Due Dates and Extensions

January 17, 2012

•  Estimated Payment Tax Year 2011: Fourth quarter estimated tax payment due. Use the 2011 Form 1040 ES. This is the final payment for 2011.

April 17, 2012

• Return Due Date Tax Year 2011: Individual Income Tax Returns for the calendar year 2011 are due for filers living in the US. However, filers who live overseas may receive an automatic extension to June 15th to file their returns.
• Payment Due Date Tax Year 2011: Payments for 2011 taxes due. All payments are due on April 17th regardless of where you live. If you qualify for the automatic extension to file, but you anticipate owing tax, make your payment by April 17th by submitting your check with a 2011 Form 1040-V.
• Extension Due Date Tax Year 2011: If you do not qualify for the automatic extension, submit Form 4868 to request an extension to file until October 15th. If you anticipate owing tax, attach your check to the 2011 Form 4868.
• Estimated Payment Tax Year 2012: First quarter estimated tax payment due. Use the 2012 Form 1040 ES.

June 15, 2012

•  Return Due Date Tax Year 2011: Individual Income tax return is due for taxpayers abroad. Write “Taxpayer Resident Abroad” across the top of your return. 
• Extension Due Date Tax Year 2011: Overseas filers should submit Form 4868 by June 15th to request an extension to file until October 15th.
• Estimated Payment Tax Year 2012: Second quarter estimated tax payment due. Use the 2012 Form 1040 ES.
• Form 2350 Residency Requirement Tax Year 2011: 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, 2012

• Report of Foreign Bank and Financial Accounts Due Date Tax Year 2011: Form TDF 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 July 2nd as no extensions are available.

September 17, 2012

• Estimated Payment Tax Year 2012: Third quarter estimated tax payment due. Use the 2012 Form 1040 ES.

October 15, 2012

• Return Due Date Tax Year 2011: Individual income tax returns for 2011 are due if you timely filed Form 4868 requesting an extension to October 15th.
• Extension Due Date Tax Year 2011: Overseas filers can request a discretionary further two month additional extension until December 17th 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 17th.

January 17, 2013

•  Estimated Payment Tax Year 2012: Fourth quarter estimated tax payment due. Use the 2012 Form 1040 ES. This is the final payment for 2012.