Am I entitled to an automatic 2 month extension to file?

Q: I am a US Citizen, MA resident who retired in April, 2003. I have been on a sailing voyage since May 2003 and expect to return to Massachusetts this coming June. My wife is residing in Washington state. Can you tell me if I am entitled to an automatic 2 month extension to file my taxes, i.e. June 15th? Would it make a difference if I file a joint return? What will I need to do to show I was outside the country? Will I also be eligible for an extension to file my MA tax return? -Anonymous

The following answer was provided by Wesley Rickard CPA, Quin, Rickard, Lipshires, & Grupp LLP, Norwood.

A: The automatic extension applies to a US citizen whose tax home and abode, in a real and substantial sense, are outside the US. I don't think sailing around would change your Mass tax home. Why don't you just file a federal and state extension by 4/15 and not worry about the issue or having it denied if you tried? The question of your spouse living in Washington and you in Mass raises all kinds of state filing questions. Filing a joint vs. separate return causes more problems than whether or not you qualify for the automatic extension. Bon Voyage