<p>Automatic 2-month extension to file and pay if living abroad:</p>
<p>U.S. Citizens and Resident Aliens Abroad - Automatic 2 Month Extension of Time to File</p>
<p>You may be allowed an automatic 2-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:</p>
<p>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, or</p>
<p>You are in military or naval service on duty outside the United States and Puerto Rico
If you use a calendar year, the regular due date of your return is April 15, and the automatic extended due date would be June 15. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.</p>
<p>[U.S</a>. Citizens and Resident Aliens Abroad - Automatic 2 Month Extension of Time to File](<a href=“http://www.irs.gov/Individuals/International-Taxpayers/U.S.-Citizens-and-Resident-Aliens-Abroad---Automatic-2-Month-Extension-of-Time-to-File]U.S”>http://www.irs.gov/Individuals/International-Taxpayers/U.S.-Citizens-and-Resident-Aliens-Abroad---Automatic-2-Month-Extension-of-Time-to-File)</p>