Internal Revenue Service

Due Dates And Extensions Of Time To File

January 15, 2010:

• Final 2009 estimated tax payment due (fourth quarter).  Use the 2009 Form 1040 ES.

April 15, 2010:

• Individual Income Tax Returns for the calendar year 2009 are due.
• Payments for 2009 taxes due. Filers who live overseas may receive an automatic extension to file their 2009 returns (until June 15th), but payments are due on April 15th.  If you qualify for this automatic extension to file, but you anticipate owing tax, make your payment by April 15th by submitting your check with a 2009 Form 1040-V. If you do not qualify for this automatic extension, submit Form 4868 to request an extension to file until October 15th. If you anticipate owing tax, attach your check to the 2009 Form 4868.
• 2010 estimated tax payment due (first quarter).  Use the 2010 Form 1040 ES.

June 15, 2010: 

• Overseas filers’ 2009 Individual Income tax return is due. Write “Taxpayer Abroad” across the top of your return.

If you need more time, you can request an extension until October 15th.  Use Form 4868 and make sure it is posted by June 15th to receive this extension.

• 2010 estimated tax payments due (second quarter).  Use the 2010 Form 1040 ES.
• Overseas filers who need additional time in order to meet the overseas residency requirements for Form 2555 must file Form 2350 by this date.

June 30, 2010:

• Report of Foreign Bank and Financial Accounts, Form TD F 90-22.1 (FBAR), due. Do not attach to your Form 1040. Mail form separately to Detroit per the instructions; form must be received by June 30th as no extensions are available.

September 15, 2010:

• 2010 estimated tax payments due (third quarter).  Use the 2010 Form 1040 ES.

October 15, 2010:

• Individual income tax returns for 2009 are due if you timely filed Form 4868 requesting an extension to October 15th.

Overseas filers can request a discretionary further two month additional extension until December 15th if necessary.  You should make your request in writing by explaining the reasons why you need the additional two months and mail it by October 15th. You will be notified only if your request is denied. This extension is not available to taxpayers who have an approved extension of time to file Form 2350. Please see Publication 54 for more details. NOTE: There are no further extensions of time to file individual tax returns beyond December 15th.

January 15, 2011:

• Final 2010 estimated tax payment due (fourth quarter).  Use the 2010 Form 1040 ES.

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