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IRS.gov Website
Publication 570
taxmap/pubs/p570-014.htm#en_us_publink1000221380

When To File(p20)

For Use in Tax Year 2013
rule
If you file on a calendar year basis, the due date for filing your U.S. income tax return is April 15 following the end of your tax year. If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day.
For your 2013 tax return, the due date is April 15, 2014.
If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. See your form instructions for a list of designated private delivery services.
taxmap/pubs/p570-014.htm#en_us_publink1000221381

Extension of Time To File(p20)

For Use in Tax Year 2013
rule
You can get an extension of time to file your U.S. income tax return. Special rules apply for those living outside the United States.
taxmap/pubs/p570-014.htm#en_us_publink1000221382

Automatic 6-Month Extension(p20)

For Use in Tax Year 2013
rule
If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file.
taxmap/pubs/p570-014.htm#en_us_publink1000221383

Example.(p20)

If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file.
EIC
Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. You may also be charged penalties (see the Instructions for Form 4868).
taxmap/pubs/p570-014.htm#en_us_publink1000221385

How to get the automatic extension.(p20)

For Use in Tax Year 2013
rule
You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. See Form 4868 for information on getting an extension using these options.
taxmap/pubs/p570-014.htm#en_us_publink1000221386

When to file.(p21)

For Use in Tax Year 2013
rule
You must request the automatic extension by the due date for your return. You can file your return any time before the 6-month extension period ends.
taxmap/pubs/p570-014.htm#en_us_publink1000221387

When you file your return.(p21)

For Use in Tax Year 2013
rule
Enter any payment you made related to the extension of time to file on Form 1040, line 68. If you file Form 1040A, U.S. Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Also enter "Form 4868" and the amount paid in the space to the left of the entry space for line 41 or line 9.
Deposit
You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file.
taxmap/pubs/p570-014.htm#en_us_publink1000221389

Individuals Outside the United States and Puerto Rico(p21)

For Use in Tax Year 2013
rule
You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if:
  1. You are a U.S. citizen or resident, and
  2. On the due date of your return:
    1. You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or
    2. You are in military or naval service on duty outside the United States and Puerto Rico.
However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid.
If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. For more information, see Publication 3, Armed Forces' Tax Guide.
taxmap/pubs/p570-014.htm#en_us_publink1000221390

Married taxpayers.(p21)

For Use in Tax Year 2013
rule
If you file a joint return, only one spouse has to qualify for this automatic extension. However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies.
taxmap/pubs/p570-014.htm#en_us_publink1000221391

How to get the extension.(p21)

For Use in Tax Year 2013
rule
To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. (See the situations listed under (2), earlier.)
taxmap/pubs/p570-014.htm#en_us_publink1000221392

Extension beyond 2 months.(p21)

For Use in Tax Year 2013
rule
If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Be sure to check the box on Form 4868, line 8, if appropriate.
In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers).
To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Send the letter by the extended due date (October 15 for calendar year taxpayers) to:


Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA


You will not receive any notification from the IRS unless your request is denied for being untimely.