For US citizens living abroad, keeping up with tax deadlines can sometimes be tricky. While the IRS offers an automatic extension to file your tax return until June 15th, this extended deadline may not always be sufficient for every expat. Complex financial situations, delays in receiving necessary documents from foreign sources, and the intricacies of reporting foreign income can make filing on time a challenge.
If you find that you need more time beyond the June deadline, you can request an extension until October 15th by using Form 4868. But what if you still aren’t ready? Many people ask: “Can I file another tax extension after October 15?” The answer is yes. The IRS may grant an additional 2-month extension until December 15 — if you submit a written request before the October deadline.
What is the December 15 Extension?
The December 15th second extension is a special provision that allows US citizens living abroad to further extend their tax filing deadline beyond the usual October 15th extended date. While the IRS automatically grants an extension to file until June 15th, expats can request an additional four months through the timely submission of Form 4868, which extends the deadline to October 15th. However, the December extension is distinct because it requires a formal written request and is not automatically granted by the IRS.
Key Features of the December 15 Extension
- Additional Time to File: The December 15th extension provides up to seven months of additional time for US expats to prepare and file their tax returns. This is particularly beneficial for those facing complex financial situations or delays in obtaining necessary documentation.
- Formal Written Request: Unlike the initial extensions, which are granted automatically, the December extension requires a formal written request to the IRS. This request should clearly explain the reason for needing extra time and must be submitted before the October 15th deadline.
- No Automatic Grant: The December extension is not guaranteed; the IRS must approve the written request. While most reasonable requests are granted, taxpayers should ensure that their request is well-documented and clearly articulated.
- Tax Payment Obligations: The extension only applies to filing the tax return; it does not extend the payment deadline for any taxes owed. Taxes must still be paid by the original deadline of April 15th, and interest will accrue on any unpaid amounts from that date.
- Applicability: The December 15th extension is specifically designed for US citizens and resident aliens living abroad. It helps expats who may encounter unique challenges related to international income and tax reporting.
- Final Opportunity: This extension represents the last chance for expats to file their tax returns without penalties for that tax year. Failing to meet the December 15th deadline may result in significant penalties and interest charges.
This extension is particularly beneficial for expats who encounter various challenges that prevent them from filing their tax returns by the October deadline.
How to Request the December 15 Extension
Requesting the December 15 extension involves a few steps to ensure that you provide the necessary information to the IRS. Here’s how expats can properly request the IRS’s additional 2-month December 15 extension:
1. Prepare Your Request
To initiate your request for the December 15th extension, you need to prepare a formal written request that includes the following details:
- Your Name and Address: Include your full name and current mailing address. If you have a different address from your tax return, make sure to note that as well.
- Your Social Security Number (SSN): Clearly state your SSN to help the IRS identify your tax account.
- Tax Year: Specify the tax year for which you are requesting the extension.
- Reason for Request: Clearly explain why you need additional time to file your tax return. Be specific about any circumstances that may have contributed to your inability to meet the October 15th deadline.
2. Extension Request Format
While there is no specific format mandated by the IRS, it’s best to structure your request clearly and professionally. Consider using a letter format that includes:
- Date: At the top of the letter, include the date you are submitting your request.
- Subject Line: A brief subject line, such as “Request for December 15th Tax Filing Extension.”
- Body of the Letter: Clearly state your request, providing all the necessary details mentioned above.
- Signature: Sign the letter at the end.
3. Mail Your Request to the IRS
Once your request is prepared, you will need to mail it to the appropriate IRS address.
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
4. Timing of Extension Request
To ensure that your request is considered, you must submit it before the October 15th deadline. It’s advisable to mail your request as early as possible, allowing for potential delays in postal services, especially when sending internationally.
5. Keep Copies for Your Records
After you have mailed your request, make sure to keep a copy of the request for your records. This documentation will be essential if any questions arise regarding your extension or if you need to provide proof of your request later.
6. Await Confirmation
The IRS typically does not send confirmation of your extension request. However, if you do not receive any correspondence from them within a reasonable timeframe, you can assume your request has been granted.
Comparison of IRS Tax Deadlines and Extensions for Expats
| Deadline | How to Get It | Who Qualifies | Automatic or Request? | Extension Period |
| June 15 | Automatic | US citizens/resident aliens abroad | Automatic | 2-month extension beyond April 15 |
| October 15 | File Form 4868 by June 15 | All US taxpayers | Automatic with form | 4-month extension |
| December 15 | Submit a written request before Oct 15 | US expats only | Must request, IRS approval required | Final 2-month extension |
Why US Expats Might Need the December 15 Extension?
The complexities of filing taxes as a US citizen living abroad can often lead to situations where additional time is necessary to ensure compliance with IRS requirements.
Complex Foreign Income Reporting
Many expats earn income from multiple sources in different countries, each with its own set of tax rules and regulations. This complexity can make accurately reporting foreign income and complying with US tax requirements time-consuming. Expats may need more time to gather information, verify foreign income amounts, and ensure they report everything accurately on their US tax returns.
Delays in Receiving Documentation
US Expats often rely on foreign financial institutions, employers, or government agencies to provide the necessary documentation for their tax filings, such as foreign bank statements, wage statements, or proof of foreign tax payments.
Due to various factors, such as differing local processing times or bureaucratic delays, these documents may not always be available by the October deadline. The December extension offers extra time to obtain these crucial documents.
Changes in Financial Circumstances
Life events, such as job changes, moving to a new country, or changes in family status (like marriage or divorce), can significantly impact an expat’s financial situation. These changes may require adjustments in tax reporting, which can take additional time to analyze and implement. The December extension allows expats to account for these new circumstances properly.
FAQs About the December 15 IRS Extension
1: Can I file another tax extension after October 15?
Yes. Expats who miss the October 15 extended deadline can request a second tax extension by writing a letter to the IRS. If approved, this moves the filing deadline to December 15.
2: Is the December 15 extension IRS automatic?
No. The June 15 and October 15 extensions are straightforward, but the December 15 extension is not automatic. It must be requested in writing and approved by the IRS.
3: How do I request the December 15 extension from the IRS?
You must write a letter to the IRS with your name, address, SSN, tax year, and reason for needing more time. Mail it to the IRS office in Austin, TX before October 15.
4: Does the second tax extension delay my tax payment deadline?
No. The extension only covers filing your return. Taxes are still due by April 15, and interest accrues on unpaid amounts from that date.
5: Who can apply for the December 15 extension?
The extension is available only to US citizens and resident aliens living abroad who need more time due to foreign documentation delays, complex income, or other circumstances.
6: What reasons are acceptable for requesting the December 15 extension?
Common reasons include waiting for foreign bank statements or wage slips, dealing with multiple sources of foreign income, or adjusting for major life events such as relocation or marriage.
7: What should I include in my December 15 extension request letter?
Include your personal details, the tax year, and a clear explanation of why you need more time. Sign and date the letter, and keep a copy for your records.
8: What happens if I miss the December 15 filing deadline?
If you fail to file by December 15, the IRS may assess late-filing penalties and interest. December 15 is the final deadline for expats to submit their tax return for that year.
9: Do I need to file Form 4868 for the December 15 extension?
No. Form 4868 only applies to the October 15 extension. For December 15, you must send a written request directly to the IRS.
10: Can the December 15 extension be denied?
Yes. Since the December 15 extension IRS provision is discretionary, the IRS can deny it if your request is unclear or late. However, most reasonable, timely requests are approved.
