US tax season is here again, and for Americans living abroad, 2026 brings another round of deadlines, forms, and international reporting requirements. Filing your 2025 US tax return may feel complex, especially when foreign income, overseas accounts, or business interests are involved, but it doesn’t have to be overwhelming.
By understanding the key 2026 US expat tax deadlines, available filing extensions, and the forms that apply to your situation, you can stay compliant with IRS rules and avoid penalties. Whether you’re filing from abroad for the first time or handling a more involved international tax profile, having clarity on the process makes filing your US taxes from overseas far more straightforward and less stressful.
If you need help filing your US taxes or a tax extension, Universal Tax Professionals is here to assist. We also provide a full range of US expat tax services tailored to support American citizens living abroad, no matter where they are located.
Key SUMMARY – 2026 US Expat Tax Deadlines
April 15, 2026 – The standard filing date for the 2025 individual returns and FBARs. This is also the deadline to pay any US tax due for the 2025 tax year.
June 15, 2026 – Filing deadline for Americans living abroad under the automatic two-month extension. This is also the final day for expats to request an additional filing extension.
October 15, 2026 – The extended deadline to file US individual tax returns and FBARs for taxpayers who submitted a valid extension request.
December 15, 2026 – Final deadline to file a federal tax return for individuals who qualify for and receive a second, discretionary extension from the IRS.
March 17, 2026 – US Corporate Tax Deadline and Foreign Trust Filings
March 17, 2026, is the filing deadline for several US business and international information returns, including:
- Form 1120, US Corporation Income Tax Return: This form is used by C corporations, including domestic corporations, to report their income, deductions, and credits for the tax year.
- Form 1120-S, US Income Tax Return for an S Corporation: This form is used by S corporations, which are a type of pass-through entity, to report their income, deductions, and credits for the tax year.
- Form 1065, US Return of Partnership Income: This form is used by partnerships, including limited liability partnerships (LLPs), to report their income, deductions, and credits for the tax year.
- Form 3520-A: Form 3520-A is a crucial document for US persons who are treated as the owners of any portion of a foreign trust under the tax rules outlined in sections 671 through 679 of the Internal Revenue Code. This form is used to provide the IRS with information about the foreign trust, including the trust’s income, distributions, and the US person’s ownership information.
Form 7004 Extension
If more time is needed to file Form 3520-A, an extension can be requested until March 17, 2026. To do this, the US owner of the foreign trust must file Form 7004, “Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.” Filing Form 7004 provides a 6-month extension of time to file Form 3520-A, extending the deadline to September 15 for trusts that use the calendar year as their tax year.
April 15, 2026 – US Individual Tax Deadline and Tax Payment Due Date
The US Tax Deadline, or Tax Day, is the last day for individual taxpayers to file their income tax returns to the IRS without penalties. The standard US tax deadline is every April 15th but may vary slightly in certain circumstances, such as weekends or holidays.
The US tax deadline for the 2025 tax year is April 15, 2026. You have until this date to submit your 2025 US tax return and your Foreign Bank Account Reports. However, it’s important to note that while your tax return is filed with the IRS, your Foreign Bank Account Reports must be e-filed directly to the US Treasury Department.
April 15, 2026, is also the deadline to pay any US taxes due for the 2025 tax year. While filing an extension gives you more time to submit your tax return, it does not extend the time to pay. Any balance owed must still be paid by April 15 to avoid interest and penalties, so making your payment by this date is key to preventing extra charges.
Estimated Tax Payment – First Quarter
April 15, 2026, marks the first quarter for those who need to make estimated tax payments. Estimated tax payments are periodic payments made by taxpayers who earn income that is not subject to withholding, such as self-employment income, interest, dividends, or rental income. The purpose of estimated tax payments is to pay taxes on this income throughout the year, rather than having to pay a large tax bill when filing an annual tax return.
You can make estimated tax payments online through the IRS’s Electronic Federal Tax Payment System (EFTPS), by phone, or by mail. You can also make payments using a credit or debit card through a payment processing service authorized by the IRS. Be sure to keep records of your payments and include them when you file your tax return.
June 15, 2026 – US Expat Tax Deadline
If you’re an American living abroad, you’re granted an automatic two-month extension to file your US tax return. While the typical deadline for most taxpayers is April 15, as a US expat, you have until June 15 to submit your income tax return.
This automatic extension allows US expats to gather necessary documentation, navigate any complexities related to international taxation, and ensure accurate reporting of their income, deductions, and credits.
Form 4868 Extension
Form 4868, also known as the Application for Automatic Extension of Time To File US Individual Income Tax Return, is a form used by taxpayers to request an extension of the deadline to file their federal income tax return. For US Expats requiring additional time to file their US tax return, Form 4868 must be submitted by June 15th.
This extension grants them until October 15, 2026, to complete and submit their 2025 US tax return. Taxpayers can file Form 4868 using tax software electronically or through the IRS’s e-file system.
Estimated Tax Payment – Second Quarter
June 15, 2026, is also the deadline for second-quarter estimated tax payments.
September 15, 2026 – Extended Corporate and Trust Filing Deadline
This is the final deadline for filing US Corporate tax returns for S Corporations, C Corporations, and Partnership Returns if Form 7004 was filed before March 15. The same principle applies to Form 3520-A.
Typically, Form 7004 provides a six-month extension, pushing the deadline to September 15th. It is also important to note that Form 7004 only extends the deadline for filing the tax return, not for paying any taxes owed. Any taxes owed must still be paid by the original due date of March 15 to avoid penalties and interest.
Estimated Tax Payment – Third Quarter
The third-quarter estimated tax payments deadline is September 15, 2026. Usually, individuals who expect to owe at least $1,000 in taxes must make estimated tax payments to the IRS.
October 15, 2026 – Extended US Expat Tax Deadline
The extended filing deadline for US expats for the 2025 tax year is October 15, 2026. If you submitted IRS Form 4868 by June 15, 2026, you have until October 15, 2026, to file your US tax return and FBARs.
It’s important to note that while an extension allows for a later filing date, it does not extend the deadline for paying any taxes owed. Taxpayers must still pay their tax bill by the regular filing deadline, which was April 15, 2026, to avoid late-payment penalties and interest.
For the FBAR, there’s no specific form required to extend the filing deadline. If you cannot file your FBAR by April 15th, an automatic extension is granted, allowing you until October 15th to submit it.
December 15, 2026 – Final US Tax Deadline for Certain US Expats
If you’re unable to meet the October 15 deadline, you can request another extension from the IRS. However, unlike the October extension, which can be filed online using Form 4868, the December 15 US tax extension can only be filed via mail. You must write and mail a physical letter to the IRS, including your full name, Social Security number, and specify the tax return(s) and years for which you seek an extension.
It’s also important to note that only those who have already been granted the October 15 extension can request the December extension. Additionally, the December extension is generally granted on a case-by-case basis and is not a standard extension deadline.
File Your 2025 US Taxes Now
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Common US Expat Tax Forms and Reporting Requirements
In addition to meeting filing deadlines, Americans living abroad must ensure they submit the correct international tax and information forms. Missing or incorrectly filing these forms can result in significant penalties, even when no US tax is owed.
Foreign Bank Account Reporting (FBAR – FinCEN Form 114)
US citizens and green card holders must file an FBAR if the combined value of foreign financial accounts exceeds $10,000 at any time during the year. This includes:
Foreign bank accounts
Savings and checking accounts
Foreign investment and brokerage accounts
Certain foreign pension and retirement accounts
FBARs are filed electronically with the US Treasury, not the IRS, and follow the April 15 deadline with an automatic extension to October 15.
FATCA Reporting (Form 8938)
Form 8938 is required under the Foreign Account Tax Compliance Act (FATCA) and applies to many US expats with foreign financial assets. Filing thresholds vary depending on filing status and whether you live inside or outside the US.
Form 8938 is filed with your US tax return and is separate from FBAR requirements, meaning some taxpayers must file both forms.
Foreign Corporations, Partnerships, and Investments
Many US expats own or have interests in foreign businesses or investments, which can trigger additional filing requirements, such as:
Form 5471 – Foreign corporations
Form 8865 – Foreign partnerships
Form 8621 – Passive Foreign Investment Companies (PFICs), including many foreign mutual funds and ETFs
These forms are complex and commonly overlooked, but penalties for non-filing can be substantial.
Penalties for Missing International Forms
Failure to file required international forms can result in penalties ranging from $10,000 per form per year, with additional penalties if the issue is not corrected after IRS notification. This applies even if no tax is due. For this reason, it’s especially important for US expats to review their filing obligations carefully and seek professional guidance when necessary.
