For many U.S. expats, gathering all the income tax documents required to file a tax return can take longer than expected. Based on our experience at 1040 Abroad, nearly 15% of U.S. taxpayers living abroad still don’t have complete income and expense information by October.
This happens because many expats live in countries like France or South Africa, where the local tax systems follow a different calendar year. That means official income forms and tax documents are often issued late — after the regular due date in the United States.
If this applies to you, and you’ve already filed Form 4868 to receive the automatic extension to October 15, the Internal Revenue Service (IRS) allows you to request an additional extension to December 15. This gives you a two-month extension to file your U.S. tax return — but remember, it’s not automatic, and you must mail a written request to the IRS.
Why You Might Need an Extension to December
This extension to file is common among U.S. citizens and resident aliens abroad who face challenges collecting foreign income data or awaiting local tax assessments. It gives you extra time to accurately prepare and file your tax return without rushing.
However, it’s critical to understand that this extension affects filing only, not payment. Your taxes owed remain due by April 15, the original deadline, and interest will continue to accrue on unpaid balances after that date.
Common reasons to request this tax extension include:
- Delays obtaining foreign income or tax statements.
- Needing time to reconcile estimated tax payments or foreign tax credits.
- Complications due to foreign reporting obligations or multiple income sources.
For a detailed look at all U.S. expat tax deadlines, see our guide:
U.S. Expat Tax Deadlines Explained
Step-by-Step: How to Request an Additional Extension to December 15
Step 1. Confirm You Filed Form 4868
Qualifying U.S. citizens and resident aliens abroad automatically receive until June 15 to file their federal income tax return. If they need more time, they can generally file Form 4868 by June 15 to extend the filing deadline to October 15. Taxpayers who are still unable to file may request a discretionary extension to December 15 by mailing a letter to the IRS by October 15 explaining why the additional time is needed.
Step 2. Prepare a Written Request
The IRS doesn’t offer a separate form for this month extension to file. Instead, you must send a written request explaining why you need more time to file your tax return.
Your letter should include:
- Your name, address, and SSN or ITIN
- A statement requesting an extension to file your Form 1040 until December 15, [Year]
- A citation of Treasury Regulations Section 1.6081-1
- The reason you need more time (for example, waiting on foreign income information)
- Your signature and date
Step 3. Use This Template
[Your Name]
[Your Address]
[City, Country, Postal Code]
SSN/ITIN: [XXX-XX-XXXX]
[Date]
To whom it may concern,
This is a request for extension to file my personal tax return (Form 1040) to December 15, [Year], made pursuant to Treasury Regulations Section 1.6081-1.
I need additional time to gather income and expense information necessary to accurately prepare my [tax year] income tax return. I live outside the United States, and this requires more time due to communication and mailing delays.
Sincerely,
[Signature]
[Your Name]
Step 4. Mail the Request to the IRS
The IRS only accepts this additional extension request by mail — electronic submission is not available.
📍 Mailing Address:
Internal Revenue Service
3651 South Interregional Highway 35
Austin, TX 78741
You must mail your letter before October 15, and to keep a copy and proof of mailing (such as certified mail or a courier receipt) in your records.
Important: These extensions provide additional time to file, not additional time beyond June 15 to pay. Interest on unpaid federal income tax generally accrues from April 15, while the failure-to-pay penalty for qualifying taxpayers abroad generally begins after June 15.
FBAR Deadline vs. Tax Return Extension
While the IRS allows an additional extension for your tax return until December 15, your FBAR (Foreign Bank Account Report) has a different rule.
The FBAR filing deadline aligns with the tax filing deadline on April 15, but FinCEN provides an automatic six-month extension, making the final FBAR due date October 15 — no separate form is required.
That means even if you request a December extension for your tax return, your FBAR must still be filed by October 15.
Learn more here: FBAR Deadline Extension – Key Information for Taxpayers
Why This Extension Matters
The extension to December gives U.S. expats valuable additional time to file their tax return properly — avoiding the need for an amended return later.
However, don’t forget that interest and late payment penalties continue to apply if you owe taxes and haven’t paid by the April 15 due date.
Proper estimated tax payments and careful planning can help reduce these penalties, and a qualified expat tax professional can ensure your forms, deadlines, and balances are correctly handled.
Why Work With a Tax Professional
A professional experienced in expat tax compliance can:
- Draft your written request correctly
- Verify your filing deadlines and FBAR obligations
- Help calculate estimated tax payments
- Ensure your U.S. taxes are filed accurately and on time
At 1040 Abroad, we specialize in U.S. expat taxes — from filing Form 4868, managing automatic extensions, to submitting final returns before the December due date.
If you’re unsure about your tax extension status or FBAR filing, we can help you file your tax return and avoid unnecessary penalties.
Need help filing your U.S. expat taxes or requesting an additional extension?
Learn more about our Expat Tax Services.
