IMPORTANT TAX DATES

The following table provides an overview of the important dates for individual tax filers to comply with their annual federal tax filing and payment obligation. Late filing and/or payment may result in penalties and/or late payment interest.

Date Requirement
April 15 File a federal income tax return for the prior year and pay any tax due.

US citizens and resident aliens residing overseas are allowed an automatic 2-month extension to file their returns and pay any amounts due without requesting an extension. No late payment penalties will be assessed. You will be assessed interest on the unpaid tax starting from the regular filing date.

If you want an automatic 6-month extension of time to file the return, file Form 4868 (Application for Automatic Extension of Time To File US Individual Income Tax Return) which extends your filing obligation, but not your payment obligation, to October 15. Interest on the unpaid tax starting from the regular filing date applies.

If you are not paying your federal income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your estimated taxes for the current year.

June 15 US citizens or resident aliens residing overseas file a federal income tax return for the prior year and pay any tax, interest, and penalties due. If you want an automatic 4-month extension of time to file your return, file Form 4868 which extends your filing obligation, but not your payment obligation, to October 15. Interest on the unpaid tax starting from the regular filing date applies.

If you are not paying your federal income tax through withholding (or will not pay in enough tax during the year that way), pay the second installment of your estimated taxes for the current year.

September 15 If you are not paying your federal income tax through withholding (or will not pay in enough tax during the year that way), pay the third installment of your estimated taxes for the current year.
October 15 If you have an automatic 6-month extension to file your income tax return for 2014, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.