ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø

The Internal Revenue Service (“IRSâ€�), through a new IRS alert, encourages U.S. taxpayers who live and work abroad to file their 2024 federal income tax return and pay any taxes owed by Monday June 16,  2025.

The extended deadline applies to both U.S. citizens and resident aliens, including those with dual citizenship, who are living outside the United States. The usual deadline is usually April 15, however taxpayers abroad are granted an automatic two-month extension.

One of the following qualifications must be met:

• The taxpayer lives outside the United States and Puerto Rico, and their main place of business or post of duty is also outside the United States and Puerto Rico; or
• The taxpayer is serving in the military or navy, and is currently on duty outside the United States and Puerto Rico.

To use the extension, taxpayers must attach a statement to their return indicating under which of the above listed criteria they fit.

If the taxpayer is unable to file by the June 16, taxpayers can to October 15, 2025. However, it is important to note that this extension of time to file does not extend the time to pay. This means that interest will apply to any 2024 tax payments made after April 15, 2025. 

Taxes from abroad can be paid through an IRS Online Account, IRS Direct Pay, or the Electronic Federal Tax Payment System (EFTPS).

Taxpayers residing outside the U.S. who do not have a U.S. bank account may transfer the money directly to the IRS. More details may be found on the .

It should be noted that all amounts must be reported in U.S. dollars using the December 31, 2024, exchange rate. Additional details on the appropriate exchange rate may be found on the page.

• A taxpayer holding foreign financial accounts with an aggregate value exceeding $10,000 at any point during the year 2024 must report the latter to the FinCEN of the Treasury Department by electronically filing (FBAR) by April 15, 2025. Taxpayers holding even relatively small foreign assets should verify whether this filing requirement is applicable to them;
• Taxpayers abroad must report any income received or deductible expenses paid in foreign currency in a U.S. tax return in U.S. dollars. This also applies to any tax payments;
• Taxpayers living outside the U.S. may be eligible for tax benefits by filing a U.S. return such as the Foreign Earned Income Exclusion and the Foreign Tax Credit;
•  Some taxpayers, such as members of the military stationed abroad or in combat zones, may qualify for a special extension until September 30, 2025;
• Taxpayers who gave up their U.S. citizenship or permanent residency in 2024 must file a dual-status return.