June 16, 2025: Essential IRS Tax Filing and Estimated Payment Deadline for Americans Abroad

For Americans residing or working overseas, June 16, 2025 is a pivotal date for staying compliant with U.S. tax law. If you’re a U.S. citizen, dual citizen, or resident alien with your tax home and abode outside the United States, this is your automatic two-month extension to file your 2024 federal income tax return. In addition, the second quarterly estimated tax payment for the 2025 tax year is due on this date.

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Who Qualifies for the June 16 Tax Deadline?

If your tax home and residence were outside the U.S. and Puerto Rico on April 15, or you were serving in the military abroad, you qualify for this extended due date. Merely traveling or on temporary assignment does not meet IRS criteria. When you file, you must include a statement citing your qualifying reason.

Still not ready by June 16? You can request a further extension until October 15 by electronically submitting Form 4868. Be sure to check the “out of the country” box and provide a reasonable tax estimate—extensions apply to filing but not to payment. Interest and penalties apply if taxes aren’t paid by the original deadline.

Foreign Account Reporting: FBAR and Form 8938

Americans abroad must be mindful of additional foreign reporting rules. If you held more than $10,000 in foreign financial accounts at any point in 2024, you are required to electronically file FinCEN Form 114 (FBAR) via the Bank Secrecy Act E-Filing System. This obligation is separate from your IRS tax filing, and penalties for noncompliance are severe. The FBAR due date was April 15, 2025, but FinCEN grants an automatic extension until October 15, 2025, for late filers.

Certain taxpayers may also be required to file Form 8938 (Statement of Specified Foreign Financial Assets) with their tax return if their aggregate foreign asset value exceeds IRS thresholds. If you’re not required to file an income tax return, Form 8938 isn’t required either. Navigating these dual reporting requirements can be complex—our team at Tax time 365 is experienced in ensuring you stay compliant.

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June 16: Second Estimated Tax Payment Due

Many small business owners and self-employed taxpayers must make quarterly estimated tax payments. The next payment for 2025 is due June 16. This is vital for those with untaxed income—whether from business, investments, rental income, or other sources—as failure to pay leads to interest and underpayment penalties.

Estimated payments are typically based on this schedule:

Quarter

Period Covered

Months

Due Date*

First

January – March

3

April 15

Second

April – May

2

June 17*

Third

June – August

3

September 15

Fourth

September – December

4

January 15

*If a due date falls on a weekend or holiday, payment is due the next business day.

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Strategies for Safe Harbor & Avoiding Underpayment Penalties

IRS safe harbor rules help taxpayers minimize risk of underpayment penalties: generally, pay the lesser of 90% of current year tax or 100% of last year’s tax (110% if AGI exceeds $150,000). Overpayments in one quarter can carry forward, but underpayments in any prior quarter will still incur penalties.

Proactive planning, such as adjusting withholding or correctly estimating your quarterly payments, is key—especially for small business owners. At Tax time 365, we specialize in helping clients navigate the complexities of IRS compliance, estimated tax payments, and foreign reporting requirements.

Need guidance filing abroad, calculating estimated taxes, or reporting foreign accounts? Reach out to Tax time 365 for expert, year-round support you can count on.

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