Do You Qualify For An Extension? Special U.S. Filing Deadline Rules For Expats

extension deadline expat

Special deadlines affect  penalty and interest calculations as well as the extension deadline for those who qualify, such as taxpayers living outside the U.S., members of the military serving in combat zones, and those living in declared disaster areas.

Special U.S. Filing Deadline Rules

Taxpayers living and working outside the U.S. and Puerto Rico, or on military duty, the deadline to file is June 17.

They also have until June 17 to file Form 4868 for an extension until October 15. An extension of time to file is not an extension of time to pay any tax due.

Taxpayers in a combat zone may be able to further extend the filing deadline and can find details in Publication 3, Armed Forces’ Tax Guide.

When the president declares a major disaster, the IRS can postpone certain deadlines for taxpayers who reside or have a business in the impacted area. If an affected taxpayer receives a late filing or late payment penalty notice from the IRS, and they filed or paid by the deadline stated in the IRS news release of postponement of the deadlines for filing and/or paying, they should call the telephone number on the notice to see if IRS can abate the penalty due to the disaster.

Higher Penalty For Some Tax Returns Filed After June 14

Taxpayers who owe tax and have not filed their 2018 return should act before Friday, June 14, before a larger penalty kicks in.

The failure-to-file penalty is assessed if there is unpaid tax and the taxpayer fails to file a tax return or request an extension by the April due date. This penalty is usually 5 percent of tax for the year that’s not paid by the original return due date. The penalty is charged for each month or part of a month that a tax return is late. But, if the return is more than 60 days late, there is a minimum penalty, either $210 or 100 percent of the unpaid tax, whichever is less.

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Any tax advice herein is based on the facts provided to us and on our interpretation of tax legislation as it reads at the time the advice is provided. Tax law is subject to continual change, at times on a retroactive basis and may result in incremental taxes, interest or penalties. We are not responsible for updating our advice for changes in law or interpretation after the date the advice is provided. Every tax situation is different. We are not responsible for the tax implications to any individual or entity that may act on this advice.