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Your calendar notification pings: "April 15 - Tax Day." You're in Tokyo. It's already April 16 local time. Panic sets in—did you miss the expat tax deadline? You frantically search "expat tax deadline" and discover conflicting information. One article says April 15. Another mentions June 15. A third discusses October extensions. You're earning $165,000 working for a Japanese company, have a foreign bank account with $180,000, and haven't filed anything. You don't even know which deadlines apply to which forms.
Understanding US expat taxes deadlines determines when you must file your tax return, FBAR, and other forms to avoid penalties, which extensions are automatic and which require filing forms by specific dates. Missing deadlines costs thousands in penalties even when you owe zero tax, and can result in passport revocation or criminal charges for willful violations. In this article you'll learn exactly when U.S. expats must file 2025 tax returns and which automatic extensions apply, and how to request additional extensions.
What are the U.S. tax filing deadlines for 2025?
The standard U.S. expat tax filing deadline applies to everyone initially, including expats, but automatic extensions make expat tax deadlines different in practice.
April 15, 2026: Standard deadline for everyone
Form 1040 (U.S. Individual Income Tax Return) for tax year 2025 is due April 15, 2026. This applies to all U.S. citizens and residents regardless of where they live.
However, U.S. expats receive an automatic 2-month extension simply by living abroad on the regular due date—no form filing required for taxes for expats.
Who qualifies for automatic June 15, 2026 extension
You automatically receive a 2-month extension to June 15, 2026 if you are a U.S. citizen or resident AND your tax home is outside the United States on April 15, 2026, OR you are in military or naval service on duty outside the United States on April 15, 2026.
"Tax home" generally means where you regularly work—if you're living and working abroad on April 15, 2026, you qualify for the automatic June 15 extension for expat taxes.
Critical point: This extension is automatic—you don't file any form to get it. Simply write "Taxpayer Abroad on Due Date" on your return when you file by June 15.
Payment vs filing deadlines
The automatic June 15 extension applies only to filing your return—NOT to paying taxes for expats owed. Any tax liability is still due April 15, 2026. If you owe tax and don't pay by April 15, you'll owe interest from April 15 until you pay (even if you file by June 15).
To avoid interest, estimate your 2025 tax liability and pay by April 15, 2026 via IRS Direct Pay, EFTPS, or estimated tax payment voucher.
How to get extension to October 15, 2026
If you need more time beyond June 15, 2026 for expat tax filing, you must file Form 4868 (Application for Automatic Extension of Time to File) by June 15, 2026.
Form 4868 filing requirements
File Form 4868 electronically or by mail to request extension to October 15, 2026. The extension is automatic—the IRS doesn't approve or deny it. Simply filing Form 4868 by June 15 gives you until October 15 for US expat taxes.
You can file Form 4868 even if you don't owe any tax. Many expats file for extension because they're waiting for foreign employer tax documents or haven't finalized Foreign Earned Income Exclusion calculations.
Form 4868 deadline for expats
Expats living abroad: Must file Form 4868 by June 15, 2026 to extend to October 15, 2026
U.S. residents: Must file Form 4868 by April 15, 2026 to extend to October 15, 2026
Common mistake: Thinking the automatic June 15 expat tax deadline continues to October without filing anything. Wrong—you must file Form 4868 by June 15 to get the October extension.
What happens if you miss June 15 without filing Form 4868
If you file your 2025 return on August 1, 2026 without having filed Form 4868 by June 15, 2026, you're filing late. Late filing penalties apply, and more critically, you may permanently forfeit your Foreign Earned Income Exclusion if you can't demonstrate reasonable cause.
FBAR filing deadline: April 15 with automatic extension to October 15
FBAR (Report of Foreign Bank and Financial Accounts) is FinCEN Form 114, filed separately from your expat taxesreturn through the Financial Crimes Enforcement Network system—not with the IRS.
Who must file FBAR
You must file FBAR if you had a financial interest in or signature authority over at least one foreign financial account, AND the aggregate maximum value of all foreign accounts exceeded $10,000 at any time during the calendar year.
This includes foreign bank accounts, foreign brokerage accounts, foreign mutual funds, foreign pension accounts (if you have access), and foreign life insurance policies with cash value.
FBAR deadline: April 15 with automatic October 15 extension
For calendar year 2025 foreign accounts, FBAR is due April 15, 2026.
Automatic extension: FBAR receives an automatic extension to October 15, 2026—no form required. You don't need to file anything to get this extension.
Unlike tax return extensions where expats get June 15 then must file Form 4868 for October 15, FBAR automatically extends to October 15 for everyone filing US expat taxes.
FBAR filing system
FBAR must be filed electronically through FinCEN's BSA E-Filing System. You cannot paper-file FBAR. You cannot file FBAR with your Form 1040—it's a completely separate filing system.
Many expats make the mistake of assuming their expat tax advisor will file FBAR with their tax return. You must specifically ensure FBAR is filed separately through FinCEN.
FBAR penalties for late filing
Late FBAR filing triggers severe penalties even if you owe zero tax:
- Non-willful violation: Up to $16,536 per unfiled form (per year)
- Willful violation: Greater of $165,353 or 50% of the account balance at the time of the violation
- Negligence (Business): Simple negligence carries a $1,430 penalty, while a pattern of negligence can reach $111,308
The IRS considers violations "willful" if you knew about the filing requirement and ignored it, or should have known but made no effort to determine your obligations.
FATCA Form 8938 deadline: Same as tax return
Form 8938 (Statement of Specified Foreign Financial Assets) is filed with your Form 1040 and follows the same expat tax deadline.
Who must file Form 8938
Form 8938 requires reporting specified foreign financial assets if they exceed certain thresholds. For U.S. expats, thresholds are:
Married filing jointly living abroad: Total value exceeding $400,000 on last day of year OR exceeding $600,000 at any time during year
Single filers living abroad: Total value exceeding $200,000 on last day of year OR exceeding $300,000 at any time during year
These thresholds are much higher than FBAR's $10,000 threshold, so many expats file FBAR but not Form 8938.
Form 8938 vs FBAR: Key differences
Form 8938 includes foreign financial accounts plus foreign stocks, bonds, foreign partnership interests, and foreign trusts. FBAR covers only foreign financial accounts.
Form 8938 uses higher reporting thresholds ($200,000+ for expats). FBAR uses a $10,000 threshold.
Form 8938 files with Form 1040 through IRS. FBAR files separately through FinCEN.
Form 8938 penalties: $10,000 for failure to file, plus additional $10,000 per month up to $50,000 for continued failure after IRS notice.
Form 8938 deadline
Form 8938 is filed as an attachment to Form 1040, so it follows the same taxes for expats deadlines:
- June 15, 2026 (automatic expat extension)
- October 15, 2026 (if you filed Form 4868 by June 15)
Estimated tax payment deadlines for expats
If you have self-employment income, foreign rental income, investment income, or other income not subject to withholding, you may need to make quarterly estimated expat taxes payments.
Quarterly estimated tax due dates for 2025 income
For income earned in 2025 (filed on 2026 return), estimated tax payments are due:
- 1st quarter (January 1 - March 31, 2025): April 15, 2025
- 2nd quarter (April 1 - May 31, 2025): June 16, 2025
- 3rd quarter (June 1 - August 31, 2025): September 15, 2025
- 4th quarter (September 1 - December 31, 2025): January 15, 2026
Estimated tax extensions for expats
Expats living abroad on the payment due date can postpone estimated payments to June 15 of that year (for Q1 and Q2 payments) or to the expat tax deadline (June 15 or October 15 with extension) for Q3 and Q4 payments.
However, interest may apply from the original due date if you don't pay on time, even with extensions.
Safe harbor rules
You avoid estimated tax penalties if you pay either 90% of current year tax liability through withholding and estimated payments, or 100% of prior year tax liability (110% if AGI exceeds $150,000).
Many expats using Foreign Earned Income Exclusion owe little or no taxes for expats, making estimated payments unnecessary.
State tax filing deadlines
Some states require expatriates to continue filing state tax returns even while living abroad.
Which states require expat filing
States with no income tax: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming—no state filing required
States you may need to file even while abroad: California (if you maintain ties), Virginia (if you haven't established domicile elsewhere), South Carolina (complex domicile rules), New York (if you maintain a residence)
State filing deadlines
Most states use April 15 deadline (same as federal). Some states grant automatic extensions if you file federal extension Form 4868, while others require separate state extension forms.
Check your state's specific requirements if you were a resident before moving abroad or maintain property, driver's license, or other connections to the state.
Key Expat Tax Deadlines for 2025
|
Form/Requirement |
Standard Deadline |
Automatic Expat Extension |
Further Extension Available |
How to Get Extension |
|
Form 1040 (Tax Return) |
April 15, 2026 |
June 15, 2026 (automatic) |
October 15, 2026 |
File Form 4868 by June 15 |
|
Tax Payment |
April 15, 2026 |
No automatic extension (interest applies) |
N/A |
Pay by April 15 to avoid interest |
|
FBAR (FinCEN 114) |
April 15, 2026 |
October 15, 2026 (automatic) |
None beyond October 15 |
Automatic—no form needed |
|
Form 8938 (FATCA) |
April 15, 2026 |
June 15, 2026 (automatic) |
October 15, 2026 |
File Form 4868 by June 15 |
|
Form 2555 (FEIE) |
Same as Form 1040 |
June 15, 2026 (automatic) |
October 15, 2026 |
File Form 4868 by June 15 |
|
Estimated Tax Q1-Q4 |
April 15, June 16, Sept 15, Jan 15 |
Extensions vary by quarter |
Case-by-case |
Generally follows Form 1040 extensions |
|
FATCA Form 8621 (PFICs) |
Same as Form 1040 |
June 15, 2026 (automatic) |
October 15, 2026 |
File Form 4868 by June 15 |
Streamlined Filing Compliance Procedures for late filers
If you've missed multiple years of US expat taxes filings and FBAR, the IRS Streamlined Filing Compliance Procedures allow you to catch up with reduced penalties.
It is available to U.S. expats who were non-willful in failing to file, meet the non-residency requirement (physically outside U.S. 330+ days in at least one of the last three years), and haven't been contacted by the IRS about the delinquent returns.
Requirements: File last 3 years of tax returns, file last 6 years of FBARs, certify non-willful conduct
Penalty: No penalty (0%) if you qualify for Streamlined Foreign Offshore Procedures
This is far better than traditional voluntary disclosure programs or waiting for IRS to contact you.
How to request late-filing penalty relief
If you filed late and received penalty assessments, you can request relief through several methods.
First-time penalty abatement
If you have a clean filing history (filed and paid on time for the past three years), you can request first-time abatement of late filing or late payment penalties.
Call IRS or write a letter requesting first-time penalty abatement, cite your clean compliance history, and explain the late filing was an isolated incident.
Reasonable cause relief
If you don't qualify for first-time abatement, request relief based on reasonable cause. You must show you exercised ordinary business care and prudence but still couldn't file on time due to circumstances beyond your control.
Submit Form 843 (Claim for Refund) with detailed explanation and supporting documentation.
Special considerations for 2025-2026 filing season
December 31, 2025 tax year end
Remember you're filing 2025 tax year returns in 2026. FBAR reports 2025 calendar year accounts (regardless of your tax year if you use a fiscal year for a business).
Extension deadlines falling on weekends
If any expat tax deadline falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day. Check whether June 15, 2026 or October 15, 2026 fall on weekends.
IRS processing delays
IRS processing times for international returns can exceed 6 months. File early if you're expecting a refund or need confirmation of filing for visa or other purposes.
How NSKT Global can help with expat tax deadlines and compliance
NSKT Global specializes in expat tax services, ensuring you meet all filing deadlines while maximizing tax-saving exclusions and credits.
We offer comprehensive US expat tax services deadline management including Form 4868 extension filing ensuring you request October extensions by June 15 deadline, automatic deadline tracking monitoring all filing deadlines specific to your situation, estimated tax payment calculations determining whether you need quarterly payments and calculating amounts, FBAR electronic filing filing FinCEN Form 114 separately through the BSA E-Filing System, and Form 8938 FATCA reporting determining if you meet thresholds and preparing required disclosures.
Our expat tax services include year-round support with Form 2555 preparation maximizing Foreign Earned Income Exclusion with proper timing to avoid deadline-related forfeitures, foreign tax credit optimization when Form 1116 provides better results than FEIE, streamlined compliance procedures catching up multiple late years with minimal or zero penalties, penalty abatement requests seeking relief from late filing and FBAR penalties when you miss deadlines, and multi-country coordination handling complex situations with income from multiple foreign countries.
Whether you're a first-time expat confused by multiple deadlines, a long-time expat who's missed filings and needs to catch up, or a returning expat navigating the transition back to U.S. residence, our comprehensive US expat tax services ensure you never miss critical deadlines that forfeit exclusions or trigger penalties, file all required forms through appropriate channels (IRS and FinCEN), claim maximum allowable exclusions and credits, and maintain full compliance with U.S. tax obligations while living abroad.
