Certain taxpayers receive an automatic extension to file their tax returns. Most taxpayers must formally request a filing extension (this year to Oct. 16, 2023) on Form 4868 and pay any tax due on April 18, 2023. However, U.S. citizens and resident aliens who live and work outside the U.S. and Puerto Rico receive an automatic two-month filing extension to June 15, 2023. (Note that tax payments are still due April 18 or interest will accrue.) Also, members of the military on duty outside the U.S. and Puerto Rico receive an automatic two-month extension to file. Those serving in combat zones have up to 180 days after they leave the combat zone to file returns and pay any taxes due.

