What if You Missed the June 16 Filing Deadline for U.S. Taxpayers Living Abroad?

If you are a U.S. taxpayer living abroad, June 16, 2025, was the deadline to file your annual tax return for the 2024 tax year. So, what if you missed it? Should you simply file a late tax return, or are there other (and better) options available? Washington D.C. tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group, explains.

Deciding What to Do if You Missed the Tax Filing Deadline for Overseas U.S. Taxpayers

If you missed the deadline to file your annual tax return, you generally have the same options regardless of whether you are currently residing in the U.S. or overseas. With that said, it is important to make sure you choose the best option for your specific circumstances, as making mistakes when dealing with the Internal Revenue Service (IRS) can lead to unnecessary penalties.

Generally speaking, the options for resolving delinquent federal tax returns include:

Filing a Late Return

One option is to file a late return. If you file a late return, you will be liable for any tax you owe, plus interest and penalties. While filing a late return may bring you into compliance, it will not protect you against the risk of facing scrutiny from the IRS—and filing a delinquent return can trigger an audit in some cases.

Requesting an Extension

If you aren’t ready to file your return for any reason, you can request an extension. While requesting an extension can prevent you from incurring additional penalties, interest will continue to accrue on your past-due tax liability (as the IRS notes, while overseas taxpayers receive an automatic two-month extension, “[e]ven with the tax-filing extension, interest will apply to any 2024 tax payments received after April 15”).

Seeking an Installment Agreement or Submitting an Offer in Compromise

If you cannot afford to pay the full amount you owe, you may be eligible to seek an installment agreement or submit an offer in compromise. Importantly, while both of these can be good options in the right circumstances, strict rules apply—and, here too, submitting a request or offer will not protect you against the risk of facing an audit.

Additional Options if You Have Concerns About Facing Scrutiny from the IRS

If you have concerns about facing scrutiny from the IRS, it may be in your best interest to pursue an option that can provide protection against the risk of the IRS launching an audit or investigation. Depending on your individual circumstances, these options may include:

• Seeking a settlement agreement
• Submitting a voluntary disclosure

While both of these options can lead to a favorable long-term resolution in the right circumstances, they can also be risky. As a result, before you pursue either of these options, it will be important to consult with an experienced Washington D.C. tax attorney.

Request a Confidential Consultation with Washington D.C. Tax Attorney Kevin E. Thorn

Do you need to know more about your options for addressing a delinquent tax return as an overseas taxpayer? If so, we invite you to get in touch with us. Please call 202-349-4033 or contact us online to request a confidential consultation with Washington D.C. tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group.