> I have an extesion to file until June 15, so I am not in the
>> penalty area. However I just noticed that I had an
>> unexpected capital gain in December. I realize that I will
>> have to pay interest on my underpayment of estimated tax
>> since then, but what form can I fill out to prevent the IRS
>> from considering it spread out for the whole year?
> If you are an individual, I know of no extension that only
> goes to 6/15. It should extend the FILING date to 10/15.
> Assuming you are an individual, use form 2210. On this form
> you can show a large earnings in the last quarter and the
> penalty will be based on that fact.
Considering that the person lives outside of the USA, I would say that they are entitled to the automatic 45 day extension.
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