When are US taxes due for filers outside of America?

A common point of confusion for US taxpayers living abroad is the due date of US federal taxes. Usually, the due date for American federal taxes for individuals is April 15; however, there are special provisions for expatriates and others living outside of the United States.

Living on the other side of an ocean doesn't mean you don't need to pay US tax. Reach out to our specialist team.

Often unknown, is the existence of an automatic 2-month extension that applies to most taxpayers living outside the US. To qualify, on the original due date (April 15) you need to be either:

1.        Living* outside the United States and Puerto Rico, or

2.        You are on military or naval service outside the United States and Puerto Rico.

In short, most US taxpayers living bona fida in another country receive an automatic 2-month extension to their time to pay and file US federal taxes.

Additionally, if you are filing a joint return, only one of either you or your spouse needs to qualify for both of you to receive the extension on your return.

Further, by filing a Form 4868 before this new due date (June 15), certain taxpayers may also receive another six-month extension. However, this extension works differently depending on eligibility for the 2-month extension:

-              If you are eligible for the 2-month extension, you have until the 15th of June to request the 6-month extension, but the six months will still start from April 15 (meaning it is only really a 4-month extension until October 15).

-              If you are not eligible for the 2-month extension, you have until the regular due date (15 April) to request the 6-month extension, and your filing date is extended to October 15.

Importantly, the six-month extension is not an extension of the payment due date. If a six-month extension is required, an estimated payment must be made before the April or June due date.

For US expats living in Australia, it is important to get specific advice for your situation on filing and payment due dates, particularly in situations involving non-US trusts, corporations, self-managed super funds or partnerships.

If you would like to discuss your filing requirements, due dates, and other obligations, our specialist team is ready to assist on +617 3184 9191 or ustax@dualistax.com.

*Note: “Living” has detailed requirements. See Publication 54.