U.S. citizens’ worldwide income is subject to U.S. income tax, regardless of where an individual resides. Some have and continue to file their taxes while working in Africa but they have underreported their actual income and other assets. For a calendar year return, the automatic 2-month extension is to June 15. If you qualify for the 2-month extension but are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, before the automatic 2-month extension date.

Source: GNN Liberia April 01, 2018 19:52 UTC