For Americans living outside the United States, tax season comes with a bit more flexibility. While the standard IRS tax filing deadline is April 15, expats receive an automatic two-month extension to file their return. This extension moves the deadline to June 15. However, in 2025, June 15 falls on a Sunday, so the extended filing deadline is Monday, June 16, 2025.
What is the June 15 Deadline?
The June 15 deadline is an automatic extension granted to US citizens and resident aliens who are living outside the United States. It provides two additional months to file a US tax return without having to submit a formal extension request. However, this extension only applies to filing the return, any taxes owed are still due by April 15, and interest begins to accrue from that date.
In 2025, since June 15 falls on a weekend, the IRS has moved the filing deadline to the next business day: June 16, 2025.
Who Qualifies for the June 15 Extension?
To qualify for the June 15 extension, both of the following must be true as of April 15:
- Your tax home is in a foreign country.
- You are living outside the United States.
The IRS defines “tax home” as the general area of your main place of business, employment, or post of duty, regardless of where your family home is. If your job is based abroad, and that’s where you primarily live and work, then your tax home is considered foreign.
What is an Expat?
An expat (short for expatriate) is a US citizen or resident who is living in a foreign country. For tax purposes, you are generally considered an expat if:
- You reside outside the US, either permanently or for an extended period.
- Your tax home is in a foreign country.
- You are physically present abroad on the tax filing deadline.
Importantly, you don’t need to give up US citizenship to be considered an expat. The US tax system is based on citizenship, meaning you must file a US tax return even if you live overseas.
What if you were in the US on April 15?
Many expats wonder if a short trip to the US around April 15 affects their eligibility for the June 15 deadline. The answer depends on your overall residence and tax home status.
If you were temporarily in the US on vacation or a short visit, but your main residence and employment are still based abroad, you are still considered an expat, and the June 15 deadline still applies. A brief stay in the US does not disqualify you as long as your tax home and usual place of residence are outside the country.
On the other hand, if you had returned to the US to live or work, or your tax home was in the US as of April 15, then you would not be eligible for the automatic extension and would be subject to the regular April 15 deadline.
Do you need to prove you live abroad?
When you file your tax return using the June 15 extension, the IRS does not require you to submit proof of your foreign address. However, you must attach a statement to your return explaining that you qualify for the extension by meeting the conditions above.
While documentation isn’t required up front, you should be able to provide evidence of your residence abroad if the IRS ever asks. This could include:
- Foreign lease agreements or utility bills
- Foreign employer contracts or pay statements
- Bank statements showing local activity
- Residency registrations, visas, or local tax returns
These documents help demonstrate that your main home and work were indeed located outside the United States.
How to Claim the June 15 Extension Properly?
If you meet the requirements for the June 15 deadline, the IRS still expects you to clearly indicate this when filing. To officially claim the automatic two-month extension, you need to attach a statement to your tax return.
The statement should explain that:
- You were living outside the US and on April 15, and
- Your tax home was in a foreign country on that date.
There is no special form required for this; a simple signed statement included with your return is enough. Here’s an example of wording you can use:
“I qualify for the automatic two-month extension of time to file under Treasury Regulation §1.6081-5. My tax home is in [country], and I was residing outside the United States and Puerto Rico on April 15, 2025.”
You can attach this as a PDF if you’re filing electronically, or include it as a physical page if filing by mail.
If you’re working with a tax preparer, they should handle this for you. But if you’re filing on your own, don’t forget this step—it confirms your eligibility and helps avoid penalties for late filing.
What if you need more time?
If you’re unable to file by the June 15 deadline (June 16 this year), you can request a further extension by filing Form 4868. This gives you until October 15 to file your return. However, this does not extend the time to pay any tax owed, so interest will still accrue from April 15.
The June 15 deadline is an important benefit for Americans living abroad, offering extra time to gather documents and file correctly. But it’s essential to understand who qualifies and what the IRS expects. If you’re temporarily in the US on April 15 but live and work overseas, you likely still qualify. Just be sure to attach the required statement and keep any supporting documentation in case of future questions.
