When is my US tax return due?

One of the most frequent questions we receive is, “when is my U.S. tax return due?”  Unlike Canada, which has very few exceptions to the filing deadline of April 30th, the U.S. system has many.

The deadline for filing a U.S. income tax return is April 15th or, if the 15th falls on a weekend, the Monday following.  But as often is the case with the IRS, it is not that simple. To determine when your filing due date is, we must first look at which U.S. return you are filing. A citizen or green card holder in the U.S. will file Form 1040. A non-resident of the U.S. will file Form 1040NR.

Non-resident’s who earn employment income subject to withholding have a filing due date of April 15th. All other non-residents have a filing due date of June 15th. Filing Form 4868 will allow for a six-month extension of time to file your return. For both employees and non-employees, the six-month extension of time begins April 15th and ends October 15th. Please note, if you owe income tax, the payment date is April 15th for employees and June 15th for everyone else. We strongly recommend everyone file Form 4868 as a protection against late filing penalties.

For Citizens and green card holders, the IRS differentiates filing deadlines by residency. Taxpayers who reside within the U.S. have a filing deadline of April 15th, while taxpayers whose residence is outside the U.S. have an automatic two-month extension to file, making their filing deadline June 15th. Please note, the payment deadline follows the same criteria. Form 4868 will allow for a six-month extension beginning on April 15th and ending on October 15th for those who live within the U.S. and those who live abroad. In limited circumstances, the IRS may grant an additional two-month extension to December 15th for non-resident citizens of the U.S.

Other important deadlines to remember are the foreign bank account report (FBAR) and the deadline for owners of trusts foreign to the U.S. (Form 3520-A). The FBAR deadline is October 15th, while the 3520-A deadline is March 15th.

As always if you have any questions or concerns over U.S. filing deadlines, please feel free to reach out to us.