Individuals filing Form 1040 will no longer be required to file one form for an automatic four-month extension and a second form for an additional two-month extension. Rather, the IRS has revised the extension procedures beginning with the 2005 returns due to be filed in 2006. All extensions will be automatic and will be for a period of six months.
The elimination of the two-step process will make it easier for taxpayers to obtain an extension, without filing two forms and without the necessity to explain what hardship is involved for the additional two-month extension. Individuals residing outside of the U.S. presently enjoy the right to claim an automatic six-month extension, and accordingly the new rules are not applicable to non-resident U.S. citizens.
— Mike Beausang