Out of the Country

Description and Definition of Out of the Country

For purposes of the two-month extension of time to file, you are out of the country if:

You live outside the United States and Puerto Rico, and your main place of work is also outside the United States and Puerto Rico, or

You are in military or naval service outside of the United States and Puerto Rico.

Resources

See Also

Further Reading

• Out of the Country in the West's Tax Law Dictionary
• Out of the Country in “A Dictionary of Taxation”