When is the US Personal tax filing deadline?

Are you confused about the US Tax Return Filing Deadline? You are not alone. Because of its size and complexity, the US system can be source of great confusion for those filing personal income returns. This is especially true for residents and citizens who recently moved out of the U.S., who are used to filing April 15. In this article, I will discuss the different deadlines and the solutions if you cannot file on time. Below, I have listed several groups and described the limits for each. Read on to find out which category you fall into, and learn about your deadline.  

US residents who live and work outside America and are used to paying April 15.

This category also includes those who have permanently moved from the U.S. to a foreign country. For this group, the government extends the deadline automatically from April 15 to June 15. If you are in this category, the only thing you have to do to qualify for this extension is to attach a statement along with your form. On it, you should write that you were living and working outside the U.S. on April 15 and thus were unable to file on that date.

If you are a married couple filing jointly, the situation is similar. If only one of you lives and works outside the U.S., the joint return will still apply for the extension. If you are a U.S. citizen and want to know more, please visit usa.gov’s website on how to File Your Taxes.

US nonresidents who report American income on a W-2, but do not work for a US Employer

If a person receives US income but does not work for an employer that would provide them with a W-2, they fall into this category. A prime example of someone in this class is a person who has rental properties. For people in this group, the cutoff is June 15. This is also the date to pay any outstanding liabilities. If you are a Canadian looking to buy U.S. property, please visit our resource: The most tax-efficient way for Canadians buying a real estate property in the US. If you already have US property and wish to sell, please visit our website: Tax Implications for Canadians selling US property, real estate.

U.S. nonresidents who receive wages from an American employer that they report on the W-2

If a nonresident receives US wages from an American employer who withheld taxes, the limit is April 15. This is also the date to pay any outstanding liabilities. If you are an expatriate working for a US company, please visit our resource U.S. personal tax filing for Canadian expatriates working in the US.

Details of US Personal tax filing deadline – Extensions available to everyone

Whether you are a resident or not, there is an extension available to everyone. You can qualify for it by completing form 4868, and submitting it to the IRs with the estimated payment. You must do this before your applicable filing deadline.

US State returns

If you file a US federal return, it is also common to have state obligations. One example of this would be an individual who earns rental income from a state that charges income tax. Some states grant filing extensions automatically, as long as you submit form 486 on time. However, many either require payers to apply for a separate extension or make estimations on their income taxes by the original filing deadline. For a list of the various state tax forms, please visit the directory of state tax forms.

Other state returns

Some states (i.e. Florida) also require you to file a return for your property. This may have a different deadline than the state income return. Not filing these may result in penalty and interest. Therefore, it is highly advised that you consult with a professional in order to be aware of all tax obligations concerning US federal and state laws. If you would like more information on the various penalties, please visit What Are the Penalties for Failing to File Your Tax Return on Time?

ABOUT THE AUTHOR

ALLAN MADAN

CPA, CA

Allan Madan is a CPA, CA and the founder of Madan Chartered Accountant Professional Corporation. Allan provides valuable tax planning, accounting and income tax preparation services in the Greater Toronto Area.

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