Extension of Time to File International Returns

For taxable years ending after July 31, 1990, filing deadlines which apply to Nonresident aliens and foreign corporations engaged in a U.S. trade or business or had a permanent establishment are listed below.

Foreign corporations must follow the filing procedures for Form 1120-F and have 18 months to file after the due date of the return before losing deductions or credits. Nonresident aliens must follow the filing procedures for Form 1040-NR and have 16 months after the due date of the return to file before losing deductions or credits.

Nonresident aliens and foreign corporations unsure about their status may file a protective return, protects the right to claim deductions (different than an extension to file) no later than the deadline.

An extension of time to file the return affects the calculation of failure to file penalties, but not failure to pay.