irs.gov living outside the United States IRS website Tax Guide for U.S. Citizens and Residents Abroad [Living outside the United States]. Filing Requirements Filing Requirements https://www.irs.gov/publications/p54/ch01.html Filing Requirements Filing Requirements Other extensions RS publication 54. Filing Requirements RS publication 54. Other extensions irs.gov Other extensions Other extensions Filing Requirements Filing Requirements two month extension extension Tax Guide for U.S. Citizens and Residents Abroad Filing Requirements extension request procedure