2019 Individual Income Tax Returns for Expatriates Due

Federal income tax returns, gift tax returns, and related tax payments are eligible for automatic postponement to July 15, 2020, pursuant to Notice 2020-23.  Please refer to our newsletter “IRS Expands Automatic Postponement of Due Dates” for more details.

Individual income tax returns for expatriates (Form 1040), and nonresident aliens (Form 1040NR) who meet the following conditions are due on June 15 –

• US citizens and resident aliens who, on April 15, are:
  • Living outside of the United States and Puerto Rico and the main place of business or post of duty is outside the United States and Puerto Rico; or
  • In military or naval service on duty outside the United States and Puerto Rico

• Nonresident aliens (NRA’s) who did not receive employees wages subject to US income tax withholding.

Taxpayers who need additional time may extend the due date to October 15 (or December 15 for NRA’s who did not receive employee wages subject to US income tax withholding) by applying for an automatic extension of time to file with a Form 4868 or making an extension payment electronically.  Taxpayers who expect to qualify for the foreign earned income exclusion and/or the foreign housing exclusion or deduction by meeting either the bona fide residence test or the physical presence test but not until after the tax return is due may submit a Form 2350.  Extensions do not extend the time to pay taxes; unpaid balances will continue to accrue interest charges from April 15 and late payment penalty from June 15.  Returns/extensions e-filed or mailed and post-marked by USPS, official foreign postal services, or designated Private Delivery Services (PDS) on or before this date are deemed to have been filed on a timely basis.