US Tax Deadlines For Expats And International Entrepreneurs

The only two certain things in life are death and taxes. The second one is especially true if you’re dealing with the US Internal Revenue Service (IRS). They are known for being relentless (albeit somewhat slow), and the last thing you want to do is end up on their bad side. Why? Well, it can cost you a lot of money and even jail time in the case of the worst offenders. 

So, what can you do to avoid the piercing gaze of the IRS? It’s simple: file the correct forms and pay taxes by their due date. And that’s exactly what we aim to help you with. 

In this article, we’ll share the main information about various tax deadlines for US expats and nonresidents. We’ll talk about taxes for individuals, LLCs, and corporations, and we’ll tell you about their due dates. Some of the main things we’ll cover include:

• 1040NR due date and extensions 
• Form 5472 due date, 
• Form 1120 deadline
• Schedule K-1 deadline

Let’s start.

Tax Due Dates For US Expats For 2025

All US citizens (including US expats) and Green Card holders must pay their taxes by April 15th, 2025. However, US citizens who live abroad can get an automatic 2-month extension to file taxes. This means that the US expat tax deadline is pushed to June 16th, 2025 (June 15th falls on a Sunday, which is why expats get one extra day on top of the 2-month extension).

US expats must file the 1040 Individual Taxpayer Form by June 16th, 2025. However, there’s also an option to file for an extension and further move the US expat tax deadline to October 15th, 2025. It’s important to mention that these extensions are only for filing taxes and not for paying them. Interest on owed taxes starts accruing on April 15th, 2025. 

US expats who pass the Physical Presence Test are eligible for foreign-earned income exclusion (form 2555), which can help them significantly lower their tax bill. If you want to learn more about US expat taxes and various tax exclusions, our advice is to get in touch with professionals. 

Are you a US expat who needs help with tax planning, exclusions, and filing the 1040 form? Get in touch with us to learn how we can help you. 

Cheatsheet: US Expat Tax Due Dates for 2025 

Foreign Owned Single-member LLC: 2025 Tax Due Dates

Foreign-owned single-member LLC taxation is much simpler than it might seem at first glance. The first thing you need to know is that because these LLCs are considered pass-through entities, they are taxed via the individual taxpayer form for nonresident aliens — the 1040NR form. The second important thing is that most foreign-owned LLCs will only have to pay US taxes if the following is true:

• An LLC has a US source income 
• AN LLC’s owner has a Green Card 
• An LLC’s owner passes the Substantial Presence Test 

If any of the above is true, you’ll have to file the 1040NR form by its due date — April 15th, 2025. In addition to that, you’ll also have to file the 5472 form. The Form 5472 due date is the same as the 1040NR due date, April 15th, 2025. 

Check out the linked article to learn more about how nonresident aliens are taxed in the US. It’s a great resource with all of the most important information about US taxes, and it will help you better understand how the whole process works. Now, let’s get back to the tax deadlines. 

If you don’t have any US source income, don’t have a Green Card, and fail the Substantial Presence Test, you won’t need to file the 1040NR form. In this case, you’ll only need to file the 5472 form by its due date (again, April 15th, 2025). If, for any reason, this date doesn’t suit you, you can file Form 7004 to get the 5472 extension. This extension will allow you to file the 5472 form by October 15th, 2025.

Cheatsheets: Foreign Owned Single-member LLCs Tax Deadlines

Original deadlines and forms for foreigners with US tax obligations:

Extended deadlines and forms for foreigners with US tax obligations:

Original deadlines and forms for foreigners with no US tax obligations:

Extended deadlines and forms for foreigners with no US tax obligations:

Tax Deadlines for Partnership, Multi-Member LLCs, and S-Corporations in 2025

When it comes to multi-member LLCs and partnerships, the rules for filing tax forms are the same for US citizens and foreign owners. There are two forms that must be filed — 1065 and schedule K-1. The original due date for filing Form 1065 is March 17, 2025. This form should be filled together with the schedule K-1 for partnerships, making the K-1 due date the same as the deadline for the 1065 form, which is March 17th, 2025. If you file for an extension, you’ll have to file both forms by September 15th, 2025.  

Taxes for S Corporations have the same due date as partnerships and multi-member LLCs. The main difference between them is the forms you must file. For S Corporations, the original due date for filing form 1120S with Schedule K-1 for S corporations is March 17th, 2025. If you file for an extension, you can move your tax filing obligations to September 15th, 2025. Note here that foreigners can not own S Corporations. If you’re a nonresident thinking of opening one, don’t waste your time; you won’t be allowed to. 

And, last but not least, to extend the 1065, 1120S, and K-1 due date to September 15th, 2025, you must file Form 7004.

Cheatsheets: Tax Due Dates for Partnerships and S Corporations

Partnerships and Multi-member LLCs tax deadlines for 2025:

S Corporations tax deadlines for 2025:

BOI Report Deadline for Foreigners

Beneficial Ownership Information (BOI) is a form used to identify individuals who own or have an ownership stake in a legal entity in the US (e.g., an LLC). It should include various details about the entity and its owner/s, including:

• Names
• Addresses
• Date of births
• BOI identification number 

The BOI deadline for foreigners has moved up due to a federal Court of Appeals decision made on December 23, 2024. It says that all reporting entities must file their BOI report by January 13th, 2025, with the Financial Crimes Enforcement Network (FinCEN). However, because the 

court case that led to the extension of the BOI deadline is still ongoing, technically, filing the BOI report is on hold. Strictly speaking, you don’t have to do it, and there is a chance that BOI won’t be required in the future. 

Now, because the whole thing is up in the air, our advice here is simple: it’s better to be safe than sorry and just file the BOI report. If the US courts rule that this report is unconstitutional, you can easily backtrack on it. But, if they don’t, you can end up having to pay a lot of money in penalties.