Some taxpayers have until June 15 to file their income tax return this year.

The Internal Revenue Service allows an automatic two-month extension to people living and working outside the United States on April 15. To get the extension, they should include a note with their return when it is filed stating that their tax home was in a foreign country on April 15.

Taxpayers abroad can also extend the due date to August 15 by filing Form 4868, "Application for Automatic Extension of Time to File U.S. Individual Income Tax Return." The form must be filed by June 15.

Still another two-month tax filing extension, to October 16, is available on a case-by-case basis. File Form 2688, "Application for Additional Extension of Time to File U.S. Individual Income Tax Return," no sooner than 30 days following the filing of the automatic extension Form 4868.

The IRS emphasizes that these extensions are only extensions of time to file a complete tax return. Any tax due should be estimated and paid by the April 15 due date (April 17 this year since April 15, 2000 falls on a Saturday) to avoid interest charges and late payment penalties. However, an extension application can be submitted even if those applying don't have the money to include a tax due payment.

IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, gives more information on extensions. Get it by writing to the IRS Area Distribution Center, P.O. Box 85627, Richmond, VA 23285-5627, USA.

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