When To File

You are automatically granted a 2-month extension of time to file if, on the due date of your return, you live outside the United States and Puerto Rico and your tax home is outside the United States and Puerto Rico.  If you take this extension, you must attach a statement to your return explaining that you meet these two conditions.

The automatic 2-month extension also applies to paying the tax.  However, interest is charged on the unpaid tax from the regular due date (April 15) until it is paid.

Special Extension of Time 

The first year you plan to take the foreign earned income exclusion and/or the housing exclusion or deduction, you may not expect to qualify until after the automatic 2-month extension period.  If this occurs, you may apply for an extension until a date after you expect to qualify.  Complete and file Form 2350 before the due date of your return.

Withholding Tax

If you work abroad for a U.S. employer, your employer is obligated to withhold U.S. income tax from your pay.  But if you expect to qualify for the foreign earned income exclusion or the foreign housing exclusion or deduction, you can choose not to have U.S. income tax withheld.  You do this by presenting a statement to your employer, indicating that you will meet either the bona fide residence test or the physical presence test.  You can use your own statement, or you can use Form 673, Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911.  This is a standard statement prepared by the IRS for this purpose, and can be downloaded from the IRS website. 

Earned Income Credit