Individuals Outside the United States
You are allowed an automatic 2-month extension (until June 15, 2010, if you use the calendar year) to file your 2009 return and pay any federal income tax due if:
- You are a U.S. citizen or resident, and
- On the due date of your return:
- You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or
- You are in military or naval service on duty outside the United States and
Puerto Rico.
However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid.
If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file.
Married taxpayers. If you file a joint return, only one spouse has to qualify for this automatic extension. If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies.
How to get the extension. To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. (See the situations listed under (2), earlier.)
Extensions beyond 2 months. If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. File Form 4868 and check the box on line 8. This additional 4-month extension of time to file is not a further extension of time to pay. You can use a credit or debit card to pay your estimate of tax due.
No further extension. An extension of more than 6 months will generally not be granted. However, if you are outside the United States and meet certain tests, you may be granted a longer extension. For more information, see When To File and Pay in Publication 54.
