Who gets automatic tax filing extensions?

As tax season rushes to a close, the IRS is reminding tax professionals that some of their clients in special situations qualify for more time to file without having to ask.

First and foremost are victims of natural disasters. Taxpayers in several presidentially declared disaster areas across the country qualify for more time to file their returns and pay any taxes due.

Currently (and depending on Mother Nature), taxpayers in parts of Georgia and Mississippi have until May 31 to file and pay. Taxpayers in parts of Louisiana have until June 30.

These extensions also apply to other tax-related actions, including the deadline for contributing to an IRA.

Hurricane damage on the coast of North Carolina
Broken pavement and destruction is seen on Beach Road in Kitty Hawk, North Carolina on September 18, 2003. Isabel, the most powerful hurricane to hit the U.S. in four years, weakened to a tropical storm after lashing the North Carolina and Virginia coasts, killing at least 12 people and cutting power for more than 3.5 million. Photographer: Peter Foley/ Bloomberg News.

Then there are combat zone taxpayers. Members of the military and eligible support personnel serving in a combat zone have at least 180 days after they leave the combat zone to file and pay any taxes due. This includes those serving in Iraq, Afghanistan and other combat zones For more, see IRS Publication 3..

Finally, there are taxpayers outside the U.S. American citizens and resident aliens who live and work outside the U.S. and Puerto Rico have until June 15 to file 2016 returns and pay any taxes due. (This deadline also applies to members of the military on duty outside the U.S. and Puerto Rico who don’t qualify for the longer combat zone extension.)

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