Here’s how to request your IRS additional 2-month extension to December 15, 2026, – in just four steps.
To use the IRS extra 2-month discretionary extension to December 15, you must have filed an individual federal extension (Form 4868) by April 15 or June 15 (June if you live outside the US). This tax filing extension beyond October 15 is not automatic.
The additional extension gives you a final, IRS-approved opportunity to move your tax deadline past October 15. Here are the most common reasons expats choose to request it:
$0 after a $350 retainer
Net cost to order. The retainer stays as credit toward future tax prep.
+$50
Optional. If you’d like us to mail the extension to the IRS for you.
If you’re a US taxpayer living abroad and already have a valid extension through October 15, 2026, you may request an additional discretionary two-month extension through December 15, 2026. The request must be submitted in writing to the IRS on or before October 15, 2026.
To learn more about filing extensions and the applicable deadlines for expats, read our guide to US expat tax deadlines.
The IRS additional 2-month extension allows eligible taxpayers abroad to extend their US tax filing deadline from October 15 to December 15. It is a discretionary extension and must be requested by letter.
Yes. US expats who already extended their filing deadline to October 15 may request an additional extension to December 15. The IRS generally contacts you only if the request is denied.
No. Form 4868 extends your filing deadline to October 15. To request a tax extension beyond October 15, eligible taxpayers abroad must send a written request letter to the IRS.
No. The IRS December 15 extension is not automatic. You must request it in writing, explain why you need more time, and submit the request by the October 15 extended deadline.
No. The December 15 tax extension gives you more time to file, not more time to pay. If you owe US tax, interest may still apply from the regular payment deadline.
Yes. Eligible US taxpayers living abroad may request an additional IRS extension beyond October 15. If approved, it can extend the filing deadline to December 15.
After the IRS receives your December 15 extension request, you should continue preparing your tax return and plan to file by December 15. The IRS usually notifies you only if your request is denied.
No. The December 15 discretionary extension is requested by letter, not with Form 2350. Form 2350 is for taxpayers abroad who need more time to qualify for the foreign earned income or housing exclusions.
Yes. TFX can prepare and mail your IRS request letter for an additional 2-month extension past October 15, then help you file your US expat tax return by the December 15 deadline.
