if you are a U.S. citizen or resident alien,
Previous 2-month extension. If you can-
can reasonably expect to qualify under either
and on the regular due date of your return:
not file your return within the automatic 2-month
the bona fide residence test or the physical pres-
•
extension period, you generally can get an addi-
You are living outside of the United States
ence test. However, if you have moving ex-
tional 4 months to file your return, for a total of 6
and Puerto Rico and your main place of
penses that are for services performed in 2
months. The 2-month period and the 6-month
business or post of duty is outside the
years, you may be granted an extension to 90
period start at the same time. You do not have to
United States and Puerto Rico, or
days beyond the close of the year following the
request the additional 4 months until the new
•
year of first arrival in the foreign country.
You are in military or naval service on duty
due date allowed by the 2-month extension.
outside the United States and Puerto Rico.
How to get an extension. To obtain an
The additional 4 months of time to file (unlike
extension, you should file Form 2350 with the
the original 2-month extension) is not an exten-
If you use a calendar year, the regular due
Internal Revenue Service Center, Austin, TX
sion of time to pay. You must make an accurate
date of your return is April 15. Even if you are
73301-0215, or the local IRS representative, or
estimate of your tax based on the information
allowed an extension, you will have to pay inter-
other IRS employee.
available to you. If you find you cannot pay the
est on any tax not paid by the regular due date of
full amount due with Form 4868, you can still get
You must file Form 2350 by the due date for
your return.
the extension. You will owe interest on the un-
filing your return. Generally, if both your tax
Married taxpayers. If you file a joint return,
paid amount.
home and your abode are outside the United
either you or your spouse can qualify for the
States and Puerto Rico on the regular due date
You also may be charged a penalty for pay-
automatic extension. If you and your spouse file
of your return and you file on a calendar year
ing the tax late unless you have reasonable
separate returns, this automatic extension ap-
basis, the due date for filing your return is June
cause for not paying your tax when due. Interest
plies only to the spouse who qualifies for it.
15.
and penalties are assessed (charged) from the
original due date of your return.
How to get the extension. To use this au-
What if tests are not met. If you obtain an
tomatic 2-month extension, you must attach a
Additional extension of time for taxpayers
extension and unforeseen events make it im-
statement to your return explaining which of the
out of the country. In addition to the 6-month
possible for you to satisfy either the bona fide
two situations listed earlier qualified you for the
extension, taxpayers who are out of the country
residence test or the physical presence test, you
extension.
can request a discretionary 2-month additional
should file your income tax return as soon as
extension of time to file their returns (to Decem-
possible because you must pay interest on any
ber 15 for calendar year taxpayers).
tax due after the regular due date of the return
Automatic 6-month extension. If you are not
(even though an extension was granted).
able to file your return by the due date, you
To request this extension, you must send the
generally can get an automatic 6-month exten-
Internal Revenue Service a letter explaining the
You should make any request for an
!
sion of time to file (but not of time to pay). To get
reasons why you need the additional 2 months.
extension early, so that if it is denied
this automatic extension, you must file a paper
Send the letter by the extended due date (Octo-
you still can file your return on time.
CAUTION
Form 4868 or use IRS e-file (electronic filing).
ber 15 for calendar year taxpayers) to the follow-
Otherwise, if you file late and additional tax is
For more information about filing electronically,
ing address:
due, you may be subject to a penalty.
see E-file options, later.
Internal Revenue Service Center
Return filed before test is met. If you file a
The form must show your properly estimated
Austin, TX 73301-0215
return before you meet the bona fide residence
tax liability based on the information available to
test or the physical presence test, you must
you.
include all income from both U.S. and foreign
You will not receive any notification from the
You may not be eligible. You cannot
sources and pay the tax on that income. If you
!
Internal Revenue Service unless your request is
use the automatic 6-month extension
meet either of the tests later and qualify for the
denied for being untimely.
of time to file if:
foreign earned income exclusion, the foreign
CAUTION
The discretionary 2-month additional exten-
housing exclusion, or the foreign housing de-
•
You want the IRS to figure your tax, or
sion is not available to taxpayers who have an
duction, you can file a claim for refund of tax on
•
You are under a court order to file by the
approved extension of time to file on Form 2350,
Form 1040X. The refund will be the difference
regular due date.
discussed next.
between the amount of tax already paid and the
Page 4
Chapter 1 Filing Information
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