Irs Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad

your Form 1040 or Form 1040A instructions for a

First, complete Form 4868 to use as a work-

The discretionary 2-month additional exten-

list of designated delivery services.

sheet. If you think you may owe tax when you file

sion is not available to taxpayers who have an

your return, use Part II of the form to estimate

approved extension of time to file on Form 2350,

your balance due.

discussed next.

Extensions

Then, do one of the following.

Extension of time to meet tests. You gener-

1. E-file Form 4868 electronically. You can

ally cannot get an extension of more than 6

You can get an extension of time to file your

months. However, if you are outside the United

use a tax software package with your per-

return. In some circumstances, you can also get

States and meet certain requirements, you may

sonal computer or a tax professional to file

an extension of time to file and pay any tax due.

be able to get a longer extension.

Form 4868 electronically. You will need to

However, if you pay the tax due after the

You can get an extension of more than 6

provide certain information from your tax

regular due date, interest will be charged from

months to file your tax return if you need the time

return for 2007. If you wish to make a pay-

the regular due date until the date the tax is paid.

to meet either the bona fide residence test or the

ment by electronic funds withdrawal, see

This publication discusses four extensions:

physical presence test to qualify for either the

the instructions for Form 4868. If you e-file

an automatic 2-month extension, an automatic

foreign earned income exclusion or the foreign

Form 4868, do not also send a paper Form

6-month extension, an additional extension for

housing exclusion or deduction. The tests, the

4868.

taxpayers out of the country, and an extension of

exclusions, and the deduction are explained in

time to meet tests. If you served in a combat

2. E-file and pay by credit card. You can

chapter 4.

zone or qualified hazardous duty area, see Pub-

get an extension by paying part or all of

You should request an extension if all three

lication 3 for a discussion of extensions of dead-

your estimate of tax due by using a credit

of the following apply.

lines.

card. You can do this by phone or over the

Internet. If you do this, you do not file Form

1. You are a U.S. citizen or resident alien.

Automatic 2-month extension. You are al-

4868. For more information, see the in-

lowed an automatic 2-month extension to file

2. You expect to meet either the bona fide

structions for your tax return.

your return and pay federal income tax if you are

residence test or the physical presence

a U.S. citizen or resident alien, and on the regu-

test, but not until after your tax return is

When to file. Generally, you must request

lar due date of your return:

due.

the 6-month extension by the regular due date of

•

your return.

You are living outside of the United States

3. Your tax home is in a foreign country (or

and Puerto Rico and your main place of

countries) throughout your period of bona

Previous 2-month extension. If you can-

business or post of duty is outside the

fide residence or physical presence,

not file your return within the automatic 2-month

United States and Puerto Rico, or

whichever applies.

extension period, you generally can get an addi-

•

tional 4 months to file your return, for a total of 6

You are in military or naval service on duty

If you are granted an extension, it generally

months. The 2-month period and the 6-month

outside the United States and Puerto Rico.

will be to 30 days beyond the date on which you

period start at the same time. You do not have to

can reasonably expect to qualify for an exclu-

request the additional 4 months until the new

If you use a calendar year, the regular due

sion or deduction under either the bona fide

due date allowed by the 2-month extension.

date of your return is April 15. Even if you are

residence test or the physical presence test.

allowed an extension, you will have to pay inter-

The additional 4 months of time to file (unlike

However, if you have moving expenses that are

est on any tax not paid by the regular due date of

the original 2-month extension) is not an exten-

for services performed in 2 years, you may be

your return.

sion of time to pay. You must make an accurate

granted an extension to 90 days beyond the

estimate of your tax based on the information

close of the year following the year of first arrival

Married taxpayers. If you file a joint return,

available to you. If you find you cannot pay the

in the foreign country.

either you or your spouse can qualify for the

full amount due with Form 4868, you can still get

automatic extension. If you and your spouse file

How to get an extension. To obtain an

the extension. You will owe interest on the un-

separate returns, this automatic extension ap-

extension, file Form 2350 either by giving it to a

paid amount from the original due date of the

plies only to the spouse who qualifies for it.

local IRS representative or other IRS employee

return.

or by mailing it to the:

How to get the extension. To use this au-

You also may be charged a penalty for pay-

tomatic 2-month extension, you must attach a

Department of the Treasury

ing the tax late unless you have reasonable

statement to your return explaining which of the

Internal Revenue Service Center

cause for not paying your tax when due. Penal-

two situations listed earlier qualified you for the

Austin, TX 73301-0215

ties for paying the tax late are assessed from the

extension.

original due date of your return, unless you qual-

ify for the automatic 2-month extension. In that

You must file Form 2350 by the due date for

Automatic 6-month extension. If you are not

situation, penalties for paying late are assessed

filing your return. Generally, if both your tax

able to file your return by the due date, you

from the extended due date of the payment

home and your abode are outside the United

generally can get an automatic 6-month exten-

(June 15 for calendar year taxpayers).

States and Puerto Rico on the regular due date

sion of time to file (but not of time to pay). To get

of your return and you file on a calendar year

this automatic extension, you must file a paper

Additional extension of time for taxpayers

basis, the due date for filing your return is June

Form 4868 or use IRS e-file (electronic filing).

out of the country. In addition to the 6-month

15.

For more information about filing electronically,

extension, taxpayers who are out of the country

see E-file options, later.

What if tests are not met. If you obtain an

can request a discretionary 2-month additional

extension and unforeseen events make it im-

The form must show your properly estimated

extension of time to file their returns (to Decem-

possible for you to meet either the bona fide

tax liability based on the information available to

ber 15 for calendar year taxpayers).

residence test or the physical presence test, you

you.

To request this extension, you must send the

should file your income tax return as soon as

Internal Revenue Service a letter explaining the

You may not be eligible. You cannot

possible because you must pay interest on any

reasons why you need the additional 2 months.

use the automatic 6-month extension

tax due after the regular due date of the return

Send the letter by the extended due date (Octo-

of time to file if:

CAUTION

(even though an extension was granted).

ber 15 for calendar year taxpayers) to the follow-

•

You want the IRS to figure your tax, or

ing address:

You should make any request for an

•

You are under a court order to file by the

extension early, so that if it is denied

Department of the Treasury

regular due date.

you still can file your return on time.

Internal Revenue Service Center

CAUTION

Otherwise, if you file late and additional tax is

Austin, TX 73301-0215

due, you may be subject to a penalty.

E-file options.

You can use e-file to get an

extension of time to file. You can either file Form

You will not receive any notification from the

Return filed before test is met. If you file a

4868 electronically or you can pay part or all of

Internal Revenue Service unless your request is

return before you meet the bona fide residence

your estimate of tax due using a credit card.

denied.

test or the physical presence test, you must

Chapter 1 Filing Information

Page 4

Irs Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abroad - 2008 Page 4

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