As a reminder, Friday, June 15, 2018 is the deadline for filing 2017 returns for U.S. citizens and resident aliens whose tax home and abode are outside the U.S. and Puerto Rico, certain military personnel, and partnerships and corporations with certain foreign connections.
More specifically, an extension of time for filing income tax returns and for paying any tax shown on the return is automatically granted up to the 15th day of the sixth month following the close of the tax year to:
Partnerships which keep their records and books of account outside the U.S. and Puerto Rico and are otherwise required to file returns on the 15th day of the third month following the close of the tax year; (Reg § 1.6081-5T(a)(1))
Domestic corporations which transact their business and keep their records and books of account outside the U.S. or Puerto Rico; (Reg § 1.6081-5(a)(2))
Foreign corporations which maintain an office or place of business in the U.S.; (Reg § 1.6081-5(a)(3))
Domestic corporations whose principal income is from sources within U.S. possessions; (Reg § 1.6081-5(a)(4))
U.S. citizens or residents whose tax homes and abodes, in a “real and substantial sense”, are outside the U.S. and Puerto Rico; (Reg § 1.6081-5(a)(5)) and
U.S. citizens and residents in military or naval service on duty, including non-permanent or short-term duty, outside the U.S. and Puerto Rico. (Reg § 1.6081-5(a)(6))
For those who can’t meet the June 15 deadline, tax-filing extensions are available. Please contact our office if you are in need of assistance.