Citizens of the United States who, on April 15, are not in the United States or Puerto Rico, are allowed an extension of time until June 15 for filing the return for the preceding calendar year. An extension of 2 months beyond the regular due date for filing is also available to taxpayers making returns for a fiscal year.

Taxpayers residing or traveling in Alaska are also allowed this extension of time for filing, but those residing or traveling in Hawaii are not allowed this automatic extension.

Military or Naval Personnel on duty in Alaska or outside the United States and Puerto Rico are also allowed this automatic extension of time for filing their returns.

You must attach a statement to your return, if you take advantage of this automatic extension, showing that you were in Alaska or were outside the United States or Puerto Rico on April 15 or other due date.

Interest at the rate of 6% a year must be paid on taxes that are not paid on or before their due date. Such interest must be paid even though an extension of time for filing is granted.

If your computation on Form 1040 or Form 1040 A shows you owe additional tax, it should be remitted with your return unless you owe less than $1, in which case it is forgiven. If payment is by cash, you should ask for a receipt. If you file Form 1040 A and the District Director computes your tax, you will be sent a bill if additional tax is due. This bill should be paid within 30 days.