Who qualifies as an “Out-of-the-Country” tax filer?
Last modified 6/23/2020 8:36:55 AM EST | Added by ExpressExtension Team

Applicable To
7004 4868 8868 8809

A U.S. citizen or resident alien and on the regular due date of the return:

  • Are living outside of the United States and Puerto Rico and their main place of business or post of duty is outside the United States and Puerto Rico, or
  • Are in military or naval service on duty outside the United States and Puerto Rico.

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