The critical IRS & FinCEN filing deadlines for U.S. citizens and permanent residents living abroad for the 2025 tax year (i.e., filed in 2026).
Key Tax Deadlines for 2026
- April 15, 2026: This is the official deadline for U.S. tax returns and the mandatory date for paying any taxes owed.
- June 15, 2026: U.S. expats typically receive an automatic two-month extension to file their federal income tax returns, though interest on unpaid taxes still begins accruing after April 15. This automatic 2-month extension may not apply to state-level tax filings, if applicable.
- October 15, 2026: By timely filing Form 4868, individuals can extend the deadline for submitting their federal income tax return to this date. Most states align with this extended filing due date but a separate state-specific extension request may need to be filed.
Additional Reporting Requirements
- FBAR (FinCEN Form 114): If the sum total of the highest values in all foreign financial accounts equaled or exceeded the equivalent of US$10,000 at any point in 2025, this critical disclosure is due by April 15, with an automatic extension to October 15.
- Estimated Tax Payments: U.S. expats with self-employment or investment income may need to make quarterly payments in April, June, September, and January to avoid penalties.
