Expat Tax Filing Deadline Guide
The US taxes its citizens and permanent residents on worldwide income regardless of where they live. Every American abroad must file a US tax return. Here are all the key deadlines for the 2025 tax year (filed in 2026).
Apr 15, 2026
Regular US Tax Filing Deadline
Standard deadline for residents inside the US. If you are abroad on this date, you get an automatic 2-month extension.
Jun 15, 2026
Automatic 2-Month Extension for Expats
US citizens and residents living outside the US on April 15 automatically get until June 15. No form required — but you must attach a statement explaining you qualify. Note: interest accrues on any tax owed from April 15.
Jun 15, 2026
FBAR (FinCEN 114) Deadline
Report of Foreign Bank and Financial Accounts. Automatic extension to October 15 if you miss the April 15 deadline. Filed separately from your tax return at bsaefiling.fincen.treas.gov.
Oct 15, 2026
Further Extension Deadline (Form 4868)
File Form 4868 by June 15 to get an additional extension to October 15. This is the final standard extension. Some expats can request a December 15 discretionary extension by writing to the IRS.
Dec 15, 2026
Discretionary Extension (Write-in Request)
Available in rare circumstances. Write to the IRS requesting extension beyond October 15. Not automatically granted.
Key Forms for US Expats
1040
US Individual Income Tax Return — filed by all US persons with worldwide income above thresholds.
2555
Foreign Earned Income Exclusion (FEIE) — exclude up to $126,500 (2024) of foreign earned income if you meet the bona fide residence or physical presence test.
1116
Foreign Tax Credit — credit for foreign taxes paid. Often better than FEIE for high-tax countries.
FinCEN 114
FBAR — required if you have $10,000+ aggregate in foreign bank accounts at any time during the year.
8938
FATCA — Statement of Foreign Financial Assets. Required if assets exceed $200K (abroad) / $50K (US-based) thresholds.
5471
If you own 10%+ of a foreign corporation. Extremely complex — requires a CPA.
8621
PFIC — Passive Foreign Investment Company. Applies to foreign mutual funds and certain foreign investments.