The due date for individual tax returns is April 15th. You may be allowed an automatic two-month extension of time to file your return and pay any federal income tax that is due. You will be allowed the extension if you are a U.S. citizen or resident alien and on the regular due date of your return:
- You are living outside of the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico
- You are in military or naval service on duty outside the United States and Puerto Rico
Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. To use this automatic two-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Additional extensions may be filed to extend the due date to October 15th.