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Extensions of Time to File Publication 401
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• Extension to 30 days after the date on which a taxpayer expects to meet the bona fide residence or
physical presence test to qualify for the foreign earned income exclusion and/or the foreign housing
exclusion or deduction (use federal Form 2350).
Note: Taxpayers who must allocate moving expenses may be given an extension to 90 days after the
end of the year following the year they moved to the foreign country.
• Automatic two-month extension from the original due date of the return, for certain persons living or
on duty in military or naval service outside the United States and Puerto Rico on the due date of the
return (attach a statement to the tax return when it is filed with the IRS, explaining how the
requirements are met). Complete the "Special Conditions" section located to the right of the Filing
Status section on page 1 of the Wisconsin return.
• Additional four-month extension for certain persons living or on duty in military or naval service outside
the United States and Puerto Rico (use federal Form 4868).
• Extension related to serving in a combat zone (qualifying civilian taxpayers write "COMBAT ZONE" and
the deployment date at the top of the tax return filed with the IRS). Complete the "Special Conditions"
section located to the right of the Filing Status section on page 1 of the Wisconsin return.
This extension is available to a taxpayer who served in (or in support of) the armed forces in a combat
zone. For purposes of this extension, "combat zone" includes a qualified hazardous duty area. It is also
available to the qualifying individual's spouse filing a separate tax return, for tax years beginning two
years or less after the last day the area qualifies as a combat zone. However, it is not available to the
spouse for any period the qualifying individual is hospitalized in the United States for injuries incurred
in a combat zone.
Note: A combat zone includes the Sinai Peninsula of Egypt for purposes of the federal extension
provisions.
The extension period for an extension related to combat zone service is the total of:
o 180 days after the later of: a) the last day a taxpayer is in a combat zone (or the last day the area
qualifies as a combat zone); or b) the last day of continuous qualifying hospitalization for injuries
from service in the combat zone; plus
o The number of days in the filing period (until the original due date of the return), or the number of
days that were left in the filing period when the taxpayer entered the combat zone.
• Extension related to a federally declared disaster (write the assigned disaster designation at the top of
the return filed with the IRS). Complete the "Special Conditions" section located to the right of the Filing
Status section on page 1 of the Wisconsin return.
Note: Submit a copy of the federal extension form with the Wisconsin return when it is filed. Do not submit
a copy prior to filing the return.
(2) Wisconsin-only extensions
Extensions available under federal law may be used for Wisconsin purposes, even if the corresponding
federal tax return is filed without an extension. It is not necessary to submit a federal extension request to
the IRS. A Wisconsin-only extension may be obtained by including one of the following with the Wisconsin
income tax return when it is filed:
• A copy of the appropriate federal extension application (only the name, address, and signature line, if
one is provided, must be completed); or