Generally, for calendar year taxpayers, U.S. income tax returns are due on April 15. If you are a U.S. citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. Interest will be charged on any tax due, as shown on the return, from April 15.
Foreign earned income exclusion increased. For 2002, the maximum amount of foreign earned income that you may be able to exclude from your U.S. gross income has increased to $80,000. The foreign earned income exclusion is discussed in chapter 4.
irs.gov/formspubs/page/0,id … 00.html#T1
To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must satisfy all three of the following requirements.
Your tax home must be in a foreign country.
You must have foreign earned income.
You must be either:
A U.S. citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year,
A U.S resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year, or
A U.S. citizen or a U.S. resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months.
irs.gov/formspubs/page/0,id … 0.html#T26