Question: I am filing my 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 15th, or do they just need to be postmarked by June 15th?
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 (until June 15th for calendar year filers). For the return to be considered timely filed, your forms must be postmarked by June 15th. Keep your proof of international postage. You may want to consider using a Private Delivery Services (PDS) 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
- Revenue Ruling 2002-23 (PDF)
- Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
Category: IRS Procedures