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U.S. tax deadlines and extensions abroad: every date in one place

Americans abroad get more time to file than people in the U.S., but not more time to avoid interest. Here's each deadline, what it covers, and how the extensions fit together.

Reviewed by Lewis Grunfeld, CPA · 3 min read

Living outside the U.S.? Find your country's guide.

Tax dueApril 15
Return due abroadJune 15
With Form 4868October 15
FBAROctober 15

1The year at a glance

  1. April 15Tax due. Interest runs from here on anything unpaid, even with an extension.
  2. June 15Return due if you live abroad on April 15. Attach a statement saying you qualify.
  3. October 15Return due with Form 4868, filed by June 15. The FBAR's extended date too.
  4. December 15Only on request, by a letter to the IRS sent by October 15.

A deadline on a weekend or federal holiday moves to the next business day.

2The automatic June 15 extension

If you're a U.S. citizen or resident living outside the U.S. and Puerto Rico on April 15, with your main place of work there too, you automatically get until June 15 to file and pay. You don't apply for it: you attach a statement to your return saying you qualify. Interest on any unpaid tax still runs from April 15.

3October 15, and December 15

  • October 15: file Form 4868 by June 15 for four more months. It's more time to file, not to pay.
  • December 15: if you still need time, you can ask for two more months by sending the IRS a letter explaining why, by October 15. The IRS only writes back if it says no.

Extensions give you time to file. Interest doesn't wait.

4More time to qualify abroad

Just moved abroad? If you won't meet the 330-day or residence test for the foreign earned income exclusion until after your return is due, Form 2350 extends the deadline, generally to 30 days after you expect to qualify. Our 330-day counter shows when that is.

5The FBAR and other forms

  • The FBAR is due April 15, with an automatic extension to October 15. Nothing to request.
  • Forms 8938, 5471, 8621 and 3520 go in with your tax return and share its due date.
  • Form 3520-A, for a foreign trust you're treated as owning, is due March 15.
  • Estimated tax, if you expect to owe, is paid in four parts: April 15, June 15, September 15 and January 15.

Missed some of these deadlines already? If you live abroad and it wasn't deliberate, the Streamlined Foreign Offshore Procedures catch up late returns and FBARs with no penalty, if you qualify. The other routes are compared in IRS tax amnesty options for expats.

Guides by country

Local accounts, pensions and tax treaties change how these rules play out. Each guide below covers them for one country, with its tax year and filing dates.

Live somewhere else? We help there too.

Common questions

I'm years behind. Do these deadlines still matter?

For catching up, the Streamlined procedures set which years you file. Once you're caught up, these are the dates to keep.

How do I file Form 4868 from abroad?

Online through IRS e-file, or on paper, by June 15 if you live abroad. It gives you until October 15 to file, but not more time to pay: any tax still owed accrues interest from April 15.

Do I get the June 15 extension automatically?

Yes, if you live abroad on April 15. You don't file anything to get it; you attach a statement when you file.

Is there a penalty for filing late if I owe nothing?

The late-filing penalty is a share of the tax due, so with nothing due it's usually zero. Late international forms and FBARs are different: their penalties don't depend on tax.

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Keep reading

GuideAfter you file StreamlinedStaying compliant. FormThe FBARDue October 15. FormForm 2555The exclusion.

Reviewed by Lewis Grunfeld, CPA. Based on IRS Publication 54. General information, not advice for your specific situation.