which of the following requirements is not necessary for an active duty US military taxpayer to receive an automatic two month extension of the time to file a US individual income tax return? The taxpayer which of the following?

- is deployed to a combat zone.

- works outside the US and Puerto Rico and their main place of business or post of duty is outside the US and Puerto Rico.

- is in military or Nabel service on an assigned tour of duty outside the US and Puerto Rico for a period that includes the entire due date of the return.

- attach is a statement to their return showing they meet one of the requirements.