Generally speaking, U.S. taxpayers who live abroad
qualify for an automatic two-month extension to file (not pay) their 2013 federal
income tax returns.
That means that those returns are due in just a few days,
on Monday, June 16, 2014 (there’s an extra day to file since June 15 falls on a
Note that you must pay what you owe as of the original due date
of your return. However, if you qualify for the automatic 2-month extension,
penalties for paying late are assessed from the extended due date of the
payment (June 16) but interest may still apply.
To claim the two-month extension,
attach a statement to your tax return explaining which of these two situations
applies to you as of the due date of your return:
You are a U.S. citizen or resident alien living outside of the
United States and Puerto Rico and your main place of business or post of duty
is outside of the United States and Puerto Rico;
You are a U.S. citizen or resident alien in military or naval
services on duty outside of the United States and Puerto Rico.
If you can’t meet the June 16
deadline, you can request an extension to file with form 4868 to extend until
October 15, 2014. Note that’s a total extension of six months (two months +
four months), not an additional six months.
If you need more time, there are
limited exceptions for extending beyond the October 15, 2014.
Members of the
military and others serving in Afghanistan and other combat zone localities
normally have until at least 180 days after they leave the combat zone to file
their returns and pay any taxes due.