At JS Morlu, we know tax deadlines can feel like a game of hopscotch—especially if you’re living abroad or juggling self-employment. But June 16, 2025, is no date to skip over. It’s a double-duty deadline: the final day for certain U.S. expats to file their 2024 federal income tax return and the due date for the second estimated tax payment of 2025.
Let’s break down what you need to know and how to avoid penalties (and stress) whether you’re stationed in Stuttgart or freelancing in Florida.
For U.S. Citizens Living or Working Abroad
If you’re a U.S. citizen or resident alien (including green card holders and dual citizens) living and working outside the U.S. and Puerto Rico, you automatically get a two-month extension from the usual April 15 deadline.
✅ New Tax Deadline: June 16, 2025
This applies if:
- Your tax home and residence are both outside the U.S. and Puerto Rico, or
- You’re serving in the military abroad on the original tax due date.
But here’s the catch: vacationing abroad or temporary work assignments don’t count for this extension. The IRS expects a statement attached to your return explaining your qualifying status.
Need More Time?
You can request an extension until October 15, 2025—but don’t procrastinate. Your request must be submitted by June 16, preferably electronically. You may also file a paper Form 4868, checking Box 8 to indicate you’re “out of the country.”
⚠️ Important: This is only a filing extension, not a payment extension. To avoid penalties, you must:
- Estimate your 2024 tax liability,
- Pay what you owe by June 16.
Need help? JS Morlu can assist with calculating your liability, preparing your extension, and ensuring it’s submitted properly.
FBAR and Foreign Asset Reporting
If you’re an American with foreign bank accounts, this one’s crucial. You may need to file an FBAR (FinCEN Form 114) if, at any point in 2024, the aggregate value of all your foreign accounts exceeded $10,000.
💡 Pro Tip: This isn’t filed with your tax return but through the Bank Secrecy Act (BSA) e-filing system.
While the official due date was April 15, FinCEN offers an automatic extension to October 15, 2025—no extra steps required.
Also Consider: Form 8938
Some individuals may also need to file Form 8938 (Statement of Foreign Financial Assets) if their foreign assets exceed certain thresholds. Unlike the FBAR, this one’s submitted alongside your income tax return. But if you’re not filing a return, Form 8938 isn’t required either.
June 16: Your Next Estimated Tax Payment is Due
June 16 isn’t just for expats. It’s also the second estimated tax deadline for 2025.
This applies if you:
- Are self-employed,
- Receive investment or rental income,
- Have stock sale or property gains,
- Or owe special taxes (e.g., Net Investment Income Tax or household employment tax).
The IRS expects you to prepay your taxes through quarterly estimates if you’re not having enough withheld from your paycheck.
The 2025 Estimated Tax Calendar
| Quarter | Period Covered | Months | Due Date* |
| First | January – March | 3 | April 15, 2025 |
| Second | April – May | 2 | June 16, 2025 |
| Third | June – August | 3 | September 15, 2025 |
| Fourth | September – December | 4 | January 15, 2026 |
*Due dates shift if they fall on a weekend or holiday. Payments are then due the next business day.
Avoiding Underpayment Penalties
If you owe less than $1,000 in tax after withholdings and credits, you’re off the hook for penalties. But if you owe more, you could face quarterly underpayment penalties—even if you make up the difference later.
Luckily, the IRS offers two safe harbor rules:
| Your AGI | Safe Harbor Payment Rules |
| ≤ $150,000 | Pay 100% of last year’s tax or 90% of this year’s tax |
| > $150,000 | Pay 110% of last year’s tax or 90% of this year’s tax |
Bonus Tip: You can sometimes adjust your paycheck withholding to cover other income, but it’s a blunt instrument. Estimated payments offer more control and accuracy.
Need Help Navigating All This?
At JS Morlu, we specialize in supporting:
- Expats with foreign reporting obligations,
- High-net-worth individuals juggling international tax complexity,
- Self-employed professionals needing precision on quarterly estimates.
We’ll help you:
- File your federal return and FBAR accurately,
- Set up estimated payments,
- Maximize legal deductions to reduce what you owe.
📞 Let’s make this tax season painless. Contact us today for a personalized tax strategy that fits your unique situation.
