Attach a statement
Form 4868 is not filed to get these two months. Instead, a statement explaining which qualifying situation applies is attached to the return.
GUIDE · TAX YEAR 2025
Expat filing dates and extensions.
The federal dates for calendar-year 2025 individual returns filed in 2026, the automatic extension for Americans abroad, Form 4868, Form 2350, and the separate FBAR deadline.
Dates as of 22 October 2026: the April, June and October dates have passed.
2025 RETURNS FILED IN 2026
The 2026 timeline.
For calendar-year 2025 federal individual returns. State returns, estimated tax installments, fiscal-year filers, military, disaster and special FinCEN deadlines have their own rules.
- April 15, 2026WednesdayPassed
Regular filing and payment date
The usual date to file and pay for most calendar-year 2025 returns. It was also the usual date to request an extension on Form 4868 and the ordinary FBAR due date.
- June 15, 2026MondayPassed
Automatic two-month extension abroad
For qualifying US citizens and resident aliens abroad, to file and pay. Interest on unpaid tax still runs from April 15.
- October 15, 2026ThursdayPassed
Extended filing date and automatic FBAR extension
The end of a timely Form 4868 extension (extra time to file, not to pay), and the date FinCEN's automatic FBAR extension ran to.
- December 15, 2026TuesdayOnly if a letter was sent by Oct 15
Discretionary extra two months
Possible only for taxpayers out of the country whose letter explaining the need was sent by October 15. It is not automatic.
AUTOMATIC EXTENSION
Two months for living abroad.
Qualifying US citizens and resident aliens abroad had an automatic extension to June 15, 2026 to file and pay. A foreign address alone is not the test.
You qualified if, on April 15, 2026, you were a US citizen or resident alien and either
- Lived outside the United States and Puerto Rico with your main place of business or post of duty also outside the United States and Puerto Rico, or
- Were in military or naval service on duty outside the United States and Puerto Rico.
Interest still runs
The extension covers filing and payment, but interest on unpaid tax starts from the regular April 15 due date.
Married couples
For a joint return either spouse can qualify. For separate returns, only the qualifying spouse gets the extension.
Not a tax benefit test
This condition differs from the test for the foreign earned income exclusion. An extension does not establish eligibility for any tax benefit.
MORE TIME TO FILE
Form 4868, Form 2350 and more.
These routes have different conditions and are not interchangeable.
Form 4868
A timely Form 4868 generally gives an automatic six months, to October 15, 2026, to file the 2025 return.
The request was generally due by April 15, 2026. With the automatic abroad extension, the additional four months could generally be requested by June 15, 2026. The total still ends October 15.
Form 2350
For eligible filers who expect to qualify for the foreign earned income exclusion or housing benefits (Form 2555) but need more time to meet the bona fide residence or physical presence test. They must expect to meet the test only after the return is due and have a foreign tax home throughout the qualifying period.
It had to be filed by the return due date: April 15, 2026 for most, or June 15, 2026 if tax home and abode were both outside the United States and Puerto Rico on the regular due date. If granted, it generally runs to 30 days after the date you can reasonably expect to qualify, so there is no single Form 2350 deadline for everyone. It is not the general extension form for everyone abroad.
December 15 letter
Publication 54 describes a discretionary additional two-month filing extension to December 15, 2026 for taxpayers out of the country.
It requires a letter explaining the need, sent by the October 15 extended due date. It is not automatic and is unavailable to taxpayers with an approved Form 2350 extension.
FINCEN, NOT THE IRS RETURN
The FBAR has its own dates.
The FBAR is filed separately with FinCEN, not as part of Form 1040. FinCEN's automatic extension needs no separate request.
| Date | What it is | Status on 22 Oct 2026 |
|---|---|---|
| April 15, 2026 | Ordinary FBAR due date | Passed |
| October 15, 2026 | FinCEN's automatic extension if the April date was missed. No separate request is required. | Passed |
| April 15, 2027 | Later FinCEN date for certain people with only signature authority over certain foreign accounts (FinCEN notice FIN-2025-NTC3) | Applies only to those covered by the notice |
WHAT WE OFFER
Where ExpatReturn.us fits in.
Eligible 2025 federal returns
We prepare eligible 2025 federal returns and e-file them with the IRS once you sign, and prepare 2019 to 2024 returns on paper. The 2026 dates on this page refer to tax year 2025 and do not mean preparation for tax year 2026 is enabled.
Extensions, and what is prepared separately
Form 4868 and Form 2350 are prepared at no charge, from an original return you have not filed. For a 2025 return we fill in the form with a mailing page and you mail it; it extends the time to file and not to pay. A request has to be made by the return's due date. For 2025 and earlier years that date has passed, so a request is refused unless an IRS disaster relief notice gives your area a later date for a 2025 return. For a 2026 return, we cannot prepare the paper form until the 2026 form and its mailing address are on file here, so you would use the ones the IRS publishes. We do not e-file these requests today; that opens only once our 2026 filing release is active. FBARs ($59 per person) and the streamlined catch-up package (from $699, mailed by you) are prepared separately, outside the plan price. Gathering foreign account records or preparing a limited Form 8938 does not submit an FBAR.
Can some taxpayers abroad get time beyond October 15?
Publication 54 describes a discretionary additional two-month filing extension to December 15, 2026 for taxpayers out of the country. It required a letter explaining the need, sent by the October 15 extended due date. It is not automatic and is unavailable to taxpayers with an approved Form 2350 extension.
Do disaster or military rules change these dates?
Special relief can change deadlines for qualifying affected taxpayers. Check the relevant IRS notice and its covered locations, people, tax actions and dates. Relief for one place or group does not apply to everyone abroad.
What if I am unsure whether a deadline has passed for me?
Check your qualification, the extension you actually obtained, and any applicable official relief. This guide cannot determine a personal deadline or the right procedure for overdue returns. The IRS publishes guidance on filing past-due returns (linked in the official sources below), and a Streamlined Foreign Offshore Procedures package is prepared separately by ExpatReturn.us, outside the plan price.
Where can I see how to pay the IRS?
The IRS lists its payment options at irs.gov/payments, linked in the official sources below. Remember that a filing extension does not extend the time to pay.
Official sources
- IRS: When to file (opens in a new tab)
- IRS: Automatic two-month extension for US citizens and resident aliens abroad (opens in a new tab)
- IRS: Automatic six-month extension of time to file (opens in a new tab)
- IRS: About Form 4868 (opens in a new tab)
- IRS: 2025 Form 2350 (PDF) (opens in a new tab)
- IRS: Extension to claim the foreign earned income exclusion (opens in a new tab)
- IRS: Publication 54 (12/2025) (opens in a new tab)
- FinCEN: Automatic FBAR extension announcement (opens in a new tab)
- FinCEN: FIN-2025-NTC3, December 8, 2025 (PDF) (opens in a new tab)
- IRS: Report of Foreign Bank and Financial Accounts (FBAR) (opens in a new tab)
- FinCEN: Report foreign bank and financial accounts (opens in a new tab)
- IRS: Payment options (opens in a new tab)
- IRS: Tax relief in disaster situations (opens in a new tab)
- IRS: Filing past-due tax returns (opens in a new tab)
Last reviewed 22 October 2026
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