Tax Filing Deadline for U.S. Citizens and Residents Living Abroad

Generally, U.S. citizens and resident aliens must pay federal tax on their worldwide income, including income received while living outside the country. Even those who qualify to exclude foreign earned income for tax purposes, or to claim a credit for taxes paid to other countries to offset their U.S. tax liability, generally must still file a federal tax return.

People living abroad typically qualify for an automatic two-month extension to file, meaning that they may file their 2024 federal tax returns anytime through June 16, 2025. However, this extension applies only to filing, NOT to taxes owed. The IRS will generally add interest charges to any tax amounts not paid by the standard April filing deadline.

Individuals who own or control financial accounts based outside the U.S. may need to report not only the income from those accounts, but also the account balances on their tax return. They may also be required to file a special Foreign Bank Accounts Report (FBAR) form. The FBAR cannot be included with the federal tax return, as it must be filed with a different treasury department than the IRS.