Key deadline affects U.S. citizens and resident aliens working overseas
The Internal Revenue Service (IRS) has issued a timely reminder to U.S. taxpayers living and working abroad: the deadline to file their 2024 federal income tax return is Monday, June 16, 2025. This automatic two-month extension from the regular April 15 deadline applies to both U.S. citizens and resident aliens, including those with dual citizenship.
Who Qualifies for the June 16 Tax Deadline?
Taxpayers are eligible for the June 16 extension if, on April 15, 2025:
- They reside outside the United States and Puerto Rico, and their main place of business or post of duty is also abroad.
- They are serving in the military or naval forces on duty outside the U.S. and Puerto Rico.
To claim the extension, qualifying taxpayers must attach a statement to their tax return indicating which of the two conditions they meet.
Interest Still Applies After April 15
Even though the filing deadline is extended, interest on unpaid 2024 taxes begins accruing after April 15, 2025, at the current 7% annual rate, compounded daily. Taxpayers should pay by April 15 if possible to avoid interest charges.
How to Request More Time: October 15 Extension
For those who can’t file by June 16:
- File Form 4868 electronically or by mail to receive an automatic extension until October 15, 2025.
- Alternatively, request an extension when paying taxes electronically, eliminating the need to submit Form 4868.
Businesses needing extra time must use Form 7004.
Special Circumstances and Tax Relief
Combat Zone Tax Extensions
Military personnel in combat zones qualify for at least 180 extra days to file and pay. Spouses may also benefit from similar extensions. More details are in IRS Publication 3.
Israel Terrorist Attack Relief
Taxpayers in Israel, Gaza, and the West Bank, affected by the 2023 terrorist attacks, have until September 30, 2025, to file and pay. This relief applies to most filings and payments due between October 7, 2023, and September 30, 2025.
Why Filing Still Matters: Key Tax Benefits
U.S. taxpayers abroad may qualify for significant tax benefits, such as:
- Foreign Earned Income Exclusion
- Foreign Tax Credit
However, these benefits are only available if a U.S. tax return is properly filed. See Publication 54 for more information.
Required Reporting of Foreign Accounts and Assets
All U.S. citizens and resident aliens must report worldwide income, including:
- Income from foreign trusts, bank accounts, and securities
- Use of Schedule B and Form 8938 may be required
Additionally, taxpayers must file Form 114 (FBAR) with the Treasury Department if they had over $10,000 in foreign accounts during 2024. The FBAR deadline is April 15, 2025, with an automatic extension to October 15, 2025.
Important Currency Rules
All income and deductions must be reported in U.S. dollars, using the December 31 exchange rate for foreign currency conversions.
How to Pay Taxes from Abroad
The IRS encourages electronic payments to avoid delays:
- Use IRS Direct Pay, Online Account, or the Electronic Federal Tax Payment System (EFTPS)
- Debit, credit card, and digital wallet options are also available
More details at IRS.gov/payments.
Expatriate Reporting Requirements
Individuals who relinquished U.S. citizenship or ended permanent residency in 2024 must file:
- A dual-status tax return
- Form 8854, both with the return and separately mailed to the IRS
See Notice 2009-85 and the form instructions for compliance details.
Stay Compliant, Avoid Penalties
Filing on time ensures access to tax benefits and helps avoid interest and penalties. For more information, consult:
- Publication 54 – U.S. Citizens and Resident Aliens Abroad
- Publication 519 – U.S. Tax Guide for Aliens
Final Reminder
U.S. taxpayers abroad must file their 2024 tax returns by June 16, 2025. Start now to avoid interest, qualify for credits, and ensure full compliance with IRS regulations.
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