U.S. citizens and resident aliens who have lived or worked abroad during some or all of 2014 may have a U.S. tax liability and filing requirement this year.
A filing requirement generally applies even if a taxpayer qualifies for tax benefits such as the foreign earned income exclusion or the foreign tax credit which nonetheless may reduce or eliminate their U.S. tax liability. These tax benefits are not automatic and are only available if an eligible taxpayer files a U.S. income tax return, the filing deadline for which is June 15, 2015 for U.S. citizens and resident aliens whose tax home and abode are outside the United States on the regular due date of their tax return.
To use this automatic two month extension, taxpayers must attach a statement to their return explaining their situation.
Check out IRS Publication 54 (“Tax Guide for U.S. Citizens and Resident Aliens Abroad”) for more info.