Final Due Date for 2019 Individual Income Tax Returns without Form 2350

Individual income tax returns with valid extensions to December 15 must be filed by this date:

• Form 1040 extended with Form 4868 (or electronic extension payment) and granted additional 2-month discretionary extension;
• Form 1040NR originally due on April 15, extended with Form 4868, and granted additional 2-month discretionary extension; and
• Form 1040NR originally due on June 15 and extended with Form 4868.

Returns e-filed or mailed and post-marked by USPS, official foreign postal services, or designated Private Delivery Services (PDS) on or before this date are deemed to have been filed on a timely basis.

Taxpayers who expect to qualify for the foreign earned income exclusion and/or the foreign housing exclusion or deduction by meeting either the bona fide residence test or the physical presence test but not until after the tax return is due may submit a Form 2350.  Generally, if you are granted an extension for Form 2350, it will be to 30 days beyond the date on which you can reasonably expect to qualify under either the bona fide residence test or the physical presence test.  However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension to 90 days beyond the close of the year following the year of first arrival in the foreign country.

Federal income tax returns, gift tax returns, and related tax payments are eligible for automatic postponement to July 15, 2020, pursuant to Notice 2020-18 and Notice 2020-23.  Please refer to our newsletters “US Expatriate’s Perspective on Pandemic Relief” and “IRS Expands Automatic Postponement of Due Dates” for more details.