Question: I am filing my 2015 U.S. tax return from a foreign country and am eligible for the automatic 2-month extension. Does the IRS need to receive my return by June 15, 2016, or can it just be postmarked by June 15, 2016?
U.S. citizens and resident aliens who file calendar year individual returns are required to file a tax return by April 18, 2016 (April 19, 2016 for taxpayers in Maine and Massachusetts). However, if you are overseas on the due date, you receive an automatic extension of two months (generally until June 15 for calendar year filers) upon request using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Your return must be postmarked by June 15, 2016.
An individual federal tax return properly mailed from a foreign country or sent via a designated delivery service that is officially postmarked or dated in the foreign country or by the delivery service on or before the due date is considered to have been filed timely upon receipt by the IRS. If the last date for filing falls on a Saturday, Sunday, or legal holiday, you must file your return by the next day which is not a Saturday, Sunday, or legal holiday. Keep your proof of international postage. You may want to consider using a designated delivery service to ensure the delivery of your international correspondence.
- Tax Topic 304 - Extension of Time to File Your Tax Return
- Publication 17, Your Federal Income Tax for Individuals
- Notice 2015-38, Designation of Private Delivery Services
- Revenue Ruling 2002-23
- Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
Category: IRS Procedures