Not later than April 15, 2005. If you file after this date, you may have to pay interest and penalties. See page 59.

What if You Cannot File on Time?

You can get an automatic 4-month extension if, no later than April 15, 2005, you either file for an extension by phone or you file Form 4868. For details, including how to file by phone, see Form 4868.

An automatic 4-month extension to file does not extend the time to pay your tax. See Form 4868.

If you are a U.S. citizen or resident, you may qualify for an automatic extension of time to file without filing Form 4868 or filing for an extension by phone. You qualify if, on the due date of your return, you meet one of the following conditions.

• You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.
• You are in military or naval service on duty outside the United States and Puerto Rico.

This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must attach a statement to your return showing that you meet the requirements.

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