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Individuals

If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 18. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 17. 

However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Earlier Event: June 10
Employees Who Work for Tips
Later Event: July 11
Employees Who Work for Tips