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Filing Extension for Individuals Living Outside the U.S. and Puerto Rico

October 07, 2019

If you live outside the U.S. or Puerto Rico and need more time to file your taxes, you’ll need to submit a letter to the IRS by October 15th. Learn more.

Need more time to file? If you live outside the U.S. or Puerto Rico, you’re in luck. Individuals in this situation are able to get an additional two month filing extension (December 16, 2019) provided they submit a letter to the IRS by October 15th. Here’s what you should know.

Who qualifies for the extension?

In addition to the 6 month extension from the original April 15th deadline, you are allowed a 2 month extension of time to file your return provided you are a U.S. citizen or resident alien and on the regular deadline of your return you are:

  1. Living outside the U.S. and Puerto Rico and your primary place of business is located outside the U.S. and Puerto Rico
  2. On military or naval service duty outside the U.S. and Puerto Rico

That means for 2019, these individuals who are on extension through October 15th, have until December 16th to file their taxes (December 15thfalls on a Sunday in 2019).

What is considered “outside the U.S. and Puerto Rico”?

To be considered outside the U.S. and Puerto Rico, the taxpayer needs to live overseas.

How to get the extension

You’ll need to submit a letter to the IRS explaining the reasons why you need the additional time to file by October 15thto qualify for the extension.

Does this impact the FBAR deadline?

No. The Foreign Bank Account Report is still due October 15th.

Questions on the extension or how to apply? Reach out to any member of our International Tax Services Team.

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