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What is the difference between filing and paying?

See why an extension can move your return deadline without moving the date tax is due.

Tax year 2025. This working tool is available to use, but this page is not included in search results until its standalone guide passes the content and review gate.

Read the Filing and deadlines for Americans abroad guide

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See the separate dates for filing your 2025 return and paying any 2025 tax due.

On April 15, 2026, will you live outside the United States and Puerto Rico and have your main place of work outside them?

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