2025 Tax Filing Requirements for Expats

It’s that time of year. The 2025 tax filing requirements for expats have been released on the IRS’ website. Now it’s time to check whether your gross income from worldwide sources reached the tax filing requirement! Gross income from worldwide sources is income you receive in the world that comes in the form of money, property, goods, and services that are not exempt from tax. 

Due to inflation, the IRS changes the tax filing thresholds every year, and it rises every year. This means you may or may not need to file US taxes – it all depends on whether you reach the filing threshold.

2025 Filing Status

Before we share the 2025 tax filing requirements, it’s important to know your filing status as an American expat. These filing statuses have reached the tax filing requirement from worldwide gross income:

Single Filer: Not legally married in either the US or abroad.

Married Filing Jointly: Legally married, and you want to file with your spouse. You can file with your spouse if they are a US citizen/Green Card holder with an SSN or a nonresident alien with an ITIN.

Married Filing Separately: Legally married, and your spouse does not want to be included in your tax return. Most expats married to non-US citizens will be filing under this status.

Head of Household: These individuals are responsible for paying more than half of the home maintenance costs during the tax year. They must have a qualifying child or dependent, and the child must meet the criteria. Expats with a nonresident alien spouse can be considered unmarried to qualify for this filing status.

Qualifying Widower: A US citizen who retains the Married Filing Jointly status benefits for two years after the spouse passes away. You also need to have a dependent child to file with this status.

Separately, we have non-filers. They are US citizens who make no income, or their worldwide income falls below the filing requirement. Non-filers do not need to file US taxes. However, they can reconsider claiming potential tax refunds.

2025 Tax Filing Requirements for Expats

Whether you live in the US or abroad, you have a natural duty to file US taxes if you are required as an American citizen. More specifically, your filing status, income, and age determine whether you must file a tax return.

Essentially, you must file a US tax return for 2025 (tax season 2024) if your gross income from worldwide sources is at least the amount shown in the following table for people under 65 years old:

Note: If another taxpayer claims your spouse as a dependent or your spouse has filed a separate return, you will need to file as “Married Filing Separately.” Again, if you are married to a US spouse or your spouse has an ITIN, you can file “Married Filing Jointly.”

*The Married Filing Separately status also applies if you are not living with your spouse at the end of the year (for example, if you are separated or in the process of divorce).

Self-employed Filing Requirements

If you’re a self-employed US citizen, your net earnings from self-employment need to be $400 or more to file a tax return. This is even if your gross income from worldwide sources is below the tax filing threshold for your filing status.

Net earnings from self-employment is the sales revenue left over after all operating expenses, like costs, taxes, interest, etc., have been deducted from your total revenue. 

As explained in our Self-Employment blog, self-employed persons need to also file Schedule C along with their tax returns. This Schedule is included within the MyExpatTaxes software and reports all profits and/or losses from your company to the IRS. 

2025 US Tax Deadlines

Knowing the 2025 tax filing requirements for expats and their extensions is important as an American living abroad. This is because if you miss the filing date and the IRS finds out about it, you’ll be given hefty penalties. 

April 15th: US Tax Payment Deadline

Typically, expats don’t owe any US taxes. This is due to expat tax benefits like the Foreign Earned Income Exclusion and Foreign Tax Credit. However, if they are self-employed, live in a low-tax country, or are high-earners, they may have to pay US taxes.

The US tax payment deadline for Americans abroad is April 15th. The tax filing deadline is different (see below).

June 16th: Tax Filing Deadline for Expats

June 16th, 2025, is the automatic two-month tax filing extension for US citizens abroad. This date is what separates expats from Americans in the United States because of the tax extension. Due to the June 15th deadline falling on a weekend, it was moved to June 16th, 2025.

In order to claim this automatic extension, expats do need to include a specific overseas extension statement on their tax return. Furthermore, if expats want to extend their tax filing obligation, they can apply for a free tax extension via the MyExpatTaxes tax software starting in March.

October 15th: First Tax Filing Extension Deadline & FBAR Filing Deadline

Once you apply and submit your tax extension, you can file US taxes – penalty-free – between June 15th and October 15th. You aren’t obligated to file an extension if you can file before the June deadline. Plus, if you do file an extension with us, you aren’t obligated to file future expat taxes with us, too.

The October 15th deadline is also the deadline if you need to file a Foreign Bank Account Report – FBAR. If you have had a total of $10,000 in all financial foreign accounts at any one time during the year, you’ll need to file an FBAR. Don’t worry; we have this included in the MyExpatTaxes software!

December 15th: Very Last Day to File US Taxes

December 15th, 2025, is the last day to file US expat taxes without penalties. However, you must complete a process to be eligible to file by this deadline.

You’ll need to write and mail a letter to the IRS and include specific documents you need to get an extension for. Additionally, you’ll have to write down a reason why the IRS should grant you an extension. We suggest you send this letter as soon as possible so you can get started with filing.

As a note, the IRS will not send you a confirmation about whether or not they received your letter. However, you can track your letter and have someone at the IRS office sign it for confirmation. 

File US Taxes Abroad

Here at MyExpatTaxes, we have all the US tax forms you need as a US citizen abroad. Meaning you can get your filing done all in one place. Our affordable Base plan includes FBAR, FATCA, access to our support team, and more.

Sign up, walk through our expat tax software, answer straightforward questions in our user-friendly interface, and practically be done in 30 minutes.

Get started for free, pick a plan when you’re ready. Or see the Pricing Page for all the details.