The US Internal Revenue Service issued a notice on Tuesday, 28 May, 2024, which reminded taxpayers living and working outside the United States to file their 2023 federal income tax return by 17 June, 2024.
This deadline applies to US citizens and resident aliens abroad, including those with dual citizenship.
Qualifying for the 17 June extension
US citizens or resident aliens residing overseas or on duty in the military outside the US are allowed an automatic two-month extension to file their tax return and pay any amount due. A taxpayer qualifies for the 17 June extension to file and pay if:
- They are living outside of 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 serving in the military outside the US and Puerto Rico on the regular due date of their tax return.
To use the automatic two-month extension, taxpayers must attach a statement to their tax return explaining which of the two situations listed earlier applies.
Additional extensions
As a reminder, an extension of time to file a return does not grant an extension of time to pay taxes owed. Eligible taxpayers should estimate and pay any owed taxes by the 17 June deadline.
- Taxpayers who can’t meet the 17 June due date can request an automatic six-month extension by filing Form 4868, Application for Automatic Extension of Time to File US Individual Income Tax Return.
- Taxpayers who need an extension of more than six months to meet either the bona fide residence or the physical presence test to qualify for the foreign earned income exclusion or to exclude or deduct the foreign housing costs must file IRS Form 2350, Application for Extension of Time to File US Income Tax Return.
- Businesses that need more time must file Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns.
- 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. More information can be found in the Extension of Deadline – Combat Zone Service Q&As.
- Spouses of individuals who served in a combat zone or contingency operation are generally entitled to the same deadline extensions with some exceptions. Extension details and more military tax information is available in IRS Publication 3, Armed Forces’ Tax Guide.
File to claim benefits
Many taxpayers living outside the US qualify for tax benefits, such as the Foreign earned income exclusion and the Foreign Tax Credit, but they are available only if a US return is filed.
In addition, the IRS encourages families to check out expanded tax benefits such as the Child Tax Credit, Credit for Other Dependents, and Credit for Child and Dependent Care expenses, and claim them if they qualify.
Though taxpayers abroad often qualify, the calculation of these credits differs depending upon whether they lived in the US for more than half of 2023.
Making tax payments
To ensure tax payments are credited promptly, the IRS urges taxpayers to consider the convenience of paying their US tax obligations electronically. The fastest and easiest way to do that is via their IRS Online Account, IRS Direct Pay and the Electronic Federal Tax Payment System (EFTPS).
