Expat Tax Extension: 2-Month and 6-Month Deadlines for Americans Abroad
In this guide
- Who gets the automatic 2-month extension?
- How do you claim the 2-month extension?
- What does “pay” mean here?
- How does the 6-month extension work?
- How do the two extensions combine?
- What about paying?
- Are there extensions for other filings?
- Common mistakes
- Frequently asked questions
- Key takeaways
- Related guides
- Sources
Quick answer: The expat tax extension gives US citizens and resident aliens living abroad an automatic 2-month extension, to June 15 for calendar-year filers, if their main place of business or post of duty is outside the US and Puerto Rico. A further extension to October 15 is available with Form 4868. Neither extends the time to pay, so interest still runs from April.
If you live outside the US, the April deadline is not the only one that matters. The IRS gives people abroad extra time to file, and the rules for the extra time are different from the usual extension. This guide covers both, using the IRS pages on extensions for US citizens and resident aliens abroad. For the wider filing picture, start with our expat tax guide.
Who gets the automatic 2-month extension?
You get an automatic 2-month extension to file your return and pay federal income tax if you are a US citizen or resident alien and, on the regular due date of your return, one of these is true:
- You are living outside the US and Puerto Rico and your main place of business or post of duty is outside the US and Puerto Rico.
- You are in military or naval service on duty outside the US and Puerto Rico.
For calendar-year filers the regular due date is April 15 and the extended date is June 15. If a due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day.
How do you claim the 2-month extension?
Attach a statement to your return explaining which of the two situations qualified you. If you file jointly, either spouse can qualify. If you file separately, the extension applies only to the spouse who qualifies.
What does “pay” mean here?
Even with the extension, you owe interest on any tax not paid by the regular due date. The IRS stresses that interest runs from the regular due date until the date you pay.
How does the 6-month extension work?
If you cannot file by the regular due date, you can generally get an automatic 6-month extension of time to file, but not of time to pay. File a paper Form 4868 or use IRS e-file. The form must show your properly estimated tax liability. You will not hear from the IRS unless your request is denied.
You cannot use the automatic 6-month extension if you want the IRS to figure your tax, or if you are under a court order to file by the regular due date.
How do the two extensions combine?
| Step | Calendar-year filer |
|---|---|
| Regular due date | April 15 |
| Automatic 2-month extension (living abroad) | June 15 |
| Additional 4 months, for a total of 6 (request by June 15) | October 15 |
The 2-month and 6-month periods start at the same time. You must request the additional 4 months by the new due date from the 2-month extension, which is June 15 for calendar-year taxpayers.
What about paying?
A 6-month extension is not an extension of time to pay. You must make an accurate estimate of your tax and send any payment with Form 4868 or pay electronically. If you cannot pay in full, you can still get the extension, but interest and possibly a late payment penalty are charged from the original due date unless you have reasonable cause.
Are there extensions for other filings?
The IRS page lists a separate extension to claim the foreign earned income exclusion, which we have not covered here; see the foreign earned income exclusion. Other forms have their own dates. For example, Form 3520 can run to October 15 at the latest, as set out in our Form 3520 guide.
Common mistakes
- Forgetting the statement that must be attached for the 2-month extension.
- Assuming no payment is due until June 15 or October 15.
- Missing the June 15 date for requesting the extra 4 months.
- Not estimating the tax accurately on Form 4868.
Frequently asked questions
Do I need to file anything to get the June 15 extension?
You attach a statement to your return explaining which of the two situations applies. The IRS does not describe a separate application.
Is June 15 the last day to pay?
No. Interest runs from the regular due date on any tax paid later.
Does the extension also cover the FBAR?
The IRS extension pages do not say so. See our FBAR guide for that report.
Key takeaways
- People living abroad get an automatic 2-month extension to June 15 by attaching a statement.
- Form 4868 can extend filing to October 15 if requested by June 15.
- No extension moves the payment date; interest runs from April.
Related guides
- Expat tax for US citizens abroad
- Foreign earned income exclusion
- Foreign tax credit
- Form 3520 foreign gifts
- Your first 90 days in a new country
This page is general information, not legal or tax advice. Last updated: October 2026.
Sources
Internal Revenue Service: U.S. citizens and resident aliens abroad, extensions of time to file; automatic 2-month extension; automatic 6-month extension.