Out of country on 4/15

For filing the actual final tax return?  I'm not aware of such a requirement, other than attaching a statement with the details.

 I think he is asking for the extension, which is due 6/15/2026 for those taxpayers.

  And I think he has the return ready to file now that the clients are back in town, but doesn't want them to get an FTP notice.  Maybe we can start a Kalshi play on this.  

No check box, just attach a PDF statement explaining you were out of country. You still have to pay if you owe by 4/15/26. Also some states will accept the federal statement, and some states have their own form, so you have to check your state

You can pay by June 15 but incur interest (not penalty) from April 15 - June 15.

 Really? ProSeries has no way to indicate taxpayer lives and works outside the US on April 15?

At the bottom of the 4868

I have multiple clients who permanently live out of the U.S.  Even though they have until June 15 to file, their taxes are still due April 15.  I routinely just file the 4868 by April 15 and check the box at the bottom of the form that states the taxpayer is out of the country.  that way the pressure is off and the IRS knows they are out and it saves you from having to attach a statement to what they would consider a late filing.  chances are they would ignore it anyway and try to penalize.

Where does the taxpayer live?  "Out of the country" is a term of art -- being on a round-the-world cruise doesn't qualify. 

From Form 4868 instructions:

You’re out of the country if:
• You live outside the United States and Puerto Rico and your main place of work is outside the United States and Puerto Rico, or
• You’re in military or naval service on duty outside the United States and Puerto Rico.