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2017 Individual Income Tax Returns with 6-Month Extension Due
Individual income tax returns (Form 1040 and Form 1040NR originally due on April 17) with a Form 4868 filed or an electronic extension payment made, are due on October 15.
Taxpayers out of country can request an additional discretionary 2-month extension of time to file their returns (to December 17) if they need more time. To request this, you must send the IRS a letter by October 15, explaining the reasons why you need the additional 2 months.
Returns e-filed or mailed and post-marked by USPS or designated Private Delivery Services (PDS) on or before this date are deemed to have been filed on a timely basis.