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Extensions: Taxes for Americans Abroad (2025 IRS Guide)

This guide covers “Extensions” within taxes for americans abroad. The following material presents the IRS treatment of this topic, including the qualifications, exceptions, and examples in the source section. Read the rules alongside the facts of your own situation before deciding what to report, deduct, or document.

Adapted from Publication 54 (12/2025), Tax Guide for U.S. Citizens and Resident Aliens Abroad, published by the Internal Revenue Service. This guide retains the source edition’s years, amounts, deadlines, and examples. It is guidance for that edition, not a statement that the same figures apply to every tax year.

Context for these rules

If you file on a calendar-year basis, the regular due date for filing your income tax return (Form 1040 or Form 1040-SR) is April 15 of the following year. If you file on a fiscal-year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year.

In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return.

When the due date for doing any act for tax purposes—filing a return, paying taxes, etc.—falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.

For more information on when to file your income tax return, go to IRS.gov/Individuals/International-Taxpayer/US-And-Resident-Aliens-Abroad.

Extensions

You can get an extension of time to file your income tax return. In some circumstances, you can also get an extension of time to file and pay any tax due.

However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid.

This publication discusses four extensions:

  • an automatic 2-month extension,

  • an automatic 6-month extension,

  • an additional extension for taxpayers out of the country, and

  • an extension of time to meet residency tests.

If you served in a combat zone or qualified hazardous duty area, see Pub. 3, Armed Forces' Tax Guide, available at IRS.gov/Pub3, for a discussion of extensions of deadlines.

Automatic 2-month extension.

You are allowed an automatic 2-month extension to file your income tax return and pay federal income tax if you are a U.S. citizen or resident alien, and on the regular due date of your return:

  • You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or

  • You are in military or naval service on duty outside the United States and Puerto Rico.

Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return.

Extension for married taxpayers who reside outside of the U.S.

If you file a joint return, either you or your spouse can qualify for the automatic extension. If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it.

How to request an automatic 2-month extension.

To use this automatic 2-month extension, you must attach a statement to your income tax return explaining which situation listed earlier qualified you for the extension.

Previous 2-month extension.

If you cannot file your income tax return within the automatic 2-month extension period (June 15 for calendar-year taxpayers), you can generally get an additional 4 months to file your return, for a total of 6 months (to October 15 for calendar-year taxpayers). The 2-month period and the 6-month period start on April 15, the regular due date. You have to request the additional 4 months by the due date allowed by the automatic 2-month extension (June 15 for calendar-year taxpayers).

How to request the additional 4-month extension.

To obtain this 4-month extension, complete and file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, available at IRS.gov/Form4868. Ensure the box for line 8 stating you are out of the country and are a U.S. citizen or resident is checked.

The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. You must make an accurate estimate of your tax based on the information available to you. If you find you cannot pay the full amount due with Form 4868, you can still get the extension. You will owe interest on the unpaid amount from the original due date of the return (April 15 for calendar-year taxpayers).

You may also be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar-year taxpayers).

Automatic 6-month extension.

If you are not able to file your income tax return by the regular due date (April 15 for calendar-year taxpayers), you can generally get an automatic 6-month extension of time to file (but not of time to pay).

Caution:

Exceptions to eligibility for an automatic 6-month extension. You cannot use the automatic 6-month extension of time to file if:

  • You want the IRS to figure your tax, or

  • You are under a court order to file by the regular due date.

How to request the automatic 6-month extension.

To get this automatic extension, you must file Form 4868. The form must show your properly estimated tax liability based on the information available to you.

When to file.

Generally, you must request the 6-month extension by the regular due date of your return.

Additional extension of time for taxpayers out of the country.

In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their income tax return (to December 15 for calendar-year taxpayers).

How to request the additional extension.

To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Send the letter by the extended due date (October 15 for calendar-year taxpayers).

You will not receive any notification from the IRS unless your request is denied.

The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, Application for Extension of Time to File U.S. Income Tax Return, available at IRS.gov/Form2350, discussed next.

Extension of time to meet residency tests.

Generally, you cannot get an extension of more than 6 months. If you are outside the United States and meet certain requirements, you may be able to get a longer extension.

You can get an extension of more than 6 months to file your income tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for the foreign earned income exclusion and the foreign housing exclusion or deduction. The tests, exclusions, and deduction are explained in chapter 4.

You should request an extension if all three of the following apply.

  1. You are a U.S. citizen or resident alien.

  2. You expect to meet either the bona fide residence test, or the physical presence test, but not until after your tax return is due.

  3. Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies.

If you are granted an extension, it will generally be for 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under the bona fide residence test or the physical presence test.

How to request the extension of time to meet residency tests.

To obtain an extension, file Form 2350 by:

  • Giving it to a local IRS representative or other IRS employee,

  • Filing electronically via e-file, or

  • Mailing it.

See the instructions for Form 2350 for the mailing address.

You must file Form 2350 by the due date for filing your return. Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar-year basis, the due date for filing your return is June 15.

What if tests are not met.

If you obtain an extension, and unforeseen events make it impossible for you to meet the bona fide residence test or the physical presence test, file your income tax return as soon as possible to limit interest charged on any tax due after the regular due date of the return.

Caution:

File your extension request early in order to allow for the timely filing of your return if your request is denied. You may be subject to a penalty if you file late and additional tax is due.

Return filed before test is met.

If you file a return before you meet the bona fide residence test or the physical presence test, you must report your worldwide income and pay tax on that income. If you later meet either of the tests, file Form 1040-X, Amended U.S. Individual Income Tax Return, available at IRS.gov/Form1040X , to claim the foreign earned income exclusion, and the foreign housing exclusion or foreign housing deduction.

Using the guidance

Keep the documents that establish the dates, amounts, and circumstances described above. References to other chapters, forms, worksheets, or earlier and later sections refer to the linked IRS publication. Check the full publication and its updates before relying on a rule for a different tax year or a situation not addressed here.

Sources and further reading

The cited U.S. government text is in the public domain. Source accessed October 28, 2026. Fynoptic has organized this material for educational use and is independent of, and not endorsed by, the IRS.

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