Taxpayers who are out of the country may request an additional 2-month IRS extension to December 15. The request must be made in writing and sent to the IRS by October 15.
For US citizens living abroad, keeping up with tax deadlines can sometimes be tricky. While qualifying Americans abroad receive an automatic extension to file their tax return until June 15, this extended deadline may not always be sufficient. Complex financial situations, delays in receiving documents from foreign sources, and foreign income reporting can make filing on time a challenge.
If you need more time beyond June 15, you can generally request an extension until October 15 using Form 4868. But what if you still aren’t ready?
Many people ask: “Can I file another tax extension after October 15?” Qualifying taxpayers who are out of the country may request an additional two-month extension until December 15. However, the written request itself must be sent to the IRS by October 15.
Key Summary: December 15 Tax Extensions
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Qualifying taxpayers who are outside of the United States may request an additional two-month extension to December 15.
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The request must be made in writing and sent to the IRS by October 15.
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The December 15 extension is not automatic and does not require a separate IRS form.
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The extension provides more time to file, but does not extend the original deadline to pay tax.
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The December extension does not extend the October 15 FBAR deadline.
December 15 Extension: Quick Facts
| What US Expats Need to Know | |
|---|---|
| New filing deadline | December 15 for calendar-year taxpayers who qualify |
| Who can request it? | Qualifying taxpayers who are out of the country and need additional time beyond October 15 |
| Is it automatic? | No. It is a discretionary IRS extension |
| How do you request it? | Send the IRS a written request explaining why you need two additional months |
| Request deadline | October 15 |
| Separate IRS form? | No |
| IRS approval notice? | The IRS generally contacts you only if your request is denied |
| Does it extend tax payments? | No. It extends the time to file, not the original time to pay |
| Does it extend the FBAR? | No. The FBAR remains due October 15 |
What is the December 15 Extension?
The December 15 second extension is a special provision that allows qualifying taxpayers who are out of the country to request additional time to file their federal income tax return beyond the usual October 15 extended deadline.
While qualifying Americans abroad automatically receive additional time to file until June 15, they can generally request an additional four months by timely filing Form 4868, extending the filing deadline to October 15.
The December extension is different because there is no separate IRS form to file. Instead, taxpayers must send a written request explaining why they need an additional two months.
Key Features of the December 15 Extension
- Additional Time to File: The extension moves the federal income tax filing deadline from October 15 to December 15 for calendar-year taxpayers who qualify.
- Formal Written Request: You must send the IRS a written request explaining why you need additional time.
- Request by October 15: Although the extension gives you until December 15 to file, the request itself must be sent by the October 15 extended due date.
- Discretionary Extension: This is not an automatic extension. The IRS can deny the request.
- Tax Payment Obligations: The extension applies to filing the return, not paying tax. Interest generally accrues on unpaid federal income tax from the regular April deadline.
- IRS Notification: The IRS generally does not send an approval notice. You will be notified if your request is denied.
This extension can be particularly helpful for expats who are still waiting for foreign tax documents or dealing with complex international tax reporting as the October deadline approaches.
Need More Time to File Your US Tax Return?
If October 15 is approaching and your return is not ready, we can help determine whether the December 15 extension applies to you.
How to Request the December 15 Extension
Requesting the December 15 extension involves a few steps. Here’s how taxpayers abroad can request the IRS additional 2-month December 15 extension.
1. Prepare Your Request
To request the December 15 extension, prepare a written letter to the IRS.
Your request should generally include:
- Your full name and current address
- Your Social Security number or taxpayer identification number
- The tax year for which you are requesting the extension
- A clear statement requesting an additional two months to file
- An explanation of why you need additional time
- Your signature and the date
2. Extension Request Format
The IRS does not require a specific form for this extension. Your written request should clearly state that you are requesting an additional two months to file your federal income tax return and explain why you need the extra time.
A straightforward letter that provides the necessary information and clearly explains your request is sufficient.
3. Mail Your Request to the IRS
Send your request to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
4. Submit Your Request by October 15
Your request must be sent by the October 15 extended due date.
This is an important distinction. The extension gives qualifying taxpayers additional time after October 15 to file, but you cannot wait until after October 15 to request it.
If you are mailing your request internationally, allow sufficient time and retain evidence showing when it was sent.
5. Keep Copies for Your Records
Keep a copy of your written request and proof of mailing with your tax records. This can be useful if questions later arise about whether the extension was requested on time.
6. IRS Confirmation
The IRS generally does not send confirmation that your December extension has been accepted. According to IRS guidance, you will be notified if your request is denied.
Why US Expats Might Need the December 15 Extension
The complexities of filing taxes as a US citizen living abroad can sometimes make additional time necessary to accurately complete a US tax return.
Complex Foreign Income Reporting
Many expats earn income from multiple sources or countries, each with different tax rules and reporting periods. Gathering the information needed to accurately report foreign income and claim applicable exclusions or credits can take additional time.
Expats with foreign investments, pensions, businesses, or other assets may also have additional US reporting requirements beyond Form 1040.
Delays in Receiving Documentation
US expats often rely on foreign financial institutions, employers, or government agencies to provide documents needed for their US tax filings, such as foreign bank statements, wage statements, tax returns, or proof of foreign taxes paid.
Because foreign tax deadlines and reporting periods do not always align with the US tax calendar, some of these documents may not be available by October 15. The December extension can provide additional time to obtain the information needed to complete the return accurately.
Changes in Financial Circumstances
Life events such as changing jobs, moving to another country, starting a business, or changes in family circumstances can affect an expat’s US tax situation.
These changes may require additional reporting or calculations, particularly when foreign income, investments, businesses, or tax credits are involved.
Not Ready for the October 15 Deadline?
Still waiting for foreign tax documents or dealing with complex reporting? Universal Tax Professionals can help you understand your next steps.
Does the December 15 Extension Extend the Tax Payment Deadline?
No. The second tax extension only gives you additional time to file your federal income tax return.
It does not extend the original deadline for paying federal income tax. Interest generally accrues on unpaid tax from the regular April deadline, even when you have additional time to file.
If you expect to owe tax, do not treat December 15 as an extended payment deadline.
Does the December 15 Extension Apply to the FBAR?
No. The December 15 extension does not extend the FBAR (FinCEN Form 114).
The FBAR has an original April 15 deadline and receives an automatic extension to October 15. No separate FBAR extension request is required.
If you have an FBAR filing requirement, make sure it is completed by October 15 even if you have requested additional time to file your federal income tax return.
