June 15 Deadline
The June 15 filing deadline applies to taxpayers who have their tax home and abode (tax speak for residence) outside the U.S. or Puerto Rico, or those who are serving in the military outside the U.S. and Puerto Rico on the regular due date of their tax return—that's typically April 15 (it was April 18 this year). In that case, the June 15 deadline automatically applies, and you don't have to take any other steps on April 15 to qualify. However, when you file your return, you should attach a statement indicating which of the two situations applies.