Taxpayers who are U.S. citizens or residents living and working outside the United States and Puerto Rico receive an automatic 2-month extension to file their federal income tax return. For the 2024 tax year, this means their filing deadline is June 17, 2025 (since June 15 falls on a Sunday). However, interest will accrue on any unpaid taxes from the original due date, April 15, even if the taxpayer qualifies for the extension.

To take advantage of this automatic extension, eligible taxpayers must attach a statement to their return explaining their qualifying situation. Further extensions may be available by submitting Form 4868, if additional time is needed.