June 16, 2025: Essential U.S. Tax Deadlines for Expats, Digital Nomads, and Self-Employed Abroad

For Americans living or working outside the United States, tax compliance comes with unique deadlines and obligations. A critical date is June 16, 2025, which marks both the extended deadline to file your 2024 federal income tax return and the due date for the second estimated tax payment for 2025. Navigating these dual requirements is vital for avoiding costly penalties and ensuring global tax compliance.

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U.S. Citizens and Green Card Holders Abroad: Who Qualifies for an Automatic Extension?

If you are a U.S. citizen, resident alien (including green card holders), or dual national residing and working outside the U.S. (or Puerto Rico) on April 15, 2025, you automatically receive a 2-month filing extension, moving your due date to June 16, 2025. To qualify, both your tax home and your residence must be outside the U.S. and Puerto Rico, or you must be serving in the U.S. military at a foreign post as of the standard due date. Attach a statement to your return confirming your eligibility. Temporary assignments or vacation abroad do not qualify for this extension.

Need More Time? Request an Extension to October 15

If you can’t meet the June 16 deadline, request an automatic extension via electronic filing by June 16, or file Form 4868 (check box 8 for ‘out of the country’) on paper. Remember, extensions only defer your filing deadline – not your payment due date. To avoid late-payment penalties, include a reasonable estimate of your tax liability and pay by June 16, 2025.

FBAR and Form 8938: Reporting Foreign Financial Accounts & Assets

U.S. taxpayers with foreign financial assets have extra reporting burdens that go beyond the standard tax return:

  • FBAR (FinCEN Form 114): Required if you have authority over foreign bank or financial accounts totaling over $10,000 at any point in 2024, regardless of residency. FBAR filings are made online via the BSA E-Filing System – not the IRS.

  • Form 8938 (FATCA): U.S. citizens and resident aliens must report specified foreign financial assets if their total value exceeds IRS thresholds. This form is filed with your income tax return.

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FBAR was due April 15, 2025, but missing the cutoff grants an automatic extension to October 15, 2025. Stiff penalties apply for non-compliance, so review all foreign accounts and seek professional guidance if unsure.

Estimated Tax Payments: What Expats, Self-Employed, and Investors Need to Know

The second quarterly estimated tax payment for 2025 is also due June 16, 2025. Individuals subject to estimated taxes typically include not just the self-employed, but anyone with significant income not subject to U.S. tax withholding—including digital nomads, investors, and those with rental, partnership, or S-corp income.

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Quarterly estimated tax periods do not always align with calendar quarters. Here’s a summary:

Quarter

Period Covered

Months

Due Date*

First

January – March

3

April 15

Second

April – May

2

June 16

Third

June – August

3

September 15

Fourth

September – December

4

January 15 (next year)

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

Tax Planning: Avoiding Underpayment Penalties

If your tax due after withholdings is less than $1,000, you avoid the underpayment penalty. Otherwise, IRS safe harbors apply if you pay at least 90% of this year’s tax liability or 100% of last year’s—110% for those with AGI over $150,000. Note: Adjusting withholdings may help, but quarterly estimated payments offer greater precision.

Don’t let complex international or self-employment tax rules get in your way. As experienced tax advisors, we help expats file federal returns, complete FBAR/8938 reporting, estimate quarterly taxes, and establish proactive tax strategies. Contact us today for expert guidance on your 2025 tax obligations!

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