US Tax Return Deadlines

  1. What is the filing date for the US Income Tax Return?

The filing deadline for US income tax returns is April 15 of the year following the calendar year being reported.  For example, the filing deadline for income earned in 2013 would be April 15, 2014.  However, US citizens living abroad receive an automatic two month extension to both file his or her income tax return and pay his or her income tax liability.  Thus, a US citizen living abroad has until June 15 of the year following the calendar year being reported to file his or her US income tax return and pay his or her income tax liability.

  1. Can you receive an extension of time to file your US income tax return?

Yes.  A US citizen can receive an automatic extension to file his or her US income tax return until October 15 of the year following the calendar year being reported.  This extension is the same whether you are a US citizen living in the US or living abroad.  However, there is no extension of time to timely pay your US income tax liability, so penalties and interest will be added to payments of US income tax liability received after the filing deadline.  US citizens living abroad have until June 15 of the year following the calendar year being reported to timely pay his or her US income tax liability.

  1. What is the filing date for the Report of Foreign Bank and Financial Accounts (FBARs)?

The deadline to file the FBAR is June 30 of year following the calendar year being reported.   There are no extensions to file the FBAR.  Therefore, if a FBAR is filed after June 30 of the year following the calendar year being reported, the filing is subject to penalties.

  1. What is the filing date for Form 8938 (Foreign Account Tax Compliance Act Filing (FATCA))?

Form 8938 is filed with a US citizen’s income tax return each year.  Therefore, the deadline to file Form 8938 is the same deadline as the income tax filing deadline.  For US citizens living abroad, the deadline to file Form 8938 is June 15 of the year following the calendar year being reported or October 15 if there was an extension of time to file the US income tax return.