Internal Revenue Service

Due Dates And Extensions Of Time To File

All taxpayers are generally entitled to an automatic 6-month extension of time to file their returns by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. If you reside overseas, there is an automatic extension of time to file your return until June 16, 2008. You do not have to file any documents to receive this extension. Simply write across the top of your return: TAXPAYER RESIDENT ABROAD. Please note however, that if tax is due but not paid by April 15, 2008, interest and penalties will be applied until the tax is paid.

If you need to request an extension of time to file your tax return, you should file the Form 4868. This extension request form must be filed by June 16, 2008 and will grant an extension until October 15, 2008.

In addition to the 4868 extension, taxpayers who are out of the country (as defined in the 4868 instructions) may request a discretionary 2-month additional extension of time to file their returns (to December 15, 2008 for calendar year taxpayers). To request this discretionary extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Send the letter by October 15, 2008 to the Austin Service Center.

You will not receive any notification from the Internal Revenue Service unless your request is denied as being untimely. The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U.S. citizens and resident aliens abroad who expect to qualify for special tax treatment). The Form 2350 should be used to request additional time to file in order to qualify for the foreign earned income exclusion. This form must be filed by June 16, 2008.

Further clarifications for practitioners-

1) Form 2350 should not be used to request an additional 2-month extension to December 15, 2008 in ordinary circumstances. Use Form 2350 only if the special circumstances for that form otherwise apply.

2) The letter requesting the additional 2 months to December 15, 2008 should not be submitted at the same time the Form 4868 request for automatic 6-month extension is filed. The letter must be filed toward the end of the automatic extension period and postdated by October 15, 2008.

To find the information on the web:
Go to http:://www.irs.gov - on the left-hand side of the home page, click on More Forms and Publications. In the middle of the right-hand side of the Forms and Publications page, click on Extension Forms. On the Extensions page, under Special Rules, click on the 2nd bullet headed "Out of the country when your 6-month extension expires."

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