You can request an additional filing extension to December 15 if you won’t be ready by October 15.
This is a paper-only request that must be signed in ink and mailed to the IRS (no e-file), so you’ll need to handle this step yourself. Below, we’ll walk you through exactly how to do it.
Here’s an overview of what we’ll cover—click any section to jump ahead.
- Who This Applies To
- Steps to Request the December 15 Extension
- Example Letter for the IRS
- Mailing Address of the IRS in the United States
- What You Need to Know
- Frequently Asked Questions
- My local mailing service requires a ‘delivery address’ phone number to accept my IRS documents: What number should I provide?
- What is the full street address for mailing my December 15th extension? My local courier requires more than just the city, state, and ZIP code.
- Additional Tip
Who This Applies To
This extension is available to taxpayers living abroad who need extra time to file their US tax return. To do this, you must mail a written letter to the IRS before the October 15 deadline.
- You must be a US citizen or resident living outside the US on the October 15 deadline.
- You must have already filed Form 4868 earlier in the year.
- This extension only gives you more time to file, not to pay any taxes owed.
📘 Source: IRS Publication 54 (2024)
Steps to Request the December 15 Extension
1. Write a brief, signed letter
Include your full name, Social Security Number (SSN), tax year, and a short statement requesting an extension to December 15.
Briefly explain why you need more time (for example, awaiting local tax documents or additional information to complete your return).
2. Sign and date the letter in ink
The IRS requires a wet signature (no digital or typed signatures). Keep a scanned copy for your records.
3. Mail your request before October 15
Use the international IRS address listed below and send it with tracking or signature confirmation.
4. Attach the letter when you file your return
Include a copy of your extension request with your Form 1040 and write “Taxpayer Abroad” at the top.
Note: This extension only gives you more time to file, not to pay any taxes owed.
Example Letter for the IRS
October (date), 2025I, (full name), with Social Security Number (your Social Security Number) request an extension to file Form 1040 and the associated schedules and forms required for the 2024 tax year until December 15, 2025. The reason is that I am awaiting local tax documents to prepare my return. I sincerely hope I can have this extension.
Best regards,
(full name),
(your social security number)
(Signed in ink)
Mailing Address of the IRS in the United States
Please send your letter in an internationally stamped envelope to:
Department of the TreasuryInternal Revenue Service
Austin, TX 73301-0215
USA
The above address would be the same as the IRS Service Center if you mail your US tax form. We suggest you send your letter through a private delivery service like DHL or FedEx. These services provide proof that your letter arrived safely at the headquarters.
What You Need to Know
- The letter must be postmarked by October 15.
- The IRS does not send confirmation of receipt, so request a signature upon delivery for proof that your letter was received.
- Filing after October 15 without this letter may result in late-filing penalties.
- After October 15, e-filing closes, meaning you’ll likely need to paper file your return.
Frequently Asked Questions
My local mailing service requires a ‘delivery address’ phone number to accept my IRS documents: What number should I provide?
There is no official number for this, if you want to use one, you can use the IRS international hotline: International Taxpayer Helpline Tel: 267-941-1000 (not toll-free)
However, please note that this will not be a phone number for someone to help collect your delivery, as no such number exists.
What is the full street address for mailing my December 15th extension? My local courier requires more than just the city, state, and ZIP code.
The IRS only provided this address, and we do not have more information. You can also check the IRS website through the following link: Where to File Internationally
Department of the TreasuryInternal Revenue Service
Austin, TX 73301-0215
USA
Additional Tip
If you’re unsure you’ll be ready by October 15, send the letter anyway as a precaution. It protects your ability to file by December 15 without a late-filing penalty (though interest on any unpaid tax may still apply).
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