If you’re a U.S. citizen who lived or worked abroad in 2012, you may have a June 17, 2013, tax filing requirement with the Internal Revenue Service.

The deadline applies to U.S. citizens and resident aliens living overseas or serving in the military outside the United States on the regular due date of their tax return. Such taxpayers must attach a statement to their return explaining which of these two situations applies.

  1. Nonresident aliens who received income from U.S. sources in 2012 also must determine whether they have a U.S. tax obligation. The filing deadline for nonresident aliens can be April 15 or June 17 depending on sources of income.
  2. U.S. citizens and resident aliens must report any worldwide income, including income from foreign trusts and foreign bank and securities accounts. Most affected taxpayers need to fill out and attach Schedule B to their tax return, but certain taxpayers may also have to fill out and attach to their return Form 8938, Statement of Foreign Financial Assets.

For assistance determining your filing requirements, contact Doeren Mayhew’s International Tax Group, with CPAs in Michigan, Houston and Ft. Lauderdale.