Form 4868 is available to all US citizens for the purpose of extending their filing time from the traditional April 15 due date to October 15. FOR EXPATS THERE IS AN AUTOMATIC EXTENSION FROM THE APRIL 15 DUE DATE TO JUNE 15. In neither case, however, is there an extension regarding the required payment date …the April 15 due date rules for all citizens, no matter where they live.
All payments must be received by the required due dates whether they be estimates or final year end balances otherwise penalties and interest accrue…no exceptions apply!
Here is a due date chart you may find helpful:
April 15 –Final Payment Due for Prior December 31 year end
1st Quarter Estimated Payment Due
June 15—Automatic Filing Extension for Expats
2nd Quarter Estimated Payment Due
September 15th—3rd Quarter Estimated Payment Due
October 15th – Last Day to File Extended Prior Year Return
November 15th – Last Day to File Extended Prior Year Return per Form 2350
to meet physical presence test.
January 15th – 4th Quarter Estimated Payment Due
*A word about the 2350 Extension Request –If you moved offshore and need an extra month of time to meet they physical presence test of 330 days, you may extend your time filing using a form 2350 and get an extra 30 days to meet the test.