What happens if you are not in the United States when your tax return is due?
If you are in the military or naval services on duty outside of the United States and Puerto Rico on the due date of your income tax return, you are allowed an automatic 2–month extension to June 15 to file your income tax return. Remember, when you file an extension, it is an extension to file your tax return, not an extension of time to pay taxes due. In situations where tax will be due, interest is charged on any taxes owed from April 15 to the date the taxes are paid. You can also request an additional 4-month extension by filing Form 4868, Application For Automatic Extension of Time To File U.S. Individual Tax Return, by June 15. Be sure to check the box on Line 8 – ‘out of the country’ on the form. This notifies the Internal Revenue Service that you were granted that initial automatic two month extension.
If you are serving in a combat zone or in a contingency operation (or are hospitalized as a result of an injury received while serving in such an area or operation), you qualify for extensions of deadlines. The deadlines for filing tax returns, paying taxes, filing claims for refund, and taking other actions with the IRS are extended to at least 180 days after you leave the designated combat zone or contingency operation. You are able to notify IRS directly of your request for combat zone relief for extensions of deadlines through a special e-mail address: [email protected].
Our recommendation is to have a relationship with a CPA firm that can assist you when the need arises. If we are aware of your situation, we can help with filing extensions and/or recommend paying in if needed with extensions.