Due date for filing your Income Tax return and payment of your Tax Due

Posted by nsglobal | General | Sunday 11 June 2017 1:07 pm

April 15. If your “tax home” or “abode” is in the United States, your filing deadline is April 15. ​

June 15. For some Americans abroad, the IRS has given an automatic extension of time to file your income tax return–to June 15.

An extension of time for filing returns of income and for paying any tax shown on the return is hereby granted to and including the fifteenth day of the sixth month following the close of the taxable year in the case of . . . United States citizens or residents whose tax homes and abodes, in a real and substantial sense, are outside the United States and Puerto Rico.

In other words, if you are a U.S. citizen or resident alien, and your “tax home” and “abode” is outside the United States and Puerto Rico, then your income tax return filing deadline is June 15.

October 15. You can get an extension of time until October 15, using the traditional method of filing Form 4868.

You must file Form 4868 in a timely manner. This means you must file it before April 15 (if your tax home and abode is in the United States) or before June 15 (if your tax home and abode is outside the United States.)

However a small clarification, if the automatic extension expires on June 15 then the Form 4868 extension continues on for another four month, expiring on October 15.

December 15. If an extension to October 15 is not enough time for you to prepare and file your income tax return, you can apply for and receive one more extension of time – to December 15.

This is done by sending a letter to the IRS.

Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad (2016) (PDF), at page 4, gives you the rules:

Taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:

        Department of the Treasury

        Internal Revenue Service Center

        Austin, TX 73301-0045

You will not receive any notification from the Internal Revenue Service unless your request is denied.

The Form 4868 instructions defines the phrase “out of the country” as living abroad:

You’re out of the country if:

You live outside the United States and Puerto Rico and your main place of work is outside the United States and Puerto Rico[.]

The words, “out of the country” has nothing to do with where you are. It means where you live.

Thus the people who are entitled to claim the additional extension of time to December 15 are people whose tax homes and abodes are outside the United States – not people who physically happen to be inside or outside the United States on a particular day.

Due date for payment of your Tax Due

April 15. The tax due on your tax return is payable on or before April 15.

June 15. If you qualify for the June 15 extended deadline to file your tax return, you can pay your tax without late payment penalties on or before June 15. However, you will owe interest on the tax due, from April 15 until the day you pay the tax. No further extension of the payment due date is possible.

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