US tax extensions
Updated on December 17, 2025
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US tax extensions
A US tax extension gives you extra time to file your federal tax return, but it doesn’t give you extra time to pay what you owe. Many Americans abroad rely on extensions every year simply because foreign tax documents arrive later, or because managing taxes across two countries is a lot.
The key takeaway is simple: file the extension if you’re unsure. It costs nothing, takes only a few minutes, and keeps you safely on the IRS’s good side while you gather the rest of your paperwork.
What is a US tax extension in 2026?
A US tax extension is basically a 6-month grace period to send in your federal tax return. Instead of filing by April 15, 2026, you can extend your deadline to October 15, 2026, by submitting Form 4868. And just to be clear, this doesn’t delay payment. Any tax you owe is still due on April 15.
Fortunately, Americans living abroad get an automatic 2-month extension, which pushes their filing and penalty deadline to June 15. But there’s a catch: even though penalties wait until June, interest still starts on April 15 if you owe anything.
2026 US tax extension deadlines
Because every country follows its own tax calendar, it’s easy to lose track of IRS US Tax deadlines when you’re abroad. Here’s the 2026 schedule laid out simply:
US tax extensions in 2026
|
Scenario |
Deadline |
Notes |
|
Standard filing deadline |
April 15, 2026 |
Payment also due |
|
Automatic expat extension |
June 15, 2026 |
No form needed; applies if living & working abroad |
|
Extended return deadline |
October 15, 2026 |
|
|
FBAR deadline |
October 15, 2026 |
Automatic extension |
The automatic expat extension shields you from late-payment penalties until June 15, but interest still builds from April 15. If you need more time beyond June, filing Form 4868 is still the way to go.
Need to file an extension? Contact us today.
How to file Form 4868 from abroad
You don’t need to be in the US to file an extension, many expats never are. The form is straightforward, but knowing how to handle it from overseas can feel less obvious.
Step 1: Estimate your US tax bill
Even if the numbers aren’t perfect, the IRS wants a “best guess.” Look at your 2025 income, any tax withheld, foreign taxes you paid, and any deductions you usually take.
Step 2: Choose your filing method
You’ve got a few options:
- IRS Direct Pay: Make a small payment and select “extension” as the reason. Your extension is submitted instantly.
- Free File: Works for simple expat situations, but it has limits if you need FEIE, FTC, or foreign asset reporting.
- Tax software or an accountant: Best for people with foreign income, self-employment, or business filings.
- Mailing Form 4868: Still an option, but international mail is unreliable, and most expats avoid it.
- Expat Tax Online clients can use ETO’s express extension service.
Step 3: File before your relevant deadline
Americans abroad automatically get until June 15, but many still submit Form 4868 by April 15 just to avoid interest surprises or timing issues.
Does a tax extension give you more time to pay?
No. Filing an extension only delays the paperwork, not the payment. Even if your return won’t be ready for months, the IRS still expects you to estimate and pay your tax by April 15.
Here’s how the IRS charges penalties if you miss a deadline:
Penalties for filing and paying late
|
Penalty type |
Rate |
When it applies |
|
Failure-to-file |
5% per month up to a max of 25% of unpaid tax |
If your return is late |
|
Failure-to-pay |
0.5% per month up to a max of 25% |
If the tax is unpaid |
|
Interest |
Varies quarterly |
Charged for unpaid tax |
Other IRS extensions Americans abroad might need
Americans abroad often touch several parts of the US tax system without even realizing it. Here are the major extension categories that people living overseas commonly run into.
Corporate & business extensions (Form 7004)
If you own a US LLC, C-corporation, partnership, or even a foreign business that’s tied to US reporting, Form 7004 extends those returns.
Estate & trust extensions (Forms 4768 or 7004)
Less common, but very relevant for Americans inheriting property abroad or managing estates across borders.
Foreign business reporting extensions
These forms attach to your personal return, which means extending your 1040 automatically extends them too:
- Form 5471: foreign corporations
- Form 8865: foreign partnerships
- Form 8858: foreign disregarded entities
FBAR (FinCEN Form 114)
You don’t request an extension. The deadline automatically moves to October 15.
This applies if your foreign bank accounts ever exceeded US$10,000 in total.
FATCA (Form 8938)
Filed with your tax return, so the return extension automatically extends FATCA reporting too.
State tax extensions
Even expats sometimes file state returns, especially if they maintain domicile or own property. Some states accept the federal extension; others require a separate form.
How extensions affect FEIE and the Foreign Tax Credit
For many expats, the FEIE or Foreign Tax Credit is the main reason to extend. These tax benefits depend heavily on timing and accurate foreign tax information, which are two things expats often don’t have by April.
Why extensions help FEIE filers
If you’re qualifying under the Physical Presence Test, you need the travel days to be counted precisely. Many expats hit the 330-day threshold later in the year, so filing early isn’t even possible.
Why extensions help FTC filers
Foreign taxes are often assessed months after the tax year ends. If you file too early, you risk incorrect calculations or having to amend your return.
Avoiding FEIE mistakes
Filing too early can create FEIE timing problems, especially if you haven’t met the 330-day Physical Presence requirement yet. While you can usually make a late FEIE election, it adds extra steps and scrutiny, so many expats extend to avoid the hassle altogether.
What happens if you don’t file on time?
Late filing has a greater impact than late payment. Beyond penalties, there are real consequences for expats:
- You can lose your FEIE election for the year
- Refunds are delayed
- The IRS can file a Substitute Return for you
- It complicates future compliance (especially if you ever plan to renounce)
US tax extensions are a lifesaver for Americans abroad. They give you up to six extra months to file your return, and they help you sync your US obligations with the timeline of whatever country you’re living in. They also protect your FEIE or FTC claims and prevent penalties.
FAQs
-
If I’m expecting a refund, do I still need to file an extension?
Technically, refunds aren’t penalized for late filing up to three years. But most expats file extensions anyway to avoid complications with FEIE or FATCA forms and to keep their IRS record clean.
-
Do US tax extensions apply automatically to Form 8938 (FATCA), Form 2555, and Form 1116?
-
I moved countries mid-year—does this affect my extension?
-
If my spouse is not a US citizen, can we still file an extension jointly?
-
Will filing an extension increase my audit risk as an expat?
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