Tax Tips: IRS reminder to U.S. taxpayers living, working abroad: File 2024 tax return by June 16
WASHINGTON – The Internal Revenue Service today reminded taxpayers living and working abroad that they have until Monday, June 16, 2025, to file their 2024 federal income tax return and pay any tax due. This deadline applies to both U.S. citizens and resident aliens abroad, including those with dual citizenship.
In general, on the regular due date of their return, a U.S. citizen or resident alien residing overseas or in the military on duty outside the U.S. is allowed a two-month extension to file without needing to ask for it. If they use a calendar year to file their return, as virtually all individual taxpayers do, the regular due date of their 2024 return is April 15, 2025. The automatic extended due date is June 16, 2025, pushed back from the usual June 15 because that date falls on a Sunday this year.
Even with the tax-filing extension, interest will apply to any 2024 tax payments received after April 15. This means that unpaid tax-year 2024 tax balances will begin accruing interest, currently at the rate of 7% per year, compounded daily, after April 15, 2025.
Who Qualifies?
A taxpayer qualifies for the June 16 extension if they are a U.S. citizen or resident alien and, on the regular due date of their return:
• They are living outside the United States and Puerto Rico and their main place of business or post of duty is outside the United States and Puerto Rico, or
• They are in military or naval service on duty outside the United States and Puerto Rico.
Qualifying taxpayers should attach a statement to the return indicating which of these two situations applies.
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Tax Tips: Taxpayers can request a copy of previous tax returns
Taxpayers can access their personal tax records in several ways. Those records are useful and can help with future tax filing. People should generally keep copies of their federal tax returns and any related documents for at least three years after they file.
If a taxpayer wants a copy of their previous tax returns or a transcript of their tax account, they can ask their tax software provider or tax preparer, or they can request their records directly from the IRS.
Get tax records from IRS Online Account
The fastest and easiest way for taxpayers to view their tax records is by logging on to their IRS Online Account. There, they can:
• View, print or download their tax transcripts.
• Find out how much they owe.
• Look at their payment history.
• See their prior year adjusted gross income (AGI).
• View other tax records.
If taxpayers don’t have an IRS Online Account and can’t create one, they still have a few options to get the information they need.
Ask the software provider or tax preparer
Individuals that used a software provider or tax preparer to file should contact them for a copy of their tax return.
Request a transcript from the IRS
If a taxpayer can't get a copy of a prior year federal tax return, they can order a tax transcript from the IRS. The tax transcript shows their basic filing information as well as any changes made after the taxpayer filed. These are free and available for the for up to three years after the IRS has processed the tax return.
People can get their tax transcripts by mail or by phone.
• By mail: Taxpayers can complete and send either Form 4506-T or Form 4506-T-EZ to the IRS to get one by mail. They use Form 4506-T to request other tax records: tax account transcript, record of account, wage and income and verification of non-filing.
• By phone: Taxpayers can call 800-908-9946 to request a transcript by phone. Transcripts requested by phone are mailed directly to the taxpayer.
To protect taxpayers' identities, tax transcripts partially hide personally identifiable information such as names, addresses and Social Security numbers. All financial entries, including the filer's adjusted gross income, are visible.
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Tax Tips: How to file when taxpayers have incorrect or missing documents
Taxpayers should make sure they have all their documents before filing a federal tax return. Those who haven't received a W-2 or Form 1099 should contact the employer, payer or issuing agency and request the missing or corrected documents.
If a taxpayer doesn't receive the missing or corrected form in time to file their tax return, they can estimate the wages or payments made to them, as well as any taxes withheld. To avoid filing an incomplete return, they may need to use Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc.
If they receive the missing or corrected Form W-2 or Form 1099-R after filing their tax return and the information differs from their previous estimate, they must file Form 1040-X, Amended U.S. Individual Income Tax Return.
Most taxpayers should have received their documents by Jan. 31. These may include:
• Form W-2, Wage and Tax Statement
• Form 1099-MISC, Miscellaneous Income
• Form 1099-INT, Interest Income
• Form 1099-NEC, Nonemployee Compensation
• Form 1099-G, Certain Government Payments, like unemployment compensation or state tax refund
• Letter 6419, 2021 Total Advance Child Tax Credit Payments
• Letter 6475, Your 2021 Economic Impact Payment
Incorrect Form 1099-G for unemployment benefits
Taxpayers must report unemployment compensation on their tax return as it is taxable income.
Taxpayer’s who receive an inaccurate Form 1099-G should contact the issuing state agency to request a revised Form 1099-G showing their correct benefits. Taxpayers who are unable to get a timely, corrected form from states should still file an accurate tax return, reporting only the income they did receive.
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