GLOBAL EXECUTIVE MANAGEMENT SOLUTIONS

June 15th Extension (aka Automatic Extension): You are allowed an automatic extension to June 15 to file – if your main place of business and the home you live in are outside the United States (i.e. you are domiciled outside the US) and Puerto Rico on tax due date (normally April 15.) However, you must be outside the US on tax day AND be domiciled outside the US on tax day.

Form 4868 for the Individual US Extension of time to file and related instructions. This form is due April 15 if you are in the US on April 15. It is due June 15 if you are not in the US on April 15th. (This is a fill-in form, so you can simply type in your information, print, and send the extension to the tax authorities.)

In addition to the 6-month extension noted above, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

You will not receive any notification from the IRS unless your request is denied for being untimely.

The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U.S. citizens and resident aliens abroad who expect to qualify for special tax treatment).

Form 2350 for the Application for Extenstion of Time to File U.S. Income Tax Return for a U.S. Expatriate waiting to qualify for either PPT or BFR under the IRC Sec. 911 Foreign Earned Income Exclusion. This form is due April 15 and will allow you until January 30 of the following year to accumulate your tax information. (This is a fill-in form, so you can simply type in your information, print, and send the extension to the tax authorities.)