U.S. Tax Filing Deadlines for Americans Living Abroad
Filing your taxes can be overwhelming that some people don’t pay attention or forget about tax season altogether. Nobody enjoys doing their taxes. However, that doesn’t mean you can abandon your responsibility or miss out on when your taxes are due. When you know and take note of tax filing deadlines, you can save a lot of time and money just by paying on schedule.
To help you stay organized throughout the year, we’ve compiled a list of important tax deadlines you should remember.
Regular Tax Filing Deadline
For most Americans, the deadline to file tax returns and pay any taxes due is April 15 of the following year. However, this deadline is automatically extended by two months for U.S. citizens and residents living abroad.
If the tax deadline falls on a weekend or U.S. federal holiday, the deadline extends to the next business day. If you need more time to file, submit Form 4868 with the IRS by the deadline (June 15 for expats). This will request an extension until October 15.
It’s important to note that the extension only extends your time to file, not to pay your taxes.
TIP: If you owe taxes and can’t pay the full amount by the deadline, pay as much as you can to minimize interest and penalties.
Tax Filing Deadline For Expats
If you are out of the country on the regular due date of your return and are a U.S. citizen or resident, you are automatically granted an additional two months to file your return without requesting an extension. This extension moves your deadline to June 15, allowing you extra time to gather necessary documents and file foreign taxes before addressing your U.S. obligations.
While the filing deadline is extended, interest on any unpaid taxes starts accruing on April 15. If you expect to owe taxes, consider making an estimated payment by April 15 to avoid interest charges.
TIP: If you know you will owe taxes, set up an Electronic Federal Tax Payment System (EFTPS) account early. This allows you to schedule payments before the deadline and avoid any last-minute issues. The system also lets you review your payment history, which can be useful for record-keeping and future tax planning.
Tax Filing Deadline with Extension
If you’ve requested an extension, file your return by the October 15 deadline to avoid a late filing penalty. This penalty is usually 5% per month on any unpaid taxes. If you still owe taxes, look into the different payment options the IRS provides. Even if you can’t pay the full amount, it’s best to file your return and pay what you can. This shows the IRS your commitment to settling your tax liability, and you can arrange a payment plan for the remaining amount.
Additional Discretionary 2-Month Extension
In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to the tax filing deadline to file their returns to December 15.
To request this extension, send the IRS a letter explaining your need for the additional two months by October 15. You will not receive any notification from the IRS unless your request is denied for being untimely.
If you need help preparing a letter to request this extension, please contact us. We will be happy to help.
FBAR Filing Deadline
The deadline for filing your Report of Foreign Bank and Financial Accounts (FBAR) is April 15, with an automatic extension available until October 15. You must file the FBAR separately from your tax return and submit it electronically through the Financial Crimes Enforcement Network’s (FinCEN) BSA E-Filing System. Unlike your tax return, which reports income, the FBAR discloses financial accounts held outside the US. This applies if the total value of foreign accounts exceeds $10,000 at any point during the year.
FinCEN automatically grants the extension to October 15, so no formal request is necessary. Failure to file by the deadline can lead to penalties starting at $10,000 per violation for non-willful violations. Penalties are higher for willful violations or substantial unreported foreign income.
Additionally, you may need to report foreign financial accounts on Form 8938. This form is filed with your tax return and follows the same filing deadline. If you have an FBAR filing requirement, you must also complete Schedule B with your tax return.
Social Security Tax Deadline
Social Security and Medicare taxes, also called FICA (Federal Insurance Contributions Act), fund benefits for retirees, disabled individuals, and healthcare for people over 65. Both employees and self-employed individuals (whether U.S. citizens, residents, or expats) must contribute to social security taxes, but the rules differ slightly for self-employed.
The combined tax rate for Social Security is 6.2% for employees and 12.4% for self-employed individuals, up to the maximum taxable earnings limit of $147,000. For Medicare, the tax rate is 1.45% for employees and 2.9% for self-employed individuals, with no maximum limit.
For employees, Social Security taxes are typically withheld from each paycheck by their employer. However, self-employed individuals must pay Social Security taxes through estimated tax payments, which are due quarterly. The deadlines for these estimated payments are April 15, June 15, September 15, and January 15 of the following year.
Additional Important Dates to Remember for Filing Your Taxes
Aside from filing your tax returns on Tax Day, here are other notable tax filing dates you need to know.
- January 16: Final installment of the previous year’s estimated tax payment for those paying quarterly or self-employed.
- January 31: Deadline to send 1099 forms to independent contractors and for freelancers to receive their 1099 forms.
- March 15: Partnerships and S corporations must file their returns (Forms 1065 and 1120S) and Schedule K-1. It’s also the last day to register as an S corporation for the year by filing Form 2553.
- April 15: Individual and corporate tax returns, the first installment of estimated tax payments, Form 5472 for sole proprietors and single-member LLCs, and the initial FBAR filing deadline are due. Any income tax liabilities for the preceding year must also be paid by this date.
- June 15: Automatic two-month extension deadline for expats to file individual tax returns and pay the second installment of estimated taxes.
- September 15: Final deadline for Schedule K-1 submission for partnerships and S corporations with an extension, and the third installment of quarterly estimated taxes is due.
- October 15: Final deadline for filing tax returns if an extension was requested, including individual, corporate, and Form 5472. FBAR filings also have an automatic extension to this date.
TIP: Mark your calendar for all tax deadlines and schedule reminders a week before each date. This gives you a buffer period to gather any last-minute documents or handle unforeseen issues.
Payment Options for Tax Liability
There are several options for taxpayers to settle their tax liability before the October 15 filing deadline:
- Full Payment: Taxpayers who can pay their tax liability in full can use a debit or credit card, electronic funds transfer, or by check or money order.
- Installment Payments: If full payment is not possible, taxpayers can request to pay in monthly installments by completing Form 9465, Installment Agreement Request, and attaching it to their tax return. The IRS will review the request and send a written response. If approved, a fee will be deducted from the first installment payment, and the IRS will provide instructions for making subsequent monthly payments. Another option is to have funds directly debited from a bank account.
- Offer in Compromise (OIC): Taxpayers in financial distress may qualify for an Offer in Compromise, which allows settling the tax liability for less than the full amount owed. The IRS will only approve an OIC if it determines that the taxpayer cannot pay the full amount through other means, such as an installment plan. The IRS assesses taxpayers’ “reasonable collection potential” (RCP) by evaluating their assets, including property, vehicles, other accounts, and anticipated future income. To request an OIC, taxpayers must complete Form 656, Offer in Compromise, or Form 656L, Offer in Compromise (Doubt as to Liability), and submit it with their tax forms.
Tax Payment FAQs
Taxes can be complicated for expats, with different documents to submit and dates to remember. When a deadline comes rolling in, you must know what to do if you miss it. Here are answers to some common questions about tax payments.
- What happens when I miss the tax deadline?
Everybody can make tax mistakes. If you owe the IRS money and missed a deadline or forgot to file an extension, you must pay your taxes as soon as possible. Failure to pay leads to the IRS sending a letter stating that you owe them interest and penalties. Your other government documents can suffer when you ignore this letter, like license and passport suspension.
- Do I lose my tax refund when I miss the deadline?
No, the IRS won’t penalize you for filing a late return when they owe you a refund. For late returns filed with refunds, there aren’t any penalties. However, if you haven’t filed for a return, the IRS will hold on to your money, and you won’t be able to get your refund. You have up to three years from the filing deadline to complete your return and claim your refund.
- I can’t make the tax payment deadline. What should I do?
You should still file for a return and pay as much and as soon as you can. The penalties for failing to file a return are substantially higher than failure-to-pay penalties. Thus, it’s always wise, at a minimum, to file your tax return on or before the due date, even if you are unable to pay. Tax filing for expats has an automatic two-month extension. It means that you don’t have to file for an extension request.
However, you only have more time to file for a return during the extension period, not to pay your taxes. You can incur interest and late payment penalties if you owe the IRS taxes beyond the deadline, even with an extension.
- Do expats need to file quarterly estimated tax payments?
Yes, if you expect to owe at least $1,000 in U.S. taxes when filing your return. The deadlines for these payments are typically April 15, June 15, September 15, and January 15 of the following year.
- What are the available options to help me pay taxes?
There are situations when paying taxes is challenging, such as calamities, a pandemic, or if you face a life-threatening illness. Due to such circumstances, the IRS can be forgiving if you can’t pay your taxes within the deadline. They offer tax relief options and payment plans to help you out.
When you submit your tax return, you can request a short- or long-term installment payment plan. This will allow you to pay for your remaining balance over time in monthly installments.
Settle Your Tax Bill on Time
Doing your taxes is physically, mentally, and financially challenging. However, it’s even more stressful to miss a deadline because you may have to deal with penalties. There are many ways to sort out your taxes, such as jotting down important tax filing dates, applying for a payment plan, or seeking the help of a tax resolution specialist.
We recommend starting and completing your tax return as soon as you gather all necessary documents—ideally by February—to avoid last-minute rushes. If you owe taxes based on your return, filing early allows you to prepare and pay by the April 15 (or June 15 for expats) deadline.
Since 1997, Tax Samaritan has been providing industry-leading tax services for expats. If you need assistance meeting your tax deadlines and ensuring all your documents are flawless, Tax Samaritan’s expertise can help you.