The tax due date is April 18. Maybe not!

The tax due date is April 18, 2023, for most US citizens and residents, but there are exceptions for taxpayers living outside the US and an option to request an extension for filing your individual 2022 tax return.

Home » The tax due date is April 18. Maybe not!

January 29, 2023

Why is the tax due date April 18, 2023?

Taxpayers have three extra days to file this year. Presently, the due date is Tuesday, April 18, instead of April 15, because of the weekend and the District of Columbia’s Emancipation Day holiday, which falls on Monday, April 17.

Can you request a due date extension?

Yes. Taxpayers may request an extension to file their 2022 tax return. The due date to request an extension is April 18, 2023.

Also, the request for an extension is free. Taxpayers requesting an extension will have until Monday, October 16, 2023, to file their 2022 tax return to the IRS (6-month extension).

Additionally, most states follow the IRS rules and grant an automatic extension when a taxpayer e-files a request for an extension to the IRS. However, some states have different rules, so taxpayers must verify their due dates before requesting an extension.

IMPORTANT: Extensions only extend your time to file, not to pay. The IRS and state tax authorities will impose penalties and interest if you do not pay your taxes by the deadline.

What happens if you live outside the USA?

Specifically, there is an automatic 2-month extension to file AND pay for a US citizen or resident who on the due date of the return:

Lives and has a main place of business outside the US and Puerto Rico, OR
Is serving in (or in support of) the military outside the US and Puerto Rico.

Moreover, the taxpayer doesn’t need to file a specific form for this extension. Instead, the only requirement is to attach a statement to the return explaining which situation applies.

IMPORTANT: In either case, the IRS won’t impose penalties for paying two months late but will assess interest on any balance due.

Due date if serving in a qualified Combat zone

The filing deadline increases by 180 days after the later of:

The last day in a qualified combat zone OR
The last day of a continuous hospitalization related to injury from service

PLUS, up to 3.5 months, based on the number of days remaining to file upon entering the combat zone.

Example:

Jason is a doctor who provides humanitarian services for the Red Cross. He is required to file a US tax return, but on the due date for his return, he is in a combat zone performing duties for the Red Cross. He arrived in the combat zone on December 1, 2020, and returned home on August 20, 2023. When is Jason’s latest day to file and pay his 2022 taxes?

ANSWER: Jason must file his 2022 tax return within 180 days of leaving the combat zone, plus an additional 3 1/2 months, thus, May 31, 2024.

References

IRS Sets January 23 as Official Start to 2023 Tax Filing Season; More Help Available for Taxpayers This Year | Internal Revenue Service. https://www.irs.gov/newsroom/irs-sets-january-23-as-official-start-to-2023-tax-filing-season-more-help-available-for-taxpayers-this-year.

Extension of Deadlines — Combat Zone Service | Internal Revenue Service. https://www.irs.gov/newsroom/extension-of-deadlines-combat-zone-service.