For most Americans, April 15 is the well-known deadline for filing taxes. However, if you are a US citizen or resident alien living abroad, your tax obligations work a little differently. While the IRS still requires you to file a tax return, you may have an extended deadline, and there are special considerations regarding tax payments, penalties, and additional reporting requirements for foreign assets.
So, do US expats have to file by April 15? The answer depends on your specific situation.
Do US Expats Have to File by April 15?
The IRS grants an automatic extension for Americans living overseas, meaning most expats do not have to file their US tax return by April 15. Instead, the IRS allows an automatic two-month extension, pushing the deadline to June 15.
Who Qualifies for the Automatic June 15 Extension?
To qualify for this automatic extension, you must meet at least one of these conditions on April 15:
- You live outside the United States and your main place of work is in a foreign country.
- You are on active military duty outside the US.
Unlike other extensions, you do not need to file a request for this additional time. However, when you file your tax return, you must attach a statement explaining why you qualify for the extension.
This automatic extension to June 15 only applies to filing the return—it does not extend the deadline for paying any taxes owed.
What happens if you owe taxes?
Even though US expats have an automatic extension to file until June 15, any tax owed is still due by April 15. If you expect to owe taxes, it’s best to make a payment by April 15 to avoid penalties and interest.
Penalties and Interest on Late Payments
- Interest: If you owe taxes and don’t pay by April 15, interest begins accruing on the balance, even if you qualify for the automatic extension to file.
- Late Payment Penalty: If you owe taxes and do not pay by April 15, the IRS may assess a late payment penalty of 0.5% per month, up to a maximum of 25% of the unpaid tax.
To avoid these charges, expats should estimate their US tax liability and make a payment to the IRS before April 15 if necessary.
Can US Expats get more time beyond June 15?
Yes, if you need additional time beyond June 15, you can request a filing extension until October 15. To do this, you must file Form 4868 with the IRS before June 15.
However, this only extends the deadline to file your return—it does not extend the deadline to pay taxes. If you owe US taxes, penalties and interest will still accrue after April 15, regardless of the extension.
In some cases, if you are living outside the US and need even more time, you may qualify for a special discretionary extension until December 15, but you must submit a written request to the IRS.
What About Foreign Bank Account Reporting (FBAR)?
Many US expats also have to report their foreign bank accounts by filing an FBAR (Foreign Bank Account Report). If you have a total of $10,000 or more in foreign bank accounts at any time during the year, you must file FinCEN Form 114 electronically through the Financial Crimes Enforcement Network (FinCEN). This requirement applies even if the account does not generate income and even if the funds belong to a business or a jointly held account.
The FBAR deadline is April 15, but there is an automatic extension to October 15 if you miss it. Unlike tax return extensions, this extension does not require a formal request—it is automatically granted to all taxpayers who are required to file an FBAR.
What about State Tax Deadlines for US Expats?
While most US expats focus on their federal tax obligations, many may also have to consider state tax requirements. Unlike federal taxes, which provide an automatic extension to June 15 for Americans living abroad, state tax deadlines vary by state. Some states follow the IRS’s April 15 deadline, while others may have different due dates or extension policies.
Do US Expats Have to File State Taxes?
Whether a US expat needs to file a state tax return depends on a few factors:
- The last state where you lived before moving abroad.
- Whether that state still considers you a resident for tax purposes.
- If the state taxes worldwide income or only in-state income.
Not all states require expats to file a state tax return, but some states make it difficult to break residency and will continue to tax individuals even after they leave the US.
For US expats, tax deadlines can be confusing, but understanding the rules can help you avoid unnecessary penalties. While the April 15 tax deadline applies to tax payments, expats receive an automatic extension until June 15 to file their federal return. If more time is needed, Form 4868 can extend the filing deadline until October 15, though this does not extend the deadline to pay any taxes owed.
State tax deadlines are also important to consider, as some states require expats to file a return even after moving abroad.
To stay compliant, expats should plan ahead, file early when possible, and make tax payments by April 15 to avoid interest and penalties. If you’re unsure about your federal or state tax obligations, seeking professional guidance can ensure you meet all deadlines and take advantage of available tax benefits.
