IRS: Here's Who Qualifies for a Tax Extension
For details on all available relief, visit the Around the Nation page on IRS.gov.
Combat Zone Taxpayers
Military service members and eligible support personnel serving in a combat zone have at least 180 days after they leave the combat zone to file their tax returns and pay any tax due. This includes those serving in Iraq, Afghanistan and other combat zones, according to the agency.
A complete list of designated combat zone localities can be found in Publication 3, Armed Forces’ Tax Guide, available on IRS.gov.
Combat zone extensions also give affected taxpayers more time for a variety of other tax-related actions, including contributing to an IRA.
Taxpayers Outside the U.S.
U.S. citizens and resident aliens who live and work outside the U.S. and Puerto Rico have until June 15 to file their 2021 tax returns and pay any tax due, the IRS said.
This deadline “also applies to members of the military on duty outside the U.S. and Puerto Rico who do not qualify for the longer combat zone extension. Affected taxpayers should attach a statement to their return explaining which of these situations apply,” the IRS said.
“Though taxpayers abroad get more time to pay, interest — currently at the rate of 4% per year, compounded daily — applies to any payment received after this year’s April 18 deadline,” according to the agency.
For more information about the special tax rules for U.S. taxpayers abroad, see Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, on IRS.gov.
Other Taxpayers
Taxpayers who don’t qualify for any of these three special situations can still get more time to file by submitting a request for an automatic extension. This will extend their filing deadline until Oct. 17. But because this is only a tax-filing extension, their 2021 tax payments are still due by April 18.
Through IRS Free File on IRS.gov, anyone, regardless of income, can electronically request an extension on Form 4868, according to the agency.
To get the extension, taxpayers must estimate their tax liability on this form.
