Question: Sarah is a U.S. citizen who moved to London for work in 2024. On May 15, 2025, as she was skimming through a financial blog, it suddenly hit her that she forgot to file her 2024 U.S. tax return. She realized that the regular filing deadline, April 15, had passed and still hadn’t filed her 2024 taxes. Panicking, Sarah wonders if she is in trouble for not filing her 2024 taxes on time. Is she required to file her 2024 taxes by April 15, 2025?
Answer: No, she is not in trouble for failing to file her 2024 tax return by April 15, 2025, because U.S. citizens who live abroad have a different filing deadline. According to IRC §6081 and Treasury Regulation §1.6081-5, U.S. citizens and resident aliens automatically qualify for a two-month extension to file their tax returns and pay federal income tax if, on the regular filing due date of their return, they meet one of the following conditions:
- They live outside the United States and Puerto Rico, and their primary place of business or post of duty is outside the United States and Puerto Rico.
- They serve in the military or naval service and are on duty outside the United States and Puerto Rico.
Since Sarah was living and working in London on April 15, 2025, she satisfies the first condition and qualifies for this automatic filing extension. This extension moves her filing deadline to June 16, 2025. The deadline is extended by one day because June 15 is a Sunday. She must include a statement explaining which of the two situations qualified her for the extension.
It is important to note that this extension applies only to filing, not paying. If she owes tax, interest will begin to accrue on any unpaid balance beginning April 15. Late payment penalties may still apply, unless she can show reasonable cause under IRC §6651.
If Sarah needs additional time beyond the automatic two-month extension, she can file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, by June 16, 2025, and must check the box on Line 8 to request an additional four-month extension. This gives her until Oct. 15 to file her return. Interest and penalties are assessed from the original due date of her return (April 15).
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Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.