Your deadline sequence is different from everyone else's
Filers abroad get dates most domestic taxpayers never see. U.S. citizens and resident aliens abroad generally receive:
- An automatic two-month extension to June 15 if you lived and worked outside the U.S. on the regular due date — no form required, but interest still runs from April 15.
- October 15 if you also filed Form 4868.
- A possible discretionary extension to December 15 — requested by letter explaining why you need it. It is not automatic, not guaranteed, and worth knowing about only if you genuinely cannot meet October 15.
The FBAR runs on its own track and is automatically extended to October 15 with no request needed.
The document checklist
This is where expat returns get stuck. Gather now, not in October:
- Foreign employer income — payslips or an annual statement, plus the local tax return or assessment if you have one
- Foreign taxes paid — the amounts and, critically, the dates paid or accrued, which drive the Foreign Tax Credit
- Every foreign account — and its highest balance during the year, not the year-end balance
- Foreign pensions and retirement accounts — contributions, employer contributions, and growth
- Foreign rental property — income, expenses, and the original purchase details for depreciation
- Days present in the U.S. — a real day count, if you are relying on the physical presence test
- Foreign funds or investments — these can be PFICs, which change the return significantly
Forms that commonly attach to an expat return
| Form | What it does |
|---|---|
| Form 2555 | Foreign Earned Income Exclusion and foreign housing |
| Form 1116 | Foreign Tax Credit for foreign taxes paid or accrued |
| FinCEN Form 114 (FBAR) | Foreign accounts exceeding $10,000 in aggregate at any point |
| Form 8938 | FATCA reporting of specified foreign financial assets |
| Form 8621 | PFICs — most non-U.S. mutual funds and many foreign investment products |
The FEIE-versus-FTC decision is not a formality. In a high-tax country the credit often produces a better result and preserves the earned income needed for retirement contributions; in a low-tax country the exclusion usually wins. Modelling both is part of doing the return properly.
Three things worth checking before you file
- State residency. Leaving the country does not automatically end state residency. Some states are notably reluctant to let go, and an unfiled state return is a common and avoidable loose end.
- Your FEIE election history. Revoking the exclusion has consequences for later years — do not switch methods casually.
- Whether prior years are actually clean. A lot of expats discover mid-preparation that earlier years were never filed. If that is you, the streamlined foreign offshore procedures usually resolve it with no penalty — but the fix belongs in its own project, not squeezed into the week before October 15.
Primary sources
This guide is general information for educational purposes and is not tax advice for your specific situation. Tax rules change and individual facts vary — please consult a qualified tax professional before acting.