The IRS is reminding U.S. taxpayers living and working outside the U.S. to file their 2023 federal income tax return by Mon., June 17. This deadline applies to both U.S. citizens and resident aliens abroad, including those with dual citizenship. 

Qualifying for the June 17 Extension 

U.S. citizens or resident aliens residing overseas or on duty in the military outside the U.S. are allowed an automatic two-month extension to file their tax return and pay any amount due. A taxpayer must meet one of the following criteria to qualify for this extension: 

• Live outside of the U.S. and Puerto Rico or have a main place of business or post of duty is outside the U.S. and Puerto Rico. 
• Serve in the military outside the U.S. and Puerto Rico on the regular due date of their tax return. 

To use the automatic two-month extension, taxpayers must attach a statement to their tax return explaining which of the two situations listed above applies.  

Additionally, many taxpayers living outside the U.S. qualify for tax benefits, such as the foreign earned income exclusion and the Foreign Tax Credit, but they are available only if a U.S. return is filed. 

Additional Extensions 

As a reminder, an extension of time to file a return does not grant an extension of time to pay taxes owed. Eligible taxpayers should still estimate and pay any owed taxes by the June 17 deadline.  

Taxpayers who need more time to file can request an automatic six-month extension by filing Form 4868 for individuals or Form 7004 for businesses. If taxpayer needs more than a six-month extension to meet either the bona fide residence or the physical presence test to qualify for the foreign earned income exclusion or to exclude or deduct the foreign housing costs, they must file Form 2350.  

Members of the military stationed abroad or in a combat zone during tax filing season may qualify for an additional extension of at least 180 days to file and pay taxes. Spouses of individuals who served in a combat zone or contingency operation are generally entitled to the same deadline extensions with some exceptions.  

The IRS encourages anyone needing additional time to file an extension electronically. Filers may use IRS Free File, regardless of income, to request an automatic extension of time to file. Doeren Mayhew’s dedicated tax pros are also here to assist with your U.S. tax filing needs.