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
7004486888688809
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.