U.S. TAX DEADLINES FOR CITIZENS LIVING ABROAD
Generally, the due date for your U.S. federal tax return is April 15. However, the U.S. tax deadline for citizens living abroad is June 15: you are allowed an automatic 2-month extension to file your tax return and pay any amount due without requesting an extension. If you qualify for the 2-month extension but are unable to file your return by the automatic 2-month extension due date (June 15), you can request an additional extension to October 15 by filing Form 4868 before the automatic 2-month extension date. There are other U.S. tax deadlines U.S. citizens living abroad should be aware of.
U.S. Tax Deadlines for 2019 Tax Returns
In response to the ongoing Coronavirus Disease 2019 (COVID-19) emergency, most federal tax filing and payment deadlines are extended to July 15, 2020. These extensions are automatic and apply to all taxpayers, including taxpayers filing Form 1040 or Form 1040NR. You do not need to file other forms or call the IRS to qualify. You can still file Form 4868 if you need more time to file your tax return.
FinCEN Form 114 Filing Deadline
If the aggregate value of your foreign financial accounts exceeds $10,000 at any time during the year, you are required to file FinCEN Form 114 (‘FBAR’). An FBAR is not part of your Form 1040. FBARs are due by April 15. However, since 2017, FinCEN has automatically extended the FBAR filing date to October 15. You do not need to file a form or otherwise request this extension.
Where to file?
U.S. citizens with foreign addresses should send their tax return to the IRS office in Austin, TX (if you are not enclosing a payment) or Charlotte, NC (if you are enclosing a payment). If you prefer using a Private Delivery Service, refer to the IRS website for the address you should use.
Sanders US Tax Services specializes in preparing U.S. tax returns with foreign income and foreign assets. We have offices in Denver, Colorado, as well as Germany, the Netherlands and Switzerland. Contact us with any questions you may have about U.S. tax deadlines or if you need help with the preparation of your U.S. tax return.