Every year, thousands of American citizens move abroad for work, retirement, education, family, or even adventure. These individuals are called American expats (short for expatriates), and while the exact number is not officially known, estimates suggest about 9.5 million American expats around the world.
“Regardless of the reason for moving abroad, the U.S. is one of the few countries that taxes its citizens based on citizenship, not residency. So, if you’re living in Europe but still an American citizen, you’re still required to pay taxes,” says Tax law attorney John Pontius of Pontius Tax Law, PLLC.
So, what does this mean? Will you pay taxes to the foreign country and your home country as well? How much will you pay? When are you required to file and pay?
Expats Filing Requirements
Now that you know America taxes its citizens regardless of where they are based, how much are you required to remit? First, not all expats are required to file taxes. Only those that meet the Internal Revenue Service (IRS) income thresholds, with the amount varying based on filing status, age, and type of income.
For 2025, here are the income thresholds you should be aware of:
- Single individuals: $14,600
If you’re an American single citizen living abroad, you must file a U.S. tax return for your total worldwide income, including income earned abroad. But this only applies if your total worldwide income exceeds $14,600.
- Married individuals filing jointly: $29,000
Married couples who file jointly must submit a tax return if their combined worldwide income surpasses $29,000. - Self-employed individuals: $400
Things get tricky if you’re self-employed because your worldwide income is subject to Social Security and Medicare taxes, even if it’s below the standard income filing taxes for single or married individuals. Hence the low threshold of $400.
- Head of household: $21,900
You are considered a head of household if you’re unmarried and paid more than 50% of the costs of maintaining a home for at least one qualifying dependent. The dependent must be a minor under 19 or an enrolled full-time student below 24. They can also be a qualifying relative, like a parent, sibling, or other beneficiary. If you meet these criteria and earn more than $21,900, you must file your U.S. tax return.
When Are You Required to File?
Now that you know where you stand with filing requirements, when should you file? Expats like you have deadlines different from those of Americans living in the U.S. But some deadlines still apply. Here are the key dates to mark on your calendar:
April 15, 2025: The Tax Payment Deadline
You must pay any taxes owed by this date. And while expats do get an automatic extension, it only applies to filing, not paying. So, if you fail to meet this requirement, the IRS will start charging interest on unpaid taxes starting April 15.
June 16, 2025: Automatic Extension for Expats
U.S. citizens living abroad are granted an automatic two-month extension to submit their tax returns. But remember, if you owe any taxes, interest begins accruing on April 15.
October 15, 2025: Additional Filing Extension
If you need more time to file your taxes, you must file Form 4868 by the June 16 deadline. Doing this will get you an extension until October 15. Note that the extension only grants additional time to file but does not postpone the payment deadline. If you owe any taxes by this point, interest will have been accruing by the initial April deadline.
December 15, 2025 – Last Chance Extension
Should you require additional time, a final two-month extension is available for filings past October 15. To do this, you must write to the IRS, explaining the reason for the extension, after which the agency might or might not grant your request.
Conclusion
If you’re unsure of your tax obligations as a U.S. expat abroad, talk to a qualified tax professional for advice tailored to your situation.
Also Read: How U.S. Taxes Treat Sweepstakes Winnings and Why Winning Doesn’t Mean You Keep It All
