Where To File
Send your federal tax return to the Internal Revenue Service center for the place where you live. For example, Sgt. Kane, who is stationed in Maine but whose permanent home address is in California, should send her federal return to the service center for Maine. The instructions for Forms 1040, 1040A, and 1040EZ give the addresses for the service centers. If you are overseas and have an APO or FPO address, file your return with the Internal Revenue Service Center, Philadelphia, PA 19255–0215.
When To File
Most individual tax returns cover a calendar year, January through December. The regular due date for these tax returns is April 15 of the following year. If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. For 2003 tax returns, the due date is April 15, 2004.
Extensions
You can receive an extension of time to file your return. Different rules apply depending on whether you live inside or outside the United States.
Inside the United States. You can receive an automatic 4-month extension to file your return if you file Form 4868 by the regular due date of your return. You can file it electronically or on paper. See Form 4868 for details.
The extension of time to file is automatic, and you will not receive any notice of approval. However, your request for an extension will be denied if it is not made timely. The IRS will inform you of the denial.
Caution: You cannot use the automatic extension if you choose to have IRS figure the tax or you are under a court order to file your return by the regular due date.
When you file your return. Enter the amount you paid on line 66, Form 1040. On Form 1040A, include the amount in the total on line 43. On Form 1040EZ, include the amount in the total on line 9. To the left of line 43 or line 9, enter “Form 4868” and show the amount paid.
Outside the United States and Puerto Rico. If you are a U.S. citizen or resident alien, you can qualify for an automatic extension of time until June 15 without filing Form 4868 if either of the following situations applies to you.
1) You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or
2) You are in military or naval service on an assigned tour of duty outside the United States and Puerto Rico for a period that includes the entire due date of the return.
You will be charged interest on any amount not paid by the regular due date until the date the tax is paid.
If you use this automatic extension, you must attach a statement to the return showing that you met the requirement.
You can request an additional 2-month extension to file by August 16, 2004 by filing a paper Form 4868 by June 15, 2004, for a 2003 calendar year tax return. Write “Tax-payer Abroad ”across the top of Form 4868.
Joint returns. For married persons filing a joint return, only one spouse needs to meet the requirements to take advantage of the automatic extension to June 15.
Separate returns. For married persons filing separate returns, only the spouse who meets the requirements qualifies for the automatic extension to June 15.
Payment of tax. An extension of time to file does not mean you have an extension of time to pay any tax due. You must estimate your tax due. You do not have to send in any payment of tax due when you file Form 4868. However, if you pay the tax after the regular due date, you will be charged interest from the regular due date to the date the tax is paid. You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due.
If you file Form 4868 electronically, you can make your tax payment by authorizing an electronic funds withdrawal (direct debit) from your checking or savings account or by using a credit card.
For more details on how to pay the tax due, see the Form 4868 instructions.
Exception. If you are a member of the Armed Forces, you may qualify to defer (delay) payment of income tax that becomes due before or during your military service. You must notify the Internal Revenue Service that your ability to pay the income tax has been materially affected by your military service.
Your income tax will be deferred for a period not to exceed 180 days after termination or release from military service. If you pay the income tax in full by the end of the deferral period, you will not be charged interest or penalty for that period.
This exception does not apply to the employee’s share of social security and Medicare taxes you may owe.
