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IRS | By John Miller | 2025-05-29 11:31:56

U.S. Citizens Abroad Who Work, Live Overseas, To File 2024 Tax Return on June 16

More than 9 million Americans—thousands of them expatriates and dual citizens—are working and residing abroad as of 2025. For these US taxpayers, the IRS made it mandatory: the 2024 federal tax return due date is still June 16, 2025. The automatic foreign residency extension is significant in avoiding noncompliance and bearing penalties. 

They should file an extension request anyway, as discussed below. It can create interest and lose valuable tax benefits if not realized. In this blog, we have explained what you must know about the June 16 tax date, qualifying, and primary actions for Americans abroad.

Why is the Tax Date June 16 for Americans Employed and Living Outside America in 2025?

April 15 is the standard tax return filing deadline in America. United States citizens and resident aliens who are employed but live outside the territorial limits of the United States and Puerto Rico, but do not have a tax home elsewhere within the United States, however, are granted an automatic extension of two months to submit their returns of income. This would then move the deadline of these taxpayers to June 16, 2025, since June 15 this specific year is a Sunday. 

This extension also covers the following individuals:

  • United States citizens, and resident aliens having a principal place of business operations or a special place of duty outside the United States and Puerto Rico,
  • Foreign military personnel

To properly file for this extension, which you are requesting, you will need to attach a statement to your tax return stating that you qualify for this extension.

Who is obligated to file a tax return in the U.S. while overseas or abroad?

All resident aliens and U.S. citizens, irrespective of where they are located, are mandated to report all income earned abroad to the IRS. They include:

  • Wages and salaries
  • Income derived from participation in self-employment activities
  • Earnings that are derived from renting a house or property, and revenues that are derived from other investments.
  • Interest, dividends, and capital gains
  • Income from abroad

If your income is more than the filing threshold, which in the case of single filers, for example, is $14,600 in 2024, then you will need to file a federal income tax return, although you might get taxed in your own country of origin or homeland.

Key and Major Tax Advantages of American Expatriates Abroad

Your timely filing of your U.S. tax return is not only something you are legally required to do—it also entitles you to claim some very useful tax credits you may be eligible for, including the following:

  • Foreign Earned Income Exclusion (FEIE): Excludes foreign earned income up to a limit of $126,500 in 2024.
  • Foreign Tax Credit: Use taxes you have paid already in other countries to cut down the size of your tax liability in the U.S.
  • Foreign Housing Exclusion or Deduction: Foreign housing expenses with certain and specified requirements.

You must file your return so that you can enjoy full access to the benefits due to you.

Disclosure of Foreign Assets and Accounts

For U.S. citizens living abroad, these are the disclosures that citizens must include while filing for tax returns:

1. FBAR (FinCEN Form 114)

In case you possessed over $10,000 in foreign financial accounts during 2024, you are required to file an FBAR on or before April 15, 2025, with an automatic extension to October 15. This would include foreign bank, brokerage, and mutual fund accounts.

2. FATCA (Form 8938)

If your foreign holdings are over specific targeted levels, such as the amount of $200,000 that is expressly applicable to individuals who are residing overseas from their country of origin, then it becomes mandatory on your behalf to complete and submit IRS Form 8938 together with your tax return.

How to File and Pay U.S. Taxes Overseas

Here are some options you can use to file tax returns:

Filing Options

  • IRS e-file: File from overseas electronically. 
  • Mail: Submit paper returns to the IRS.

It is greatly advised for those with complex money issues or dual citizenship.

Modes of Payment

These are the modes of payment allowed by the government to pay for tax returns:

  • IRS Online Account
  • IRS Direct Pay
  • Electronic Federal Tax Payment System (EFTPS)
  • Foreign wire transfers refer to money transactions that enable individuals without a U.S. bank account to remit or receive funds from one nation to another.
  • Debit or credit card, mobile wallet (there may be a third-party fee).

It should be remembered that June 16 is an extension date and can only be used for filing, nothing else. 

Overdue on June 16 due date? Ask for an Extension

If you are unable to file by June 16, you can ask for an extension to October 15, 2025, using IRS Form 4868 (individuals) or Form 7004 (businesses). This postpones the filing deadline, but not the payment deadline—interest will still be charged on April 15 on unpaid taxes.

Deadlines For Combat Zones and Special Military Operations

Under special circumstances, military personnel will have a separate deadline for filing tax returns:

  • Soldiers in combat zones: Automatically receive an additional 180-day filing and payment deadline for taxes. Spouses generally receive the same extension.
  • Taxpayers affected by the war in Israel are to receive an additional grace period, now September 30, 2025.

Key Laws for American Taxpayers Living and Working Overseas

For American citizens living abroad, these are the laws they must comply to file the tax return:

  • Report all foreign income: Foreign wages, investments, and rents are reported.
  • Claim foreign tax credits: In an effort not to double tax.
  • Report all foreign accounts, even joint or business accounts.
  • Use the correct exchange rates: Always exchange all foreign income and assets to U.S. dollars, according to the Internal Revenue Service's year-end exchange rate rules.

Consequences of Failure to Meet the Deadline

These are the legal consequences one may face if they fail to file the tax return before the due date:

  • Interest charges begin to accrue on unpaid tax from April 15, 2025, the date they officially become effective.
  • Penalties will be severe and substantial where the taxpayers are not prompt with filing their FBAR or FATCA returns.
  • Denial of tax benefits or credits: Understand that you lose any exclusions or credits if you fail to file a tax return.

Also Read | Tag-CP IRS 2025: How Budget Cuts Affect Small Business Taxpayers

Conclusion

The tax return due date of June 16, 2025, is important for U.S. citizens who are now residing and working abroad. Paying your taxes earlier than you need to will put you in favor with the laws as they are today, enable you to reap valuable tax savings, and steer clear of any late payment penalty that you would otherwise have to pay. If you discover that you need extra time to prepare your taxes so you may get them done right, you should file an extension; however, note that whatever payment was due was already due as of April 15. 

Frequently Asked Questions (FAQs)

United States citizens and resident aliens who live or work outside the territorial boundaries of the United States and Puerto Rico, including those who are members of the military serving outside the United States, will automatically qualify for the two-month postponement with no further action.

ou can ask for an extension to October 15, 2025, on IRS Form 4868. Keep in mind that this extension only delays the filing deadline of your tax return but does not delay the due date of payment of any sum due. Keep in mind as well that interest will be charged on any unpaid tax from April 15.

Yes. If ever during the year 2024, the aggregate value of all your foreign financial accounts was more than the value of $10,000, then it is a requirement that you report an FBAR, i.e., Foreign Bank and Financial Accounts Report. And it is a requirement that you report Form 8938 as per the requirements of FATCA, i.e., Foreign Account Tax Compliance Act.

You may well be eligible for several valuable tax advantages, including the Foreign Earned Income Exclusion, the Foreign Tax Credit, and the Foreign Housing Exclusion, all of which are accessible if you file your U.S. tax return correctly.

You may pay by IRS Online Account, Direct Pay, EFTPS, foreign wire transfer, or credit/debit card. Third-party charges can be included.

Interest starts to accrue from April 15 on any overdue tax amounts, and late tax reporting can bring about several penalties and even loss of some tax credits. As a way of reducing the chances of these penalties, early reporting of your tax returns is advised.
Aishwarya-Agrawal

John Miller

With extensive experience in accounting and finance, John Miller brings clarity and expertise to complex financial topics. His in-depth knowledge of bookkeeping, year-end accounting, and tax preparation empowers business owners to make informed decisions. John’s writing simplifies the essentials of accounting, making it accessible and valuable for small businesses and entrepreneurs.

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