As the tax season approaches, staying informed about important tax deadlines is essential, particularly for U.S. expats, green card holders, and non-resident aliens. The Internal Revenue Service sets clear deadlines for filing federal income tax returns, reporting foreign financial accounts, and making tax payments to avoid penalties. This article outlines the important tax deadlines for the 2025 tax year, covering expat taxes, estimated tax payments, and obligations for taxpayers abroad.
March 15, 2025: Form 3520-A Filing Deadline
Taxpayers who own or are associated with foreign corporations or foreign trusts must meet this critical tax deadline.
- Form 3520-A is required for U.S. citizens with foreign grantor trusts to report the financial activities of their trust.
- Filing this form by March 15 prevents substantial penalties. Failure to file Form 3520-A by this due date can result in a $10,000 penalty.
April 15, 2025: Federal Tax Deadline & Tax Payments
April 15 is traditionally known as tax day and is the standard due date for U.S. taxpayers to submit their annual income tax return and make necessary tax payments.
- If you owe taxes, you must typically pay taxes owed by midnight on the due date of April 15 to avoid late payment penalties and interest.
- If April 15 falls on a Saturday, Sunday, or a legal holiday, the tax deadline shifts to the next business day.
- The IRS typically charges interest and penalties daily for unpaid taxes beyond the due date.
Quarterly Estimated Tax Payments
If your income, such as self-employment earnings or foreign income, is not subject to sufficient income tax withholding, you must make quarterly estimated tax payments to cover your tax liability. These payments have specific due dates:
- April 15: First quarter (tax year January 1 – March 31)
- June 16: Second quarter (April 1 – May 31)
- September 15: Third payment (June 1 – August 31)
- January 15 of the following year: Fourth payment (September 1 – December 31)
If you anticipate your annual federal tax bill to exceed $1,000, timely quarterly estimated payments are critical to avoid penalties and interest.
FBAR Filing Deadline with Automatic Extension
The FBAR (Foreign Bank and Financial Accounts) filing is also due April 15. However, expats automatically receive an extension to October 15. In contrast, Form 8938, which reports certain financial accounts, is due on the same date as your tax return—April 15 for U.S. residents and June 16 for qualifying expats.
C Corporations Filing Deadline
For calendar year filers who own a C corporation, the tax return due date for Form 1120 is typically April 15, unless the date falls on a weekend or legal holiday, shifting the deadline to the next business day.
June 16, 2025: Expat Tax Return Deadline
U.S. citizens and green card holders living in a foreign country are granted an automatic two-month extension, moving their standard filing deadline to June 16, 2025.
- Although the due date for filing your federal income tax return is extended, any tax payment due must still be made by April 15 to prevent interest charges on outstanding balances.
- This automatic extension applies specifically to expats, including independent contractors and self-employed taxpayers residing overseas.
October 15, 2025: Extended Deadline for Federal Tax Returns
Taxpayers needing additional time beyond the standard tax filing deadline must file Form 4868 for a tax extension by the original due date. Your request must be postmarked no later than April 15, 2025. The resulting extended due date is October 15, 2025.
- This extended period provides time to finalize complex matters, including claiming the foreign earned income exclusion or resolving double taxation issues.
- Utilize reliable tax software or consult with tax experts to ensure all forms and financial details are accurately reported.
December 15, 2025: Further Extensions for Expats
If you cannot meet the October 15 extended deadline, expats may request a special additional extension until December 15.
- This extension requires submitting a written explanation to the IRS outlining a reasonable cause for the delay.
- Typically, this further extension benefits those with extensive documentation needs or complicated foreign financial accounts.
Non-Resident Aliens and LLC Filing Requirements
April 15, 2025: Non-Resident Alien Tax Filing Deadline 1040 NR
Non-resident aliens earning U.S. income must file Form 1040NR by the standard April 15 due date.
- Applies to independent contractors and those earning income subject to U.S. taxation rules.
- Compliance with these regulations helps avoid penalties and interest charges for non-compliance.
Related: 1040 vs 1040NR: Selecting the Right Tax Form
Form 5472 with Pro Forma 1120 Deadline
Foreign nationals owning U.S.-based LLCs must file Form 5472 along with Pro Forma Form 1120 by April 15, 2025.
- This requirement addresses transactions between a foreign-owned LLC and related foreign entities or owners.
- Timely filing avoids significant IRS penalties.
Special Situations: Natural Disasters and Tax Relief
The IRS provides extensions for taxpayers affected by natural disasters or federally declared disasters, potentially shifting standard tax filing deadlines.
- If you reside in a federally declared disaster area, the IRS may grant extensions or waive certain penalties.
- Taxpayers impacted by natural disasters can consult the official IRS website or tax experts to verify adjusted deadlines or eligibility for tax relief.
Contact us for Free Tax Advise
Missing the tax filing deadline can result in penalties, interest on unpaid taxes, and delays in receiving your refund. If your tax day falls on a Saturday, Sunday or legal holiday, the due date for filing moves to the next business day—but missing it entirely can create long-term issues, especially if you owe taxes.
Whether you’re managing taxable income, reporting foreign financial accounts, or unsure if you need a tax extension, it’s important to stay on top of the important dates that apply to your tax year.
At 1040 Abroad, we help expats file taxes confidently and on time. We offer free tax advice, assist with estimated payments, and guide you through everything from your income tax return to managing tax liability across different financial accounts.
Learn more in our guide: What Happens If I Miss the Tax Deadline – Expat Edition
