When to File
If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15. Note that you must pay any tax due by April 15 or interest will be charged starting from April 15.
Where to File
Tax returns for U.S. citizens or resident aliens who live in a foreign country are generally electronically filed using the IRS electronic filing system. Alternatively, U.S. tax returns from overseas taxpayers can be mailed to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA