An IRS personal income tax extension can give the taxpayer an additional amount of time to file his or her taxes. If someone is not able to file a federal return by the date it is due, this personal income tax extension can make it easier for you to get your paperwork together in preparation to file. Do note that a personal income tax extension will not give you a longer length of time to repay any taxes that you may owe for the year. If a person is living out of the United States, or is not in the United States when the six-month personal income tax extension has expired, or is away from home doing military service in a combat zone or hazardous duty area, then there are other rules that they must follow.