Helping American Expatriates Living Abroad
June 15 – Tax filing deadline (for tax year 2013, the deadline is June 16, 2014). If you cannot file by then, an extension can be filed to extend the filing deadline to October 15. Penalties can be assessed after this date on any tax due.
If you are a U.S. citizen or resident alien living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns and pay estimated tax in the same way as those residing in the United States. Your income, filing status, and age generally determine whether you must file a return. Generally, you must file a return if your gross income from worldwide sources is at least the amount shown for your filing status in the Filing Requirements table in Chapter 1 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
If you are a U.S. citizen or green card holder, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.
If you are a U.S. citizen or green card holder residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return and pay any amount due without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15. If you are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, before the automatic 2-month extension date. However, any tax due payments made after June 15 will be subject to both interest charges and failure to pay penalties.
If you are a U.S. citizen or (Green Card Holder) and you live in a foreign country, mail your U.S. tax return to:
Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA
Estimated tax payments should be mailed with form 1040-ES to:
Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 USA