April 15 is the due date for filing your Federal individual income tax return, if your tax year ends December 31st. Your return is considered filed timely if the envelope is properly addressed and postmarked no later than April 15. If you use a fiscal year (which is a year ending on the last day of any month other than December), your return is due by the 15th day of the fourth month after the close of your fiscal year.
When a tax deadline falls on a Saturday, Sunday or legal holiday, your tax return's due date is delayed until the next business day. That means it simply has to be postmarked that day, not physically in the Internal Revenue Service's hands.
To receive an automatic 4–month extension of time to file your return you file Form 4868. Additional time beyond the automatic 4–month extension is granted only for very good reasons. You may apply for an extension beyond the automatic 4–month extension either by writing a letter to the IRS or by filing Form 2688. The additional extension can buy you 2 more months until October 15th to get your information in order.
Please note that an extension of time to file is not an extension of time to pay. You will owe interest on any past–due tax and you may be subject to a late–payment penalty if payment is not made timely.
If you are a United States citizen or resident alien, whose home and main place of business or post of duty is outside the United States and Puerto Rico on the due date of your return, you are allowed an automatic extension until June 15, to file your return and pay any tax due. This also applies if you are in military or naval service on duty outside the United States and Puerto Rico. If you are serving in a combat zone or in a contingency operation, you have an automatic extension of at least 180 days after you leave the designated combat zone/contingency operation to file and pay taxes.
Approval or Rejection:
There's no official response with the first extension request, but you must attach a statement to your return showing that you met the requirements for the extension on the due date of your return. When you file Form 2688 you'll hear back from the IRS. If your second extension is approved, attach that notice to your return when you finally do file.
If your application for a second extension is rejected, then you must file your return by the due date of the first extension. You're allowed to file within 10 days from the date you receive the rejection notice from the IRS, if the 10-day period is later than the due date.
