Generally, the extension of time for Individuals would be 6 months, certain case
can get more time when living outside the United States and meet certain tests,
you may be able to get a longer extension.
You can get an extension of time to file your tax return if you need the time to
meet either the bona fide residence test or the physical presence test to qualify
for either the foreign earned income exclusion or the foreign housing exclusion
or deduction. You should request an extension if all three of the following apply:
Generally, the extension would be for 30 days and beyond the date on which you can
reasonably expect to qualify under either the bona fide residence test or the physical
presence test. However, if you have moving expenses that are for services performed
in 2 years, you may be granted an extension to 90 days beyond the close of the year
following the year of first arrival in the foreign country. You may you’re your
Income Tax Form 1040 any time before the extension expires.
You must file Form 2350 by the due date for filing your return. Generally, if both
your tax home and your abode are outside the United States and Puerto Rico on the
regular due date of your return and you file on a calendar year basis, the due date
for filing your return is June 15. Form 2350 does not extend the time to pay taxes.
If you do not pay the amount due by the regular due date, you will owe interest.
You may also be charged penalties. You will owe interest on any tax not paid by
the regular due date of your return, which is normally April 17 – even if you qualify
for the 2-month extension because you were out of the country. The interest runs
until you pay the tax. Even if you had a good reason for not paying on time, you
will still owe interest.
If you obtain an extension of time and unforeseen events make it impossible for
you to satisfy either the bona fide residence test or the physical presence test,
you should file your income tax return as soon as possible because you must pay
interest on any tax due after the regular due date of the return (even though an
extension was granted).