Registered Tax Return Preparer RTRP Practice Exam

Taxpayers who are in military or naval service outside of the United States or Puerto Rico are eligible for an automatic 2-month extension for filing their tax returns. This provision is designed to accommodate those who may face difficulties while deployed or stationed abroad, allowing them additional time to meet their tax obligations without incurring penalties for late filing.

The rationale for providing this extension specifically to military personnel recognizes the unique challenges faced when they are not in their usual environment, including potential limitations on access to necessary documentation or facilities to prepare and file their returns.

In contrast, other options do not qualify for this specific 2-month automatic extension. For instance, residing outside the U.S. while only working in a foreign country does not inherently grant the same extension, and traveling abroad for leisure purposes does not provide any filing relief. Similarly, while living in a U.S. territory as a non-resident might have different tax implications, it does not confer the same automatic extension benefit as military service does.