Federal - Outside the US | ![]() ![]() |
Individuals Outside the United States
Taxpayers that are living or working out of the country on April 15 are allowed an automatic 2-month extension until June 16, 2008 to file their 2007 return. However, if you pay the tax due after April 15, 2008, interest will be charged until the tax is paid.
Here are the rules:
If you served in a combat zone, see Individuals Serving in Combat Zone, below…
If the above conditions do not apply to your circumstances your request for an extension should be made using Form 4868
File Form 2350 or 4868 by the due date of the tax return, April 15, 2008. 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 16, 2008. The extension should be filed with the Internal Revenue Service Center, Austin, TX 73301.
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:
The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after:
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.
File Form 2350 or 4868 by the due date of the tax return, April 15, 2008. 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 16, 2008. The extension should be filed with the Internal Revenue Service Center, Austin, TX 73301.
Download Extension Form(s)
| Federal Extension Forms | Form 4868 |
Form 2350 |