Question: I am filing my 2013 U.S. tax return from the U.K. and am eligible for the automatic 2-month extension. Do my forms need to be received by June 15, 2014, or do they just need to be postmarked by June 15, 2014?
U.S. citizens and resident aliens who file calendar year returns are required to file a tax return by April 15. However, taxpayers who are overseas on the due date receive an automatic extension of two months (generally until June 15 for calendar year filers). If the last date for filing falls on a Saturday, Sunday or legal holiday, the return must be filed by the next day which is not a Saturday, Sunday or legal holiday. For your 2013 return to be considered timely filed, it must be postmarked by June 16, 2014. A tax return delivered by U.S. mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed. Keep your proof of international postage. You may want to consider using a designated delivery service to ensure the delivery of your international correspondence.
- Form 4868 (.pdf), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
- Publication 17, Your Federal Income Tax for Individuals
- Notice 2004-83, Designated Private Delivery Service
- Revenue Ruling 2002-23 (,pdf)
- Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
Category: IRS Procedures