那我只好加上第三条

3. 别人指出你错处时你变得不讲道理.

stp 你说的是:
所有的保税只要需要延期都得申请(4868表, CALL或者IRS网上), 没有自动延期这一说. 对军人有例外但这位楼主估计不符合.

PUB 54, PAGE 3, COLUMN 3:

Extensions

Automatic 2-month extension.

You may be allowed an automatic 2-month extension to file your return and pay any federal income tax that
is due. You will be allowed the extension if you are a U.S. citizen or resident, and on the regular due date of your return:

1) You are living outside of the United States
and Puerto Rico and your main place of
business or post of duty is outside the
United States and Puerto Rico, or

2) You are in military or naval service on duty
outside the United States and Puerto Rico.
If you use a calendar year, the regular due
date of your return is April 15.
Service in a combat zone. If you served in
a combat zone or qualified hazardous duty area,
you may be eligible for a longer extension of
time to file. See Extension of Deadline in Publi-
cation 3.

明显你是只知 2) 不知 1).

楼主符合 1), 因为他 ELECT TO TERAT HIS WIFE AS RESIDENT,和他LP FILE JOINT RETURN,他LP IS LIVING OUTSITE US. PUB 54 后面还有详解,JOINT RETURN 只要有一方 LIVING OUTSIDE US 就有 Automatic 2-month extension.