Form 4868 for Americans Abroad

Automatic, no form

June 15, 2027

With Form 4868, line 8

October 15, 2027

Interest from

April 15, 2027

Possible by letter

December 15

Who counts as out of the country

On the due date of your return, either:

• you live outside the United States and Puerto Rico, and your main place of work is outside them too, or
• you're in military or naval service on duty outside the United States and Puerto Rico.

A vacation abroad on April 15 doesn't count. The rule is about where you live and work.

The automatic 2 months

If you qualify, you get 2 extra months, to June 15, 2027, to file and pay without requesting anything. Publication 54 says to attach a statement to your return showing that you qualify. Interest is charged on tax paid after April 15, 2027.

Adding 4 more months with Form 4868

File Form 4868 by June 15, 2027 and check line 8. That adds 4 months, for 6 in total, to October 15, 2027. Use the address for your situation: filers living in a foreign country use the special-situation row of the Form 4868 table. Where to mail it.

Beyond October: the discretionary 2 months

Publication 54 describes one more option for people out of the country: a discretionary additional 2-month extension, to December 15 for calendar-year filers, requested by letter to the IRS by October 15, 2027 explaining why you need it. You hear back only if it's denied. It's discretionary, so don't count on it.

Form 2350 instead of Form 4868

If you'll qualify for the foreign earned income exclusion or housing exclusion under the bona fide residence or physical presence test, but not by the due date, Form 2350 gets you time until after you expect to meet the test. File it by the due date of your return. It doesn't extend the time to pay.

Paying from abroad

Pay online with IRS Direct Pay from a U.S. bank account, your IRS online account, EFTPS, or a card through the IRS's processors, and mark it as an extension. Paying electronically and marking it as an extension also serves as your extension. How.

Questions people ask

Do I need Form 4868 if I only need until June 15?

No. The 2 months are automatic for people who qualify. Attach a statement to your return explaining that you qualify.

I'm a U.S. citizen working abroad for a U.S. company. Do I qualify?

If you live abroad and your main place of work is outside the United States and Puerto Rico on the due date, yes.

Can I use Form 4868 if I'm waiting to meet the physical presence test?

Form 2350 is the form for that. Form 4868 gives a fixed 6 months.

Common mistakes

• Thinking June 15 means no interest. Interest runs from April 15, 2027.
• Forgetting line 8. Without it, Form 4868 filed after April 15, 2027 looks late.
• Using your old state's address. People living abroad use the special-situation address.