2019 Individual Income Tax Returns Due

Federal income tax returns, gift tax returns, and related tax payments are eligible for automatic postponement to July 15, 2020, pursuant to Notice 2020-18 and Notice 2020-23.  Please refer to our newsletters “US Expatriate’s Perspective on Pandemic Relief” and “IRS Expands Automatic Postponement of Due Dates” for more details.

Individual income tax returns (Form 1040 and Form 1040NR) and balance of any tax liability are due on April 15 unless the taxpayer has applied for an extension of time to file (Form 4868 or Form 2350) or meets one of the following conditions:

• US citizens and resident aliens are eligible for an automatic 2-month extension to June 15 provided that, on April 15, they are:
  • Living outside of the United States and Puerto Rico and the main place of business or post of duty is outside the United States and Puerto Rico; or
  • In military or naval service on duty outside the United States and Puerto Rico

• Nonresident aliens (NRA’s) who are required to file a Form 1040NR but did not receive employee wages subject to US income tax withholding must file by June 15.

Extensions do not extend the time to pay taxes; unpaid balances will start to accrue interest charges and late payment penalty from this date (or June 17 for those who qualify for automatic 2-month extension).  Returns/extensions e-filed or mailed and post-marked by USPS, official foreign postal services, or designated Private Delivery Services (PDS) on or before this date are deemed to have been filed on a timely basis.