Class for Tax Preparation: IRS Deadline for U.S. Taxpayers Abroad: Key Filing and Payment Dates for 2024 Tax Returns

The IRS urges U.S. taxpayers living abroad to file their 2024 federal income tax returns and pay any taxes owed by June 16, 2025. This deadline applies to U.S. citizens and resident aliens abroad, including those with dual citizenship. U.S. citizens or resident aliens overseas, or those serving in the military outside the U.S., are granted a two-month extension from the regular April 15 deadline. Since June 15, 2025, falls on a Sunday, the deadline is extended to Monday, June 16. To qualify for this extension, taxpayers must be living or working outside the U.S. or Puerto Rico, or be on military or naval duty outside the U.S. or Puerto Rico. They must attach a statement to their return confirming one of these situations.

If taxpayers can't file by June 16, they can request an automatic extension to October 15, 2025, though this extension does not apply to payments, and interest will accrue on any taxes owed after April 15, 2025. Extensions can be requested through electronic options or by filing Form 4868 by mail. Businesses needing a six-month extension must file Form 7004.

For payments, the fastest way is through the IRS Online Account, IRS Direct Pay, or the Electronic Federal Tax Payment System (EFTPS). Taxpayers without a U.S. bank account can still transfer payments directly to the IRS. Debit or credit card payments are also accepted, though service fees may apply.

Military personnel stationed abroad or in a combat zone during tax season may qualify for additional extensions. Taxpayers affected by the terrorist attacks in Israel, including those in Israel, Gaza, and the West Bank, have until September 30, 2025, to file and pay their taxes. This includes most returns and taxes due from October 7, 2023, to September 30, 2025.

Taxpayers living abroad may be eligible for tax benefits such as the foreign earned income exclusion and the Foreign Tax Credit. Foreign financial accounts, including bank and brokerage accounts, must be reported to the Treasury Department’s Financial Crimes Enforcement Network (FinCEN) by filing Form 114, the Report of Foreign Bank and Financial Accounts (FBAR), electronically. This requirement applies to anyone who has an interest in, or signature authority over, foreign financial accounts with a total value exceeding $10,000 at any point during 2024. This form is due by April 15, 2025, but FinCEN grants an automatic extension until October 15, 2025. Additionally, taxpayers must report worldwide income, including foreign bank and securities accounts, using Schedule B, and may need to file Form 8938 if their foreign assets exceed certain thresholds.

All income and deductible expenses in foreign currency must be reported in U.S. dollars using a December 31 exchange rate. Expatriates who relinquished U.S. citizenship or ceased to be lawful permanent residents in 2024 must file a dual-status tax return.