Filing Information

If you are a U.S. citizen or resident living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. However, the special rules explained in the following discussions may apply to you.

When To File and Pay

If you file on the basis of a calendar year, the due date for filing your return and paying your tax is April 15 of the following year. If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. You must pay interest on any tax not paid by the regular due date.

If the due date for any tax related act, such as filing a return or paying taxes, falls on a Saturday, Sunday, or legal holiday, you can do that act on the next business day.

Your return is considered filed on time if it is postmarked by the U.S. Postal Service, or dated by a designated delivery service, on or before the due date (including extensions). See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this "timely mailing as timely filing/paying" rule for tax returns and payments.

If your return is filed late, the postmark or delivery service date does not determine the date of filing. In that case, your return is considered filed when it is received by the IRS.

Automatic 2-month extension. You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U.S. citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. To get this extension, you must attach a statement to your return explaining how you qualified.

Married taxpayers. If you file a joint return, either you or your spouse can qualify for the automatic extension. If you and your spouse file separate returns, the extension applies only to the spouse who qualifies.

Automatic 4-month extension. You can get an automatic 4-month extension (to August 15, for calendar year returns) to file your return by filing Form 4868. You must file Form 4868 by the due date for your income tax return.

If you qualify for the automatic 2-month extension, the 4-month extension allows you an additional 2 months (until August 15) to file your return. You must file Form 4868 by June 15, the due date for your return as extended by the 2-month extension. Write "Taxpayer Abroad" across the top of Form 4868.

You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. The late-payment penalty applies if, through withholding, etc., you paid less than 90% of your actual tax liability by the original due date of your income tax return. Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid.

Electronic filing. If you do not qualify for the automatic 2-month extension, you can file for the 4-month extension by phone, using tax software, or through a tax professional. See Form 4868 for more information.

Extension beyond 4 months. If the automatic 4-month extension does not give you enough time, you may be able to get additional time to file.

You can apply for an extension beyond the 4-month period by writing a letter to the IRS or by filing Form 2688, Application for Additional Extension of Time To File U.S. Individual Income Tax Return. You should request the extension early so that, if your request is denied, you will still be able to file on time.

You generally cannot get a total extension of more than 6 months. However, if you are outside the United States and meet certain tests, you may be able to get a longer extension.

For more information see Publication 54.

Combat zone participants. If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U.S. Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. For details, see Publication 3, Armed Forces' Tax Guide.

Death due to terrorist or military action. U.S. income taxes are forgiven for a U.S. Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U.S. Government outside the United States. The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death.

If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven.

For additional details, see Publication 559, Survivors, Executors, and Administrators.

Foreign Bank Accounts

You must file Form TD F 90-22.1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. This applies if the combined assets in the account(s) were more than $10,000. Do not include accounts in a U.S. military banking facility operated by a U.S. financial institution.

File the completed form, by June 30 of the following year, with the Department of the Treasury at the address shown on that form. Do not attach it to Form 1040.

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