September 2025 - Monthly Newsletter

In this month's newsletter, we discuss this year's extended filing deadlines for U.S. tax filers.

Key Upcoming Federal Filing Due Dates:

Expat taxpayers who filed a tax return extension by June 16 of this year have until October 15, 2025 to file their federal income tax return.

The FBAR filing deadline is the same as for a federal income tax return. However, taxpayers are granted an automatic extension to file the FBAR until October 15, 2025.

This Month’s Top 3 Tax FAQS

Question #1 – What is the official extended due date of this year’s federal income tax return and FBAR?

Answer – The official extended due date for this year’s tax return and FBAR is Wednesday, October 15, 2025.

Question #2 – Can filing after the October 15 extended due date have adverse consequences even if I don’t owe tax?

Answer – Yes. While penalties for failure to file and/or failure pay taxes may not be imposed, other adverse consequences can be triggered by your delinquency. For instance, a number of important elections must be made by the due date of the tax return (including extensions) or they may be lost.

Also, late filing penalties may be imposed with respect to international forms, such as the Form 3520 (ownership of trusts) or Form 5471 (ownership of a foreign corporation).

Question #3 – Is October 15 the very last date to file on time?

Answer – Not necessarily. In certain cases, a further extension may be granted by the IRS if, for good reason, October 15 does not provide sufficient time to file the tax return. Importantly, this extension applies only to the tax return, not the FBAR.

An Expat Tax Professional should be consulted to further discuss this extension option.

This month's expat tax blogs.

• THREE “GOTCHA” RULES AFFECTING TAX RESIDENCY (Sep 17, 2025) – In this blog, we explore three somewhat obscure rules designed to thwart those who try to alternate between tax residencies in order to avoid U.S. taxation.
• TAXING SOCIAL SECURITY BENEFITS – 4 APPROACHES IN TREATIES (Jul 30, 2025) – In this blog, we review 4 approaches taken in US income tax treaties regarding the taxation of foreign social security paid to US citizens living abroad. Given that each approach can be significantly different, it’s important that US expat retirees understand the provisions of the particular treaty that is relevant to them.
• UNLOCKING THE BENEFITS OF ESTATE TAX TREATIES – 6 KEY ASPECTS (Jun 26, 2025) – In this blog, we describe 6 key ways in which estate tax treaties between the United States and certain countries offer powerful tools to mitigate risks and provide substantial tax relief for nonresident aliens (NRAs) who own U.S. property.