Filing deadline for U.S. taxpayers abroad

For U.S. citizens and resident aliens living abroad, the Internal Revenue Service (IRS) provides specific filing deadlines and extension options for the 2024 tax year (filed in 2025)

🗓️ Key Filing Deadlines for U.S. Taxpayers Abroad

Regular Tax Deadline: April 15, 2025
- This is the standard deadline for filing federal income tax returns and paying any taxes owed.
- Interest on unpaid taxes begins accruing after this date, even if an extension is granted.
Automatic 2-Month Extension: June 16, 2025
- U.S. citizens or resident aliens whose tax home and abode are outside the U.S. and Puerto Rico on April 15 automatically receive a 2-month extension to file their returns.
- No formal application is needed, but a statement explaining the qualification for this extension must be attached to the return.
- Note: Since June 15, 2025, falls on a Sunday, the deadline is extended to Monday, June 16, 2025.
Additional Extension to October 15, 2025
- If more time is needed beyond June 16, an additional 4-month extension can be requested by filing Form 4868 by June 16, 2025.
- This extension applies only to filing the return; any taxes owed were still due by April 15, 2025.

💡 Important Considerations

Interest and Penalties: Even with extensions, interest accrues on any unpaid taxes from the original due date (April 15, 2025). Late payment penalties may also apply if taxes are not paid by the extended deadline.
Foreign Earned Income Exclusion: U.S. taxpayers abroad may qualify to exclude up to $130,000 of foreign earned income for the 2025 tax year by filing Form 2555.
FBAR Filing: If you have foreign financial accounts exceeding $10,000 in aggregate at any time during the year, you must file FinCEN Form 114 (FBAR) by October 15, 2025.

For U.S. citizens and resident aliens living and working abroad, navigating U.S. tax obligations involves understanding several key filing deadlines that differ from those for taxpayers residing in the United States. While the standard U.S. tax filing deadline is April 15, expats often receive automatic extensions and have specific reporting requirements for foreign assets.

Automatic Two-Month Extension for Filing (Form 1040)

The most significant deadline difference for U.S. taxpayers abroad is the automatic two-month extension for filing their federal income tax return (Form 1040). For the 2024 tax year, the regular April 15, 2025, deadline is automatically extended to June 16, 2025. This date is adjusted from June 15 because June 15, 2025, falls on a Sunday.

Who Qualifies for this Automatic Extension?

You qualify if, on the regular due date of your return (April 15):

You are a U.S. citizen or resident alien.
Your tax home and abode are outside the United States and Puerto Rico.
You are in military or naval service on duty outside the United States and Puerto Rico.¹

To confirm your eligibility, you should attach a statement to your tax return indicating which of these situations applies.

Important Note on Payment:

While the filing deadline is extended, it’s crucial to understand that any taxes owed for the 2024 tax year are still due by April 15, 2025. If you pay your taxes after April 15, interest will begin to accrue on the unpaid balance from that date until the date of payment. This is a common point of confusion, as the extension applies only to filing the return, not to paying the tax. The current interest rate is 7% per year, compounded daily, on unpaid tax balances after April 15, 2025.

Further Extensions for Filing (Form 4868)

If you cannot meet the June 16, 2025, deadline, you can request an additional extension until October 15, 2025. This is done by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, by the June² 16 deadline.

How to file Form 4868: This form can be filed electronically through various IRS-approved software or by mail. If you pay any estimated tax with your extension request, you can often indicate that you are filing an extension without separately mailing Form 4868.
Payment Reminder: Again, this extension is for filing your return, not for paying any taxes owed. Interest on unpaid taxes will continue to accrue from April 15.

Discretionary Extension for Expats (Beyond October 15)

In certain exceptional circumstances, U.S. taxpayers abroad may be able to request a further discretionary extension until December 15, 2025. This is not an automatic extension. To qualify, you must send a written request to the IRS by the October 15 deadline, explaining the reasonable cause for needing additional time. This extension is typically granted for complex situations, such as those involving extensive foreign financial documentation. Approval for this extension is at the discretion of the IRS.

Reporting Foreign Bank and Financial Accounts (FBAR – FinCEN Form 114)

Beyond the income tax return, U.S. taxpayers abroad often have an additional reporting requirement for foreign financial accounts, known as the FBAR (Report of Foreign Bank and Financial Accounts). This report is filed with the Financial Crimes Enforcement Network (FinCEN), not the IRS, using FinCEN Form 114.

Filing Deadline: The FBAR generally has an April 15 due date. However, U.S. persons with foreign financial accounts receive an automatic extension to October 15, 2025, if they fail to meet the April 15 deadline. You do not need to request this extension separately; it’s automatic.
Who Needs to File: You must file an FBAR if you have a financial interest in or signature authority over at least one financial account located outside³ the United States, and the aggregate value of all your foreign financial accounts exceeded $10,000 at any time during⁴ the calendar year. This is a crucial requirement, and failure to file can result in substantial civil and even criminal penalties.
Records: It’s important to keep records for each account reported on an FBAR, including the name on the account, account number, name and address of the foreign bank, type of account, and maximum value during the year. These⁵ records should generally be kept for five years from the FBAR’s due date.

Reporting Specified Foreign Financial Assets (Form 8938)

U.S. taxpayers may also need to file Form 8938, Statement of Specified Foreign Financial Assets, under the Foreign Account Tax Compliance Act (FATCA). This form is filed directly with your income tax return (Form 1040).

Filing Deadline: The deadline for Form 8938 is the same as your income tax return. For U.S. taxpayers abroad, this means June 16, 2025, or October 15, 2025, if you file Form 4868.
Reporting Thresholds: The requirement to file Form 8938 depends on your filing status and the total value of your specified foreign financial assets. For U.S. residents living abroad:
- Single or Married Filing Separately: If the total value of your foreign assets exceeds $200,000 on the last day of the year, or $300,000 at any⁶ time during the year.
- Married Filing Jointly: If the total value of your foreign assets exceeds $400,000 on the last day of the year, or $600,000⁷ at any time during the year.
Assets Reported: Form 8938 covers a broader range of assets than the FBAR, including not only bank and brokerage accounts but also foreign stocks, pensions, and certain foreign partnerships.

Reporting Foreign Trusts (Form 3520 and Form 3520-A)

For U.S. persons who own or are associated with foreign trusts, there are additional reporting requirements:

Form 3520-A (Annual Information Return of Foreign Trust With a U.S. Owner): This form is generally due by the 15th day of the third month after the end of the trust’s tax year. For a calendar year trust, this means March 17, 2025, for the 2024 tax year (adjusted from March 15 as it falls on a weekend). An extension for Form 3520-A can be requested by filing Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information,⁸ and Other Returns, which⁹ typically grants a six-month extension until September 15.
Form 3520 (Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts): This form is generally due on the same date as your income tax return (Form 1040). Therefore, for U.S. expats, the deadline is June 16, 2025, or October 15, 2025, if Form 4868 is filed. This form is used to report the creation of or transfers to a foreign trust, distributions from a foreign trust, or the receipt of large gifts from foreign persons.

Estimated Tax Payments

If you anticipate owing U.S. taxes (e.g., from self-employment income or foreign income not subject to sufficient withholding), you may need to make quarterly estimated tax payments. These payments have specific due dates throughout the year, regardless of your expat status:

First Quarter (Jan 1 – March 31): April 15, 2025
Second Quarter (April 1 – May 31): June 16, 2025
Third Quarter (June 1 – Aug 31): September 15, 2025
Fourth Quarter (Sept 1 – Dec 31): January 15, 2026

Failure to make timely estimated payments can result in penalties, even if you eventually receive a refund or have an extension to file your return.

Consequences of Non-Compliance

The IRS has a strong focus on international tax compliance, and failure to meet these filing deadlines or accurately report foreign income and assets can lead to significant penalties, including:

Late Filing Penalties: Can be up to 5% of the unpaid taxes for each month or part of a month that a return is late, up to a maximum of 25% of your unpaid tax.
Late Payment Penalties: Typically 0.5% of the unpaid taxes for each month or part of a month that taxes remain unpaid, up to a maximum of 25% of your unpaid tax. Interest also accrues on unpaid balances.
FBAR Penalties: Can range from non-willful penalties of $12,921 per violation (for 2024) to willful penalties that can be the greater of $129,210 or 50% of the account balance at the time of the violation.
Form 8938 Penalties: Can be $10,000 for failure to file, with additional penalties if the failure continues after IRS notification.
Form 3520/3520-A Penalties: Can be substantial, often the greater of $10,000 or a percentage of the gross value of the trust assets or transactions.

For U.S. taxpayers abroad, proactive tax planning and a clear understanding of these distinct deadlines are essential to ensure compliance and avoid unnecessary penalties. Consulting with a tax professional experienced in expat tax matters is highly recommended, especially given the complexities of foreign income, foreign tax credits, and various international reporting requirements.