Only U.S. citizens or resident aliens who were out of the country on April 18 can file a tax extension after the April 18, 2016 deadline. The extension must be filed on or before June 15.
Who can get a tax extension being out of the country?
“Out of the country” means:
- The taxpayer lives outside the U.S. or Puerto Rico, and their main place of business or post of duty is also outside the U.S. or Puerto Rico; or
- The taxpayer is on-duty in the military or naval service outside the U.S. or Puerto Rico.
Out-of-country taxpayers have through June 15 to file their taxes and pay additional taxes owed. However, the IRS starts charging interest on any unpaid taxes still outstanding after April 18, regardless of where the taxpayer is located.