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US Tax Deadlines

Expat Tax Due Dates and Deadlines [Update for 2023]

“Do you have a good idea to see if you owe tax this year? If you live in a low tax country – such as Hong Kong, Dubai or Singapore – you may owe US tax. To avoid penalties and interest, make estimated payments based upon a tax projection.”

January 15, 2024 Final 2023 quarterly tax payment.
March 15, 2024 Tax filing due date for non-personal returns:

  • File Form 3520-A for owners of foreign trusts if foreign trust reporting period ends December 31 (also applies to owners of UK and Australian IRA-like accounts)
  • In 2018, the IRS unveiled a new compliance campaign targeting form 3520-A compliance
  • S Corporation (Form 1120S) and Partnership (Form 1065) for calendar-year entities.
  • Due date for Form 7004: extension for non-personal returns with Dec 31 year end.
  • Allows 6 months extension for S corporations, Foreign trusts Form 3520-A and 5 months extension for partnerships;
  • If you’d like us to file an extension, request one in your client portal.
April 15, 2024
  • First estimated tax payment for this year (2023) is due.
  • Deadline to file U.S. Federal tax returns for prior year (2023).
    • If you reside outside the U.S. on April-18, you get an automatic extension until June 15. However – if you owe any tax, interest will accrue from April 18, regardless of extensions. Extension to file is not an extension to pay.
  • Deadline to file extension for personal federal tax returns if you do not reside abroad.
  • Deadline to file U.S. Trust (Form 1041) and C corporation (Form 1120) for tax year 2023.
  • Deadline to file foreign trust and estate tax return (Form 3520) and deadline to file Form 3520 with respect to a US decedent. When an Individual tax return files Form 4868 for extension to file i.e, due date – October 15, the same extension applies to file Form 3520;
  • Due date for Form 7004, an extension for non-personal returns. Allows 6 months extension for C corporations and 5 1/2-months extension for U.S. trust.
  • Deadline for current year FBAR (FinCEN 114).
    • As of 2017, an automatic extension until Oct 15 is available.
  • If you have a state tax requirement, deadline to request an electronic extension in DC or NY.
    • NY can be snail-mailed until June 15, but DC can only be extended until April 18.
    • Other states honor Federal tax extension.
June 15, 2024
  • Deadline to file an extension for personal federal tax returns if you reside abroad or for expatriates.
    • However, if you owe any tax, interest will accrue from April 18. There are no extensions for this.
  • Deadline to file an extension for a Federal Return (for expatriates only).
    • HTJ.Tax can file extensions for you please request one in our client portal.
  • Second estimated tax payment is due.
  • Deadline to file Form 3520 for specified US persons if they satisfy certain conditions.
September 15, 2024
  • Third estimated tax payment due date.
  • Due date for extended non-personal returns such as Partnerships and S Corporations.
October 15, 2024
  • Final due date to file last calendar year tax returns for taxpayers who received a 6-month expat extension
  • Final due date for FBAR (automatic extension expires October 15)
  • Final date to request an additional 2 month extension through December 15th by mailing a letter to the IRS. HTJ.Tax can write & mail this letter on your behalf – click here to request extension.
December 15, 2024 Final date to timely file tax return for last calendar year for expats who requested an additional 2-month extension.

If you owe money to the IRS, you might be wondering when it’s due (especially with the filing extensions granted you as an expatriate). It’s easy to be confused, as an expat, about the deadlines for U.S. taxes. In this article we will cover the deadlines for tax returns and FBAR forms, as well as how to file for an extension if needed.

Regular Tax Filing Deadline

All Americans know “tax day” as April 15th. And while this is normally the case, the tax filing deadline will be pushed to the following Monday if the 15th falls on a weekend or a holiday.

The above table outlines deadlines but many forms are omitted. Why? Any form that is submitted as part of Form 1040 is due at the same time as Form 1040, including any extensions.

For example, forms commonly filed by expats, whose deadlines will be April 15, June 15, October 15, or December 15th – depending on where in the world you live (Stateside or abroad) and which extensions you have applied for: Form 5471, Form 8938, Form 8865, Form 8621, and more.

Federal Expatriate Extension, When and How it Applies

As an expat, your necessary tax documents may arrive at different times than you were accustomed to in the U.S. So, when are federal taxes due? To accommodate you, the IRS automatically extends your filing deadline to June 15th, 2024. This automatic kindness does not extend to money owed, however.

“Any money you owe the IRS will still be due on April 15 (or the following Monday if April 15 lands on a weekend or a holiday). In other words – you are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U.S. citizen or resident alien without incurring late penalties. Even though you are allowed an extension to file, you will have to pay interest on any tax not paid by the regular due date of your return (i.e. April 15th). Any payments made after June 15 will be subject to both interest charges and failure to pay penalties.”

Without filing, you may not be aware of how much money, if any, you will owe. Regardless, interest on money owed will begin to accrue as of April 16. If you expect to owe money to the IRS, it is wise to file as early as possible to avoid a higher payment at a later date.

Your first quarter estimated tax payment is also due to be made on April 15 using form 1040 ES. Please note that underpayment of estimated taxes by as much as $1,000 or more for the year will generate an underpayment penalty – even if all payments were made on time. If your self-employment income exceeds your previous year income by more than 10%, contact your tax advisor to revise the estimated payment amounts.

If you do not file the necessary form to extend your personal return and end up owing taxes, failure to properly extend the form will result in a large penalty of 5% per month of the tax due up to a maximum penalty of 25% of the tax due plus interest. Best to not miss filing that extension due to this high penalty.

Extension Until Oct 15

Even with the automatic two month extension until June, it is possible that your documents may not arrive in time. you can request an additional extension to October 15th.

Please press ‘request federal extension’ in your client profile and HTJ.Tax will file a U.S. tax expat extension for you.

If you need to extend your expatriate return beyond that date in order to qualify for the foreign earned income exclusion you need to file Form 2350, which we can also assist with.

FinCEN 114 (FBAR)

In addition to filing with the IRS, many American expats are required to file a foreign bank account report (referred to as an FBAR). The FBAR is required for any expat who has over $10,000 in foreign bank accounts at any point (even one day) during the year. Anything over $10,000 (and this figure applies to all foreign accounts combined) must be reported.

“Deadline to file FBAR is April 15, but taxpayers are awarded an automatic extension through Oct 15. FBAR is filed with the Treasury, not with the IRS.”

Many expats falsely assume that they do not need to file an FBAR. Note – “Foreign financial account” is not limited to simply standard checking and savings accounts, however. You must also take into account your mutual funds, trusts, and brokerage accounts. Also, your business accounts may need to be included. Contact an international tax expert if you are unsure of how to proceed. And do not put the calculating off until the last minute. If you have multiple accounts, this can be a very complicated process.

Federal Tax Return Expat Tax Deadlines & Due Dates Only are Listed Above – Various states may have other filing deadlines – This only includes the most common filing dates and should not be relied on for all filing dates.

Necessary Tax Filing Obligation Information

Before we explain how to file for the December 15th US tax extension, we must share the standard US expat tax deadlines and extension dates.

As an American or Green Card Holder living abroad, you must report your worldwide income if your adjusted gross income is above the filing threshold.

Expats who need to file their US taxes receive an automatic 2-month extension to report their worldwide income. We made it easy to do this via our expat tax software. However, if you owe US federal or state taxes, you’ll need to file by the typical filing deadline of April 15th.

Additionally, US expats could apply for a free tax extension or write a letter to the IRS and mail it by post to request more time to do the tax work until October 15th. However, you must fill out the free tax extension form through our software before the June 15th deadline.

Assuming you got your October extension and still need more time to finish up your US taxes, you can still file an extension for the December 15th deadline. You can do this by filing Form 1040 with additional documents we’ll explain below.

Writing and Sending a Letter to the IRS

There is no way to send an online email or message to the IRS requesting an extension to file US taxes until the December 15th deadline. Instead, you’ll have to use the traditional route of writing and mailing a physical letter to the IRS. This process is according to the current regulations by the US Treasury.

Points to write in the letter:

  • Your full name and Social Security Number
  • Which tax return or documents and the year or tax period you need to get an extension for.
  • A reason why the IRS should grant you the time to extend your tax filing obligation to December 15th (and not October 15th). This could be because it takes extra time to collect expense and income documents to prepare your 2023 tax return. Especially since you live abroad as a US citizen, and communication and mailing delays could happen. Whatever is truthful and applies to your situation should work. It’s crucial you come off confident and as a conscientious taxpayer.

Example Letter for the IRS

Date

“I, (full name), with Social Security Number (your Social Security Number) request an extension to file Form 1040 for the 2023 tax year until December 15, 2024. The reason is ______ . I sincerely hope I can have this extension.

Best regards,

(Your name)”

Make a couple of copies of this letter to have on file!

Mailing Address of the IRS in the United States

Please send your letter in an internationally stamped envelope to: 

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA

The above address would be the same as the IRS Service Center if you were to mail your US tax form. We suggest you send your letter through a private delivery service like DHL or FedEx. Using these services allows you to receive proof that your letter arrived safely at the headquarters.

We recommend that taxpayers send their own signed extension letter. There is always a risk the IRS will reject it as you have not personally signed it.

Send your Letter as Soon as Possible

With the current pandemic, and shipments of Stimulus checks getting delayed for Americans abroad, we suggest not to wait and submit your letter as soon as possible. Hence, it should arrive at the IRS before the October 16th deadline.

Yes, folks, you need to have your letter in on or before October 16th of this year.

Getting no IRS notice or confirmation from the IRS about your letter as a US citizen abroad is normal. You won’t hear whether your letter was processed and the extension accepted by the IRS. But you can have a representative sign that your letter has arrived at their office, as we explained above.

Start Filing for the December 15th Deadline

Despite not receiving confirmation you are granted the December 15th extension, you should still go ahead, and prepare and file your 2023 tax return to the IRS.

You can fill the tax documents manually through the following steps:

  1. Attach a copy of the letter you wrote to the IRS requesting an extension with your 2022 tax return. Write ‘’Taxpayer Abroad’’ on top of Form 1040.
  2. Mail it to the address above at your local post office.
  3. Congrats, you’re done!

We’re here to support you in every step of the way. Please feel free to reach out to us via email at Help@HTJ.Tax.

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