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Extension of Filing Time for Individuals Outside the United States
Larry Denton
You are allowed an automatic 2-month extension (until June 15, 2006, if you use the calendar year) to file your 2005 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.
Important tip or married taxpayers--If you file a joint return, only one spouse has to qualify for this automatic extension. If, however, you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies.
To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension.
Some extensions can go 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.
Keep in mind, this additional 4-month extension of time to file is not a further extension of time to pay. You can use a credit card to pay your estimate of tax due.
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, refer to "When To File and Pay" in IRS Publication #54.
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 merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces.
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