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June 16, 2025: Essential Tax Filing and Estimated Payment Deadlines for Americans Living Abroad

For U.S. expatriates, dual citizens, and green card holders residing or working outside the United States, tax compliance is complex and critical. Mark your calendar—June 16, 2025—as this date serves as a pivotal deadline for both your 2024 federal income tax return and the second estimated tax payment for tax year 2025. Below, we detail what you need to know and how to stay IRS-compliant as an overseas taxpayer or globally mobile filer.

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Automatic Two-Month Extension for Expatriate Taxpayers

While the standard U.S. tax filing deadline for 2024 income was April 15, 2025, the IRS automatically grants a two-month extension for U.S. citizens, resident aliens (including green card holders), and those with dual citizenship living and/or working abroad. Thus, qualifying individuals have until June 16, 2025 to file their federal income tax return without penalty. This extension applies if your main place of business (tax home) and your residence, or your place of military service, were both outside the U.S. and Puerto Rico as of April 15, 2025.

Important: To claim this extension, attach a statement to your return indicating your qualifying circumstance. Merely traveling or having a short-term assignment abroad does not qualify you for the extension.

Requesting Additional Time to File

If you cannot meet the June deadline, you may file Form 4868 for an extension to October 15, 2025. Extension requests must be filed electronically by June 16 (or via paper, checking the “out of the country” box 8). Note: An extension is for filing—not for payment. Any unpaid tax liability after June 16 could result in penalties and interest. Estimate and pay what you owe with your extension to minimize charges.

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Foreign Account Reporting Requirements: FBAR & FATCA

FBAR (FinCEN Form 114)

U.S. citizens and resident aliens (regardless of residency) must file the FBAR (FinCEN Form 114) if, at any time during 2024, you had financial interest in—or signature authority over—one or more foreign financial accounts with an aggregate value exceeding $10,000. This requirement is separate from IRS filings and is submitted electronically through the Bank Secrecy Act (BSA) E-Filing System. The penalties for failing to file are significant and non-negotiable.

The original FBAR deadline was April 15, 2025, but FinCEN provides an automatic extension to October 15, 2025, with no separate request required.

FATCA (IRS Form 8938)

Additional reporting may be required under the Foreign Account Tax Compliance Act (FATCA) using Form 8938. U.S. citizens, resident aliens, and certain nonresidents must attach Form 8938 to their individual returns if their specified foreign financial assets exceed IRS thresholds. If you are not required to file an income tax return, Form 8938 is not required.

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Estimated Taxes: Second Quarterly Payment Due June 16, 2025

Self-employed expats and those with income not subject to withholding (e.g., investment income, rental proceeds, partnership/S-corporation distributions, or certain alimony) must make quarterly tax payments. The second installment for tax year 2025 is due June 16, 2025. Missing or underpaying estimated taxes can lead to immediate interest and underpayment penalties.

Quarter

Period Covered

Months

Due Date*

First

January–March

3

April 15

Second

April–May

2

June 16

Third

June–August

3

September 15

Fourth

September–December

4

January 15

*If a due date falls on a weekend or holiday, payment is due the next business day.

Safe Harbor and Penalties for Underpayment

Quarterly estimated payments must generally total the lesser of 90% of your current year tax liability or 100% of your previous year’s liability (110% for those with AGI above $150,000). If your tax due after credits and withholding is under $1,000, you qualify for the de minimis exception and avoid penalties. Underpayments are assessed per quarter; excess payments roll forward, but shortfalls generate penalties for the specific quarter.

For those with complex income (seasonal, investment, or windfalls), the IRS provides annualization options and safe-harbor guidelines to minimize penalty risk. Increasing withholding can sometimes substitute for quarterly payments, but it may lack precision—consult an expert regarding optimizing your approach.

Stay Compliant, Minimize Stress

Staying on top of filing deadlines, estimated taxes, and cross-border reporting (FBAR & FATCA) protects you from penalties and streamlines your global financial management. If you need guidance in filing your U.S. tax return, estimating quarterly payments, FBAR preparation, or adjusting withholding, our experienced office can help you navigate IRS requirements for expatriates. Contact us today to ensure your compliance and peace of mind.

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