Taxpayers Living Abroad

Taxpayers abroad qualifying for an automatic two-month extension must file their 2017 federal income tax returns by June 15. The June 15 deadline applies to U.S. citizens and resident aliens living overseas, or serving in the military outside the U.S. on the regular April 18 due date. Federal law requires U.S. citizens and resident aliens to report any worldwide income, including income from foreign trusts and foreign bank and securities accounts on their federal income tax return. Separately, U.S. persons with foreign accounts whose aggregate value exceeded $10,000 at any time during 2017 must file electronically with the Treasury Department a Financial Crimes Enforcement Network (FinCEN) Form 114, Report of Foreign Bank and Financial Accounts (FBAR). Taxpayers who cannot meet the June 15 deadline can get an automatic extension until Oct. 15, 2018. This is an extension of time to file, not an extension of time to pay. Taxpayers abroad, regardless of income, can use to request a tax-filing extension. Taxpayers can download and file Form 4868, available on IRS.gov. In some cases, an additional extension beyond Oct. 15 may be available. ■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■ Edited by
Office T.Professional
米国税理士 小野　知史（Tomofumi Ono） ■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■