Do I qualify as “Out of the Country” when I file my income tax extension?

“Out of the Country” means either you live outside the United States (and Puerto Rico) and your main place of work is outside the United States (and Puerto Rico), or you are in military or naval service outside the United States and Puerto Rico. If you qualify as being “out of the country” you will still be eligible for a tax extension — even if you are physically present in the United States (or Puerto Rico) on the regular due date of your return.