4402

Foreign Tax Extension

Individuals Outside the United States

         

Taxpayers that are living or working out of the country on April 15 are allowed an automatic two-month extension until June 15, 2015 to file their 2014 return. However, if you pay the tax due after April 15, 2015, interest will be charged until the tax is paid.

         

Here are the rules:          

               
  • You must be a U.S. citizen or resident
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  • On April 15, 2015 you must be living outside of the United States and Puerto Rico
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  • Your main place of business or post of duty must be outside the United States and Puerto Rico
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  • Temporary military duty outside the United State and Puerto Rico also qualifies
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  • Traveling out of the country does not qualify.
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File an extension Form 2350 if:

         
               
  • You are a U.S. citizen or resident alien; and
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  • You expect to qualify for the foreign earned income exclusion and/or the foreign housing exclusion or deduction by meeting either the bona fide residence test or the physical presence test; and
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  • Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies.
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If the above conditions do not apply to your circumstances your request for an extension should be made using Form 4868

       
     
     
       
         

How to get the extension

       
       
         

File Form 2350 or 4868 by the due date of the tax return, April 15, 2015. However, if you have 2 extra months to file your return because you were “out of the country” file Form 2350 or 4868 on or before June 15, 2015. If filing Form 4868, mail the extension request to the IRS address for your state. Click here for the list of IRS mailing addresses.

         

If filing Form 2350, mail to:
            Department of the Treasury
            Internal Revenue Service
            Austin, TX 73301-0045

       
     
     
       
         

Individuals Serving in Combat Zone

       
       
         

The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. This applies to members of the Armed Forces, as well as Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces.

         

For purposes of the automatic extension, the term combat zone includes the following areas:

         
               
  1. The Persian Gulf area, effective January 17, 1991. This includes The Red Sea, The Gulf of Oman, The Gulf of Aden, and land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates;
  2.            
  3. The Afghanistan area, effective September 19, 2001;
  4.            
  5. The Kosovo area, effective March 24, 1999. This includes the Federal Republic of Yugoslavia (Serbia/Montenegro), Albania, The Adriatic Sea, and The Ionian Sea - north of the 39th parallel.
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Extension Period  

       
       
         

The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after:

         
               
  1. The last day you are in the combat zone, or
  2.            
  3. The last day of any continuous hospitalization for injury from service in the combat zone.
  4.          
         

In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. For example, you have 3 months (January 1–April 15) to file your tax return. Any days left in this period when you entered the combat zone (or the entire 3 months if you entered it before the beginning of the year) are added to the 180 days.

         

For more information, visit the IRS website.