BLOG

EXTENSION BEYOND OCTOBER 15TH

October 08, 2013

By Joshua Ashman, CPA

Share this article

IRS REQUEST LETTER FOR EXTENSION BEYOND THE OCTOBER 15TH DEADLINE

For those of you who have placed your federal income tax returns on extension, there’s one week left to file your returns.  Obviously, it’s best not to miss the deadline, but what happens if you’re simply not ready to file yet (e.g., you’re missing that one last 1099 or your foreign employer hasn’t sent you your W2 equivalent yet, etc.)?

Is there anything you can do? The answer is yes.

U.S. Military Troops in Combat Zones

U.S. soldiers who are stationed in combat zones (including Afghanistan) or “qualified hazardous duty areas” are entitled to extend their filings even past the October 15th deadline.  Generally, soldiers in combat zones have 180 days following their return from the combat zone to file their tax returns..

U.S. Citizens Abroad

In some situations, U.S. citizens living abroad can receive an extension of time to file beyond the October 15th deadline.  If granted, you will receive an additional two months to file your return (due December 15th).  Beyond this date, however, there is generally no possibility to receive an extension.

In order to request the additional two month extension, you must send a letter to the IRS explaining the reasons for your request.  The letter must be sent by October 15th to the following address:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0045

Note that you will not receive any notification from the IRS regarding the acceptance or grant of your request.  Generally, the IRS will only contact you if they decide to deny your request.  Regarding what is considered a “reasonable” basis for such a request, the IRS does not provide any guidelines.  However, it is my experience that only in rare situations does the IRS deny such a request.  Obviously, sound judgment and common sense are typically the best tools for determining whether you have a good reason to request an extension.  Nevertheless, it should be clear that the IRS has complete discretion whether or not to grant  you the additional time to file.

Caution! If you requested an extension by filing Form 2350, you will not be entitled to request the additional two month discretionary extension.

Lastly, you can always hire a professional firm who should be able to turn around your tax return in a matter of days.  Here, at Expat Tax Professionals, our professional CPAs are readily available to assist you with the timely filing of your tax return.

FREE! Furthermore, for those of you who register on our website and still need additional time to file your return, we will prepare the IRS request letter for you for free!

Please feel free to reach out to me directly at jashman@expattaxprofessionals.com

More from our experts:

US EXPAT TAXATION OF ALIMONY PAYMENTS

In this week’s blog, we review the U.S. tax rules relating to the payment of alimony, both from a domestic law and a treaty law perspective.

CASE REVIEW – COURT CONSIDERS IF TREATY NONRESIDENT HAS FBAR REQUIREMENT

The U.S. District Court for the Southern District of California tackled the issue of whether a taxpayer is required to file an FBAR if he has the status of a non-US tax resident by virtue of the tie-breaker provisions of a tax treaty.

CORPORATE RESTRUCTURING – A TRAP FOR THE UNWARY EXPAT

In this week’s blog, we focus on corporate restructurings, which are ripe for misunderstanding and complacency, given that the foreign company rules in the US and in your country of residence can be significantly at odds.

OUR APPROACH TO AN EFFECTIVE RENUNCIATION

In this blog, we review the tax and reporting implications of renouncing one’s citizenship and abandoning one’s green card. We then describe how our firm can help you navigate the process. We include a case study involving real facts, so that you can fully understand our approach and the services we offer.

Contact us to get started