If you are in the military or naval service on duty outside the United States or Puerto Rico on the due date of the return or living and working outside the United States and Puerto Rico, you are allowed an automatic 2-month extension to file your tax return AND pay any federal income tax that is due.

However, if you pay the tax after the regular due date, interest will be charged from the regular due date until the date the tax is paid.

Individuals do not have to file an application for this 2-month extension. To use this special automatic extension, you must attach a statement to your return explaining why you qualify for the extension.

An individual, otherwise qualifying for an extension, will not be disqualified because he or she is physically present in the United States or Puerto Rico at any time, including the due date of the return.

If you need an additional 4 month extension to file, you must file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, on or before the new due date allowed by the automatic 2-month extension (June 15th, if you are a calendar year filer). The automatic 2-month extension runs concurrently with the Form 4868 6-month extension, therefore the extended due date using this procedure would be October 15th for a calendar year filer. Check box 8, “Out of the Country and a U.S. citizen or resident”.

You do not have to pay any tax when you file Form 4868. However, this additional 4-month extension of time to file is not an extension of time to pay any tax you may owe. You must estimate your tax for the year on the Form 4868. You may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. The failure to pay penalty is not charged during the first 2-month automatic extension of time to pay.

When you file your return, enter any payment you made with Form 4868 on the line indicated in the instructions for the form you are filing.

Any extension of time allowed for filing your calendar year income tax return also extends the time for filing a gift or generation skipping transfer (GST) tax return for the same year.

EXTENSIONS BEYOND THE AUTOMATIC 6-MONTH EXTENSION OF TIME TO FILE are granted only if you are out of the country.  See Publication 54, Tax Guide for U. S. Citizens and Resident Aliens Abroad