On 22 March 2024, the US Internal Revenue Service (IRS) issued a release in which it reminded taxpayers residing and working outside the US that they must file their 2023 federal income tax return by 17 June 2024. This deadline applies to U.S. citizens and resident aliens abroad, including those with dual citizenship. This deadline does not apply to taxpayers who live or have a business in Israel, Gaza, the West Bank, and certain other taxpayers affected by the terrorist attacks in the State of Israel. They are granted relief until Oct. 7, 2024, to both file and pay most taxes due. Taxpayers unable to file their tax returns by the June deadline can request a further extension to file but not pay until 15 October 2024.
Qualifying for the June 17 extension
If a taxpayer is a U.S. citizen or resident alien residing overseas or is in the military on duty outside the U.S., on the regular due date of their return, they are allowed an automatic 2-month extension to file their return without requesting an extension. If they use a calendar year, the regular due date of their return is April 15, and the automatic extended due date would be June 15. Because June 15 falls on a Saturday this year, the due date is delayed until the next business day, June 17.
A taxpayer qualifies for the June 17 extension to file and pay if they are a U.S. citizen or resident alien and on the regular due date of their return:
- 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.
Qualifying taxpayers should attach a statement to the return indicating which of these two situations applies.
Extensions for military personnel
Members of the military stationed abroad or in a combat zone during tax filing season may qualify for an additional extension of at least 180 days to file and pay taxes. Spouses of individuals who served in a combat zone or contingency operation are generally entitled to the same deadline extensions with some exceptions.
