US taxes while living abroad
When are US taxes due if you live abroad?
Last reviewed .
The regular calendar-year return is due April 15. Qualifying US citizens and residents living abroad get an automatic two-month extension to file, to June 15, and can request more time to October 15. Interest on unpaid tax still runs from April 15, because an extension to file is not an extension to pay. The FBAR is due April 15 with an automatic extension to October 15.
Key facts
| Fact | What the source says | Source |
|---|---|---|
| Regular return date | April 15 for calendar-year filers | Official source |
| Automatic abroad extension | Two months, to June 15, for qualifying people abroad | Official source |
| Interest on unpaid tax | Can run from the regular due date even with an extension | Official source |
| Further extension | Form 4868 can extend filing to October 15. It does not extend payment | Official source |
| FBAR due date | April 15, with an automatic six-month extension to October 15 | Official source |
| Form 8938 | Attached to the return and due with it, including extensions | Official source |
Who qualifies for the automatic June 15 extension?
Publication 54 ties the extension to your situation on the regular due date, not to a foreign mailing address. In general it covers US citizens and resident aliens whose tax home and abode are outside the United States and Puerto Rico, and those in military or naval service on duty outside the United States and Puerto Rico. Publication 54 explains the exact conditions.
You attach a statement to your return explaining which situation qualified you. Read the current publication for the wording and for joint return rules.
Does an extension to file give you more time to pay?
No. Publication 54 explains that interest on unpaid tax can run from the regular due date even when the filing extension applies. A filing extension to October 15 through Form 4868 is likewise an extension to file, not to pay. If you expect to owe, estimate and pay by the regular date to limit interest.
Which dates should an expat track each year?
One date rarely covers the whole year. Keep separate entries so one deadline does not hide another.
| Item | General date | Note |
|---|---|---|
| Federal return, regular | April 15 | Payment date for the year's tax |
| Federal return, qualifying abroad | June 15 | Automatic two months. Interest runs from April 15 |
| Federal return, requested extension | October 15 | Requires the extension request |
| FBAR (FinCEN Form 114) | April 15 | Automatic extension to October 15 |
| Form 8938 | With the return | Follows the return date and extensions |
What else changes the date?
Weekends and federal holidays can move a due date to the next business day. Disaster relief notices can postpone dates for affected areas, but a past relief notice is not a permanent rule. Estimated tax payments have their own schedule. Your foreign country's return and any US state return follow their own calendars.
Our free calendar lists the published dates with their official sources. A licensed tax professional should apply these rules to your own facts.
Checklist before you start
- Confirm whether your tax home and abode were abroad on the regular due date.
- Estimate any tax owed and plan to pay by April 15.
- Decide with your preparer whether you need the October 15 extension.
- Add the FBAR date separately from the return.
- Note your foreign country's filing and payment dates.
- Check whether a US state still expects a return from you.
Common questions
Is the June 15 extension automatic for every American abroad?
No. It applies only when you meet the conditions Publication 54 describes on the regular due date, and you attach a statement to the return.
Do I pay interest if I file on June 15?
Interest on unpaid tax can run from the regular April due date. The extension covers filing, not payment.
When is the FBAR due?
The FBAR is due April 15, with an automatic extension to October 15. It is filed with FinCEN, not with your tax return.
Can I file even later than October 15?
Publication 54 describes limited additional extension options for specific situations. Ask a preparer whether any apply to you.
Official sources
- Publication 54, Tax Guide for US Citizens and Resident Aliens Abroad. IRS.
- Comparison of Form 8938 and FBAR requirements. IRS.
- US citizens and resident aliens abroad. IRS.
Sources checked . Official pages change. Use the source over this summary if they differ.
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General information from IRS and FinCEN publications, not tax advice. Rules depend on your facts and the tax year. Confirm with a licensed tax professional before you file. US Expat Desk is a private company. We are not affiliated with the US government, the State Department, or the FBI.