The IRS is reminding US taxpayers living abroad to file their 2024 federal income tax returns and pay any owed taxes by 16 June 2025.
The US Internal Revenue Service has issued IR-2025-61 on 22 May 2025, encouraging US taxpayers living and working abroad to file their 2024 federal income tax return and pay any tax due by 16 June 2025.
The deadline applies to US citizens and resident aliens abroad, including those with dual citizenship.
Who is eligible for the extension?
US citizens or resident aliens residing overseas or in the military on duty outside the US are allowed a two-month extension to file from the regular 15 April 2025 deadline. Since June 15 falls on a Sunday in 2025, the deadline is delayed to Monday, 16 June 2025.
A taxpayer qualifies for this automatic extension if:
- They are living outside the United States and Puerto Rico and their main place of business or post of duty is outside the United States and Puerto Rico, or
- They are in military or naval service on duty outside the United States and Puerto Rico.
To use the extension, taxpayers need to attach a statement to the return indicating which of these two situations applies.
Can’t file by the deadline?
Taxpayers can request an automatic extension to 15 October 2025, if they can’t file by the June 16 deadline. However, an extension of time to file is not an extension to pay and interest will apply to any 2024 tax payments received after 15 April 2025.
It’s fast and easy to get an extension to file your tax return because the IRS offers several electronic options for making a request. Taxpayers can also get an extension when paying a tax bill electronically.
Taxpayers who are unable to request an extension electronically can complete and mail Form 4868, Application for Automatic Extension of Time to File US Individual Income Tax Return.
Businesses must request an automatic 6-month extension by filing Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information and Other Returns.
Taxpayers must report and pay in US dollars
Taxpayers abroad must report any income received or deductible expenses paid in foreign currency on a US tax return in US dollars. This also applies to any tax payments.
Reporting requirements for expatriates
Taxpayers who relinquished their US citizenship or ceased to be lawful permanent residents of the US during 2024 must file a dual-status tax return.
