Óut of Country filers are U.S. citizens and resident aliens living outside of the United States and Puerto Rico. They are allowed an automatic 2-month extension of time to file their tax return and pay any federal income tax that is due. The application for an extension can be filed only after the tax period ends and on or before the due date of June 15.
In order to qualify for the foreign earned income exclusion and/or the foreign housing exclusion or deduction, they need the time to meet either the bona fide residence test or the physical presence test. In this case, Form 2350 may be filed to request an extension of time to file the tax return.