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If the monthly deposit rule applies, deposit the tax for payments in April. 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. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. However, if you are a participant in a combat zone you may be able to further extend the filing deadline.