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

2350

Application for Extension of Time

If your net self-employment income is

4-month extension. If you are not able to file

$400 or more, you must file a return

To File U.S. Income Tax Return

your return by the due date, you generally can

even if your gross income is below the

CAUTION

get an automatic 4-month extension of time to

2555

Foreign Earned Income

amount listed for your filing status in the table

file. To get this automatic extension, you must

shown earlier.

2555 – EZ

Foreign Earned Income

file Form 4868. You must pay any tax you expect

Exclusion

to owe with your extension.

65 or older. You are 65 on the day before your

2688

Application for Additional

Paperless filing. You can file Form 4868

65th birthday. If your 65th birthday is on January

Extension of Time To File U.S.

electronically (e-file) by telephone, using your

1, you are 65 on December 31 of the previous

Individual Income Tax Return

personal computer, or through a tax profes-

year.

sional. For more information about filing elec-

4868

Application for Automatic

tronically, see the form instructions.

Extension of Time To File U.S.

When To File and Pay

Individual Income Tax Return

You may not be eligible. You cannot

use the automatic 4-month extension

If you file on the calendar year basis, the due

5471

Information Return of U.S.

of time to file if:

CAUTION

date for filing your return is April 15 of the follow-

Persons With Respect To Certain

•

ing year. If you file on a fiscal year basis (a year

Foreign Corporations

You want the IRS to figure your tax, or

ending on the last day of any month except

•

8822

Change of Address

You are under a court order to file by the

December), the due date is 3 months and 15

regular due date.

days after the close of your fiscal year. In gen-

SS – 5

Application for a Social Security

eral, the tax shown on your return should be paid

Card

When to file. Generally, you must request

by the due date of the return, without regard to

the 4-month extension by the regular due date of

TD F 90 – 22.1

Report of Foreign Bank

any extension of time for filing the return.

and Financial Accounts

your return.

A tax return delivered by the U.S. mail

Previous 2-month extension. If you can-

W – 7

Application for IRS Individual

or a designated delivery service that is

not file your return within the automatic 2-month

Taxpayer Identification Number

postmarked or dated by the delivery

CAUTION

extension period, you generally can get an addi-

service on or before the due date is considered

See chapter 7 for information about getting

tional 2-month extension of time to file your

to have been filed on or before that date.

these publications and forms.

return, for a total of 4 months. The automatic

You can use certain private delivery services

2-month extension and the 4-month extension

designated by the IRS to meet the “timely mail-

ing as timely filing/paying” rule for tax returns

start at the same time. You do not have to

and payments. See your Form 1040 or Form

request the 4-month extension until the new due

Filing Requirements

1040A instructions for a list of designated deliv-

date allowed by the first extension, but the total

ery services.

combined extension will still only be 4 months

from the regular due date.

If you are a U.S. citizen or resident alien, the

rules for filing income, estate, and gift tax returns

Time to pay not extended. A 4-month ex-

and for paying estimated tax are generally the

Extensions

tension of time to file is not an extension of time

same whether you are in the United States or

to pay. You must make an accurate estimate of

You can get an extension of time to file your

abroad.

your tax and send any necessary payment with

return. In some circumstances, you can also get

Your income, filing status, and age generally

your Form 4868 or pay the tax due by credit

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

determine whether you must file an income tax

card. If you find you cannot pay the full amount

However, if you pay the tax due after the

return. Generally, you must file a return for 2001

due with Form 4868, you can still get the exten-

regular due date, interest will be charged from

if your gross income from worldwide sources is

sion. You will owe interest on the unpaid

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

at least the amount shown for your filing status in

amount.

the following table:

You also may be charged a penalty for pay-

Automatic 2-month extension. You may be

ing the tax late unless you have reasonable

allowed an automatic 2-month extension to file

cause for not paying your tax when due. Interest

your return and pay any federal income tax that

Filing Status

Amount

and penalties are assessed (charged) from the

is due. You will be allowed the extension if you

Single . . . . . . . . . . . . . . . . . . . . . . .

$ 7,450

original due date of your return.

65 or older . . . . . . . . . . . . . . . . . .

$ 8,550

are a U.S. citizen or resident and on the regular

Head of household . . . . . . . . . . . . . . .

$ 9,550

due date of your return:

65 or older . . . . . . . . . . . . . . . . . .

$10,650

Extension beyond 4 months. If you qualify

Qualifying widow(er) . . . . . . . . . . . . . .

$10,500

1) You are living outside of the United States

for the 4-month extension and you later find that

65 or older . . . . . . . . . . . . . . . . . .

$11,600

and Puerto Rico and your main place of

you cannot file within the 4-month extension

Married filing jointly . . . . . . . . . . . . . .

$13,400

business or post of duty is outside the

Not living with spouse at end of year . .

$ 2,900

period, you may be able to get 2 more months to

United States and Puerto Rico, or

One spouse 65 or older . . . . . . . . . .

$14,300

file, for a total of 6 months.

Both spouses 65 or older . . . . . . . . .

$15,200

2) You are in military or naval service on duty

You can apply for an extension beyond the

Married filing separately . . . . . . . . . . .

$ 2,900

outside the United States and Puerto Rico.

4-month extension either by sending a letter to

If you are the dependent of another taxpayer, see the

instructions for Form 1040 for more information on whether you

the IRS or by filing Form 2688. You should

If you use a calendar year, the regular due

must file a return.

request the extension early so that, if refused,

date of your return is April 15.

you still will be able to file on time. Except in

Service in a combat zone. If you served in

cases of undue hardship, Form 2688 or a re-

Gross income. This includes all income you

a combat zone or qualified hazardous duty area,

receive in the form of money, goods, property,

quest by letter will not be accepted until you

see Extension of deadline in Publication 3.

and services that is not exempt from tax.

have first used the 4-month extension. Form

2688 or your letter will not be considered if you

For purposes of determining whether you

Married taxpayers. If you file a joint return,

send it after the extended due date.

must file a return, gross income includes any

either you or your spouse can qualify for the

To get an extension beyond the automatic

income that you can exclude as foreign earned

automatic extension. If you and your spouse file

4-month extension, you must give all the follow-

income or as a foreign housing amount.

separate returns, this automatic extension ap-

ing information.

plies only to the spouse who qualifies.

Self-employed individuals. If you are

•

self-employed, your gross income includes the

How to get the extension. To use this au-

Your reason for requesting the extension.

amount on line 7 of Schedule C (Form 1040),

tomatic 2-month extension, you must attach a

•

The tax year to which the extension ap-

Profit or Loss From Business, or line 1 of Sched-

statement to your return explaining which of the

plies.

ule C – EZ (Form 1040), Net Profit From Busi-

two situations listed earlier qualified you for the

•

ness.

extension.

The amount of additional time you need.

Chapter 1 Filing Information

Page 3

Publication 54 - Tax Guide For U.s. Citizens And U.s. Citizens Abroad - 2001 Page 3

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