Additional extension of time to file for taxpayers out of U.S.

• Author: Sherr, Eileen

As tax advisers work on extended returns, those with clients living overseas should be aware of new procedures for obtaining an additional two months, beyond the automatic six-month extension currently available by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. Thus, out-of-the-country calendar-year taxpayers have until Dec. 15, 2006 to file their returns.

The IRS recently announced how these taxpayers can request the discretionary two-month additional extension; see www.irs.gov/formspubs/article/0,,id=154856,00.html. The definition of "out of the country" for this purpose is defined in the Form 4868 instructions.

To request this extension, taxpayers must send the IRS a letter explaining why they need an additional two months. The letter has to be sent by the extended due date (Oct. 16...