Automatic 2-Month Extension

U.S. citizens and residents living outside the United States and Puerto Rico can qualify for an automatic 2-month extension without requesting it. For the 2008 tax year, the extension gives them until June 15, 2009 to file their taxes.

The following requirements must be met for taxpayers to quality for the automatic 2-month extension. On the date the tax return would normally be due, the taxpayer must be living outside the U.S. and Puerto Rico:

• With a main place of work is outside the U.S. and Puerto Rico, or
  
  
• Serving in the military or naval service outside the U.S. and Puerto Rico
  
  

	Simply traveling outside the United States and Puerto Rico on the due date does not qualify the taxpayer for an automatic 2-month extension.