US Expats Must File By June 17

By by Mike Godfrey,, Washington 13 June, 2019

On June 5, 2019, the United States Internal Revenue Service reminded taxpayers living and working outside of the United States that they must file their 2018 federal income tax return by June 17, 2019.

While the individual tax deadline for federal tax returns is set at April 15, taxpayers living and working outside of the US are granted an automatic two-month filing extension. This June 17 deadline applies to both US citizens and resident aliens abroad, including those with dual citizenship.

An income tax filing requirement generally applies even if a taxpayer qualifies for tax benefits, such as the Foreign Earned Income Exclusion or the Foreign Tax Credit, which substantially reduces or eliminates US tax liability. However, these tax benefits are only available if an eligible taxpayer files a US income tax return.

A taxpayer qualifies for the special June 17 filing deadline if both their tax home and abode are outside the United States and Puerto Rico. Those serving in the military outside the US and Puerto Rico on the regular due date of their tax return also qualify for the extension to June 17.

However, the tax payment deadline remains set at April 15, and interest, currently at the rate of six percent per year, compounded daily, still applies to any tax payment received after the original deadline.

Taxpayers abroad who can't meet the June 17 deadline may apply for an automatic extension to October 15, 2019, although this does not extend the payment deadline.

Any income received or deductible expenses paid in foreign currency must be reported on a US tax return in US dollars. Likewise, any tax payments must be made in US dollars.

Tags: Compliance | Tax | Tax Compliance | International Financial Centres (IFC) | Offshore | Puerto Rico | United States | Individual Income Tax | Tax |


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