June 16 Deadline for U.S. Taxpayers Living Abroad
In Tax Tip 2025-32, the IRS reminded U.S. citizens and resident aliens living abroad, including dual citizens, that they must have filed their 2024 federal income tax return and pay any tax due by Monday, June 16, 2025. This automatic two-month extension from the April 15 deadline applied to taxpayers whose principal place of business or military duty is outside the U.S. or Puerto Rico. However, interest still accrues on taxes paid after April 15.
Filers must have attached a statement explaining their overseas residence or military duty to their return. If additional time was needed beyond June 16, taxpayers could have requested an automatic extension to October 15, 2025.
Additional time is granted to military personnel in combat zones, typically at least 180 days. Taxpayers in Israel, Gaza, and the West Bank have until September 30, 2025, to file and pay per Notice 2024-72.
Glen Frost’s Takeaways:
This annual June 16 deadline for Americans abroad is a reminder that expat tax compliance involves navigating a minefield of dates, rules, and costly assumptions.
- The Interest Trap: A common mistake is assuming this is a true extension to pay. While the penalty for late payment is waived until June 16, interest on any unpaid tax began accruing back on April 16.
- Affirmative Action Required: The extension is automatic, but taxpayers must still attach a statement to their return confirming their overseas status. Forgetting can trigger an erroneous late-filing penalty notice from the IRS that will need to be contested.
- October 15th Extension: A further extension to October 15 must be requested by the June 16 deadline. Missing this second, hard deadline is not an option for those who need more time to prepare their return.
- This general expat rule should not be confused with separate, often more generous, relief provisions for military personnel in combat zones or those in specific, presidentially declared disaster areas.
For U.S. taxpayers overseas, successful tax compliance requires careful attention to these procedural details to avoid unexpected interest charges and penalties.
