ExpressExtension Support

Who qualifies as an “Out-of-the-Country” tax filer?

If you’re a U.S. citizen or resident living abroad, you may qualify for special tax treatment by meeting either the bona fide residence test or the physical presence test. If you won’t meet these criteria by your return’s due date, you can request an extension by filing Form 2350, Application for Extension of Time To File U.S. Income Tax Return, to allow time to qualify.

You’re considered out of the country if:

• Your primary residence and main place of work are outside the United States and Puerto Rico, or

• You’re serving in the U.S. military or naval forces on duty outside the United States and Puerto Rico.

If you meet either condition, you remain eligible for the extension even if you’re physically present in the United States or Puerto Rico on the standard filing deadline.