How do I select that a taxpayer meets the special circumstance that allows them to extend the regular due date for certain 1040 and 1040NR returns to June 15?
An Extending Due Date check box selection on the MISC screen can be used to indicate if any of these special circumstances extend the regular due date of a tax return to June 15.
Living outside the US
This selection is for filers who are both living outside and whose main place of business is outside the United States and Puerto Rico
On military service outside the US
This is for filers who are in the military and stationed outside of the United States and Puerto Rico
For selections 1 or 2:
These filers automatically qualify for a two-month extension of time to file their return and to pay their tax. Interest on any unpaid tax will begin accruing on April 15. See U.S. Citizens and Resident Aliens Abroad for more information.
It is not necessary to file Form 4868 to receive this automatic two-month extension. When the return is filed and one of these options is selected from the drop list on screen MISC, the software automatically creates the necessary statement, explaining which situation applies. The Federal Supporting Statement appears in view mode as Due Date and is e-filed with the return. If paper-filing, be sure to attach this statement to the paper-filed return.
If a further extension of time is needed because the taxpayer cannot file by June 15, Form 4868 - filed up until June 15 - can extend the filing deadline an additional four months, until October 15.
Filing 1040NR with no wages subject to US withholding
This selection is for taxpayers filing Form 1040NR who did not receive any employee wages subject to U.S. income tax withholding
For selection 3:
Filers have a June 15 filing deadline rather than April 15. This is simply a change in due date and does not require filing an extension or a special statement attached to the tax return. If the taxpayer is unable to file Form 1040-NR by June 15, Form 4868 can be filed up until June 15 to extend the filing deadline by six months, until December 15. See the 1040NR Instructions, page 11 for details.
Note: Most 1040NR filers have a due date of April 15th.
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