As a U.S. citizen or resident alien living abroad (including the Netherlands), you may qualify for an automatic 2-month extension of time to file your U.S. federal income tax return if you are living outside the United States and Puerto Rico on the regular due date.
This automatic extension generally moves the filing deadline from April 15 to June 15 for calendar-year taxpayers. No Form 4868 is required to receive this automatic 2-month extension.
Do You Need to File Form 4868?
- No. If you are only claiming the automatic 2-month extension for being out of the country, you do not need to file Form 4868.
- However, if you need additional time beyond the automatic 2-month extension, you must file Form 4868 by the original due date (generally April 15) to request an additional extension of time to file, which generally extends the filing deadline to October 15 if granted.
Important Conditions
- The automatic 2-month extension applies only if you meet the IRS definition of being “out of the country” on the regular due date.
- Any tax not paid by the original due date (generally April 15) is subject to interest, even if you qualify for an automatic extension.
- Failure-to-pay penalties may also apply on any unpaid balance after the original due date.
- An extension of time to file does not extend the time to pay tax due.
How to Obtain Additional Time Beyond the Automatic Extension
- If you need more time beyond June 15, you must file Form 4868 by the original filing deadline (generally April 15). If properly filed, this generally provides a total extension of time to file until October 15.
Source:
Form 4868 (2025)
Disclaimer: Always verify details with the official IRS forms and instructions or consult a tax professional for personalized advice. Tax rules may vary based on individual circumstances.