US tax deadlines abroad: June 15, October 15 and the FBAR

What this covers

US tax deadlines abroad are the same federal due dates that apply to everyone, plus a set of extensions the IRS offers to people whose home and main place of work are outside the United States. The extensions move the date for filing, and in one case for paying, but interest on unpaid tax generally runs from the original April 15 due date. Foreign account reports and estimated tax payments follow their own calendars.

Check the main dates for a calendar-year filer

The table lists dates from IRS guidance for a calendar-year individual. Publication 54 says that when a due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day. For a 2026 calendar-year return, the Form 2555 instructions give April 15, 2027 as the regular due date and June 15, 2027 as the automatic extended date for people abroad.

Check whether you qualify for the automatic June 15 date

Publication 54 says the automatic 2-month extension applies to US citizens and resident aliens who, on the regular due date, are living outside the United States and Puerto Rico with their main place of business or post of duty outside the United States and Puerto Rico, or who are in military or naval service on duty outside the United States and Puerto Rico.

You do not file a form for it. You attach a statement to the return explaining which situation qualified you. On a joint return either spouse can qualify. On separate returns the extension applies only to the spouse who qualifies.

The extension covers both filing and paying, but Publication 54 says interest is charged on tax not paid by April 15. For people who qualify, it says penalties for paying late are assessed from June 15 rather than April 15.

Extend to October 15 or December 15 when June is not enough

If you need more time after June 15, Publication 54 says you can generally get an additional 4 months, to October 15, by filing Form 4868 by June 15 and checking the box stating that you are out of the country and a US citizen or resident. This extra time is an extension to file only. You must estimate your tax properly, and interest runs on unpaid tax from April 15.

People who do not qualify for the June date can still file Form 4868 by April 15 for an automatic 6-month extension to October 15. The IRS says you cannot use this extension if you want the IRS to figure your tax or a court order requires filing by the regular date.

Taxpayers out of the country can also ask for a discretionary extra 2 months, to December 15, by sending the IRS a letter explaining why by October 15. The IRS says you will hear back only if the request is denied, and that this extension is not available if you have an approved Form 2350 extension.

Use Form 2350 when you have not yet met the residency tests

In the first year abroad, you may not yet meet the bona fide residence test or the physical presence test by the time the return is due. The Form 2555 instructions say you can either ask for a special extension until after you expect to qualify, or file on time without the exclusion and amend once you qualify.

Publication 54 says to request the special extension if you are a US citizen or resident alien, you expect to meet one of the tests only after the return is due, and your tax home is in a foreign country throughout the qualifying period. A granted extension generally runs to 30 days after the date you can reasonably expect to qualify.

Form 2350 must be filed by the due date of the return, which for most calendar-year filers whose tax home and abode are outside the United States and Puerto Rico is June 15. Publication 54 suggests filing early so that a denied request still leaves time to file. If you file before meeting a test, you report worldwide income and can later amend on Form 1040-X to claim the exclusion. The FEIE physical presence calculator can help you see when 330 full days might be reached.

Track the foreign reports that follow other dates

The IRS says the FBAR is due April 15 after the calendar year reported, with an automatic extension to October 15 that you do not need to request. FinCEN has issued further extensions for some disaster areas and for certain financial professionals, so check its current notices.

Forms attached to the return follow the return's due date, including extensions. That covers Form 2555, Form 1116, Form 8938 and, in most cases, Form 8621. The Form 8621 instructions say that if you have no return to file, you send Form 8621 to the IRS Service Center in Ogden, Utah. See FBAR vs Form 8938.

Plan estimated tax payments around the exclusion

Publication 54 says the rules on who must pay estimated tax are the same for citizens abroad as for people in the United States. In general you do not need to make estimated payments if you expect a refund or a balance due of less than $1,000.

The IRS lists four payment periods with due dates of April 15, June 15, September 15 and January 15 of the following year. When estimating, Publication 54 says you can subtract the income you expect to exclude under the foreign earned income and housing exclusions, but must figure tax on the rest at the rates that would apply without the exclusions. If the actual exclusion turns out smaller than expected, an underpayment penalty can follow. See FEIE vs foreign tax credit.

Know the windows for amending and catching up

The Form 2555 instructions say Form 1040-X generally must be filed within 3 years after the date the original return was filed or within 2 years after the tax was paid, whichever is later. Publication 54 gives a longer window for switching to the foreign tax credit: within 10 years from the regular due date of the return for the year the foreign taxes were paid or accrued.

State dates can differ. Virginia, for example, says people outside the United States or Puerto Rico on May 1 do not have to file until July 1. See state taxes after moving abroad. For missed years, see streamlined filing compliance.

Common misconceptions

Questions to take to a professional

1. On April 15, did I live outside the United States and Puerto Rico with my main place of work outside them?
2. Do I expect to owe tax, and should I pay by April 15 to limit interest even if I file later?
3. Do I need Form 4868, the December 15 letter, or Form 2350, and which deadline applies to each?
4. When will I meet the bona fide residence or physical presence test in my first year abroad?
5. Do I need to make estimated tax payments, and how does my expected exclusion change them?
6. Which attached forms, such as Form 8938 or Form 8621, travel with my return this year?
7. Does the state I left have its own extension for people abroad?

Questions people ask

Sources

• Publication 54 (12/2025), Tax Guide for U.S. Citizens and Resident Aliens AbroadOfficial guidance
• U.S. Citizens and Resident Aliens Abroad Automatic 6 Month Extension of Time to FileOfficial guidance
• Instructions for Form 2555 (2026)Official guidance
• About Form 2350, Application for Extension of Time to File U.S. Income Tax ReturnOfficial guidance
• Report of Foreign Bank and Financial Accounts (FBAR)Official guidance
• Estimated tax: Individuals (IRS frequently asked questions)Official guidance
• Instructions for Form 8621 (12/2025)Official guidance
• Virginia Tax: Residency StatusOfficial guidance