As a US citizen or resident alien living abroad, it’s crucial to stay on top of your tax filing deadlines. Missing deadlines can result in penalties, even if you don’t owe taxes. Fortunately, the IRS provides automatic extensions and additional options to help expats meet their filing obligations. Let’s explore the key deadlines and how to secure extra time if needed.

Key Filing Deadlines for US Expats

• April 15th: The standard deadline for filing your federal income tax return (Form 1040). Even if you are living abroad, your tax is technically due on this date.
• Automatic Extension to June 15th: If you are living outside the United States and Puerto Rico by a qualifying date, you automatically receive a two-month extension to file. You do not need to apply for this extension, but you must include a statement with your return explaining that you qualify. Note that this extension only applies to filing, not to paying taxes owed.
• October 15th (Extended Deadline): If you still need more time after the automatic extension, you can file Form 4868 (Application for Automatic Extension of Time to File US Individual Income Tax Return) to request an additional four-month extension. This form must be submitted by June 15th, giving you until October 15th to file.
• December 15th (Final Extension): In some cases, you may be able to obtain a discretionary two-month extension beyond October by writing to the IRS and explaining why you need more time. Approval is not guaranteed.

Important Considerations

• Interest and Penalties: Even if you qualify for an extension to file, interest on any unpaid tax begins accruing on April 15th. To avoid penalties, pay your estimated tax liability by this date.
• Foreign Bank Account Reports (FBAR): If you hold foreign financial accounts with an aggregate value exceeding $10,000, you must file the FBAR (FinCEN Form 114) by April 15th. An automatic extension to October 15th is granted if you miss this deadline.

State Tax Deadlines

If you maintain a state tax filing obligation (like in California or New York), you may need to file by the state’s regular deadline unless you apply for an extension. State rules vary, so it’s essential to check with the relevant tax authority.

Final Thoughts

Filing taxes as an expat can be challenging, but understanding your deadlines and extensions helps you stay compliant and avoid penalties. Mark these key dates on your calendar, and if you anticipate difficulties meeting them, request an extension as soon as possible. Consulting a tax professional who specialises in expatriate taxes can make the process more manageable.

The information in this blog post is for general informational purposes only and does not constitute professional tax advice. We strongly recommend consulting a qualified tax professional before making any decisions. US Expat Tax Advisor is not liable for any actions taken based on this content.

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