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U.S. Tax Deadlines - Don't Forget the Obscure Ones


Because we're entering tax season, I wanted to remind you of all the different times for personal tax filings:

March 15

Grantor trusts (form 3520-A). Can be extended to September 15. Most family trusts set up by Americans in Canada are grantor trusts, and most people don't know it.

April 15

Regular tax returns (form 1040). Those of you who are living here on that date have an automatically extension to June 17 without filing anything. Interest applies if you owe tax, but no penalty.

If you use form 4868, you can gain an extension to October 15. A further extension is available to December 15.

If you moved here during 2012, and plan to use the Foreign Earned Income Exclusion, you may extend to January 30, 2014. Use form 2350.

Extending the due date for your personal tax return also extends the due date for the supplementary information filings:

June 17

First extended due date for 1040s. If you haven't filed your extension request (form 4868) by this time, you need to do it, or the late-filing penalty starts to apply.

June 30

Foreign Bank Account Report (TD F 90-22.1).  This form is separate from the tax return. It must be filed in paper (no computer filing).

September 16

By this date you should have received all K-1s from US partnerships and trusts. This is the extended due date for your grantor trust information return (form 3520-A)

October 15

If you can't file by this date, you need to request an additional extension to December 15. You can only do this if you're living abroad. There is no form for this request - use a letter.

December 15

This is the final deadline if you requested the plain-paper extension (see "October 15", above)

January 30

This is the final deadline for individuals who were waiting to see if they qualified for the Foreign Earned Income Exclusion (see "April 15, above).