The US tax calendar for Americans in Japan: every deadline, in order (April 15 → June 15 → October 15)
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The short version. If you’re a US person living in Japan, your filing deadline moves from April 15 to an automatic June 15 — but that’s an extension to file, not to pay. Interest on any balance owed starts running from April 15 no matter what. From there you can push filing to October 15 (Form 4868), and in rare cases to December 15 by written request. FBAR (FinCEN 114) is a separate filing with its own automatic October 15 extension that needs zero action. Meanwhile Japan’s own tax year is the calendar year, kakutei shinkoku runs mid-February to March 15, and residence tax bills land from June — which is why the two calendars fight. Bookmark this page and re-check it every year.
I don’t do my own US filing — my company hires a tax firm and I just fill in a questionnaire. So I built this page the way I’d want it if I did have to run the calendar myself: one chronological pass through the year, every date in order, with the traps marked. Everything below is drawn from IRS and FinCEN source pages. This is my own research, not tax advice — confirm each date against the official IRS page and a professional before you act.
The one distinction that costs the most: file vs. pay
Before any dates, absorb this, because it’s the single most expensive misunderstanding for Americans abroad:
Every extension below extends the deadline to file. None of them extends the deadline to pay. The IRS says it plainly in Topic 304: “An extension of time to file is not an extension of time to pay.” Interest accrues on any unpaid balance from April 15 — not from your June 15 or October 15 filing date.
So if you owe $5,000 and file in October thinking you’re on time, you were “on time” to file, but you’ve been quietly accruing interest since April. The fix is simple: if you expect to owe, pay an estimate by April 15 even if you’ll file months later.
The year, in order
| Date (or next business day) | What it is | Who it applies to | Extension? |
|---|---|---|---|
| Jan 15 | Q4 estimated tax payment (prior year) | Anyone with untaxed income owing ≥$1,000 | Fixed date |
| Feb 16 – Mar 15 | Japan kakutei shinkoku filing window (prior calendar year) | Japan tax residents who must file | Japan-side |
| Mar 15 | Japanese income tax payment due | Same | Japan-side |
| Apr 15 | US return + payment due; Q1 estimated payment; FBAR origin date | All US persons | Pay date — interest starts here |
| Jun 15 | Automatic 2-month extension to file (abroad); Q2 estimated payment | US persons whose main place of business/post of duty is outside the US | Automatic, no form |
| Jun onward | Japan residence tax bills arrive (4 installments: ~Jun/Aug/Oct/Jan) | Anyone registered as a resident on Jan 1 | Japan-side |
| Sep 15 | Q3 estimated payment | Same as above | Fixed date |
| Oct 15 | Extended filing deadline (Form 4868); FBAR automatic deadline | Filers who requested it / all FBAR filers | 4868 by request; FBAR automatic |
| Dec 15 | Final discretionary filing extension | Abroad filers, by written request only | Not automatic |
Now the detail on each.
April 15 — the anchor
April 15 (or the next business day if it lands on a weekend or federal holiday) is the primary filing and payment date for everyone, including you in Japan. It’s also the origin date for FBAR and the Q1 estimated payment. If you take nothing else from this page: this is the day the money is due.
June 15 — automatic, but attach a statement
If your main place of business or post of duty is outside the US on the regular due date — which describes essentially every US person actually living in Japan — you get an automatic two-month extension to June 15 (or next business day). No form is required. You do need to attach a statement to your return explaining that you qualify because you live/work abroad. There’s no late-filing penalty if you file by June 15. But interest on any balance still runs from April 15.
October 15 — Form 4868, by request
Can’t make June 15? File Form 4868 to push filing to October 15. For expats using the abroad extension first, file the 4868 by June 15. Still filing-only; interest still runs from April.
December 15 — discretionary, write a letter
A further extension to December 15 exists, but it’s not automatic. You send the IRS a written request before October 15 explaining the specific circumstances stopping you from filing, and it’s granted at IRS discretion. December 15 is the absolute final individual deadline in normal (non-combat-zone) circumstances. Separately, Form 2350 is a different instrument for expats who haven’t yet qualified for the Foreign Earned Income Exclusion under the presence/residence tests — it extends to 30 days after your expected qualifying date. Don’t confuse the two.
FBAR (FinCEN Form 114) — its own track
If your foreign financial accounts together exceeded $10,000 at any point in the calendar year, you must file an FBAR. It is filed separately, through the BSA E-Filing System — not attached to your 1040. Its due date is April 15, but there’s an automatic extension to October 15 that requires no form and no request. Willful non-filing penalties are severe — into six figures per violation as of my research — so if you’re near the threshold, file it. If you’re sorting out which accounts and forms apply in your first year abroad, my first tax year after leaving the US walkthrough covers the setup.
Form 8938 (FATCA) — filed with the return
Form 8938 reports specified foreign financial assets and is attached to Form 1040, so it follows your return’s deadline including extensions. Thresholds for taxpayers abroad are higher than domestic — commonly cited as $200,000 (single, last day) / $300,000 (single, any time), and $400,000 / $600,000 for married filing jointly — but confirm the current figures against the IRS Form 8938 instructions, as they’re adjusted and easy to misquote. FBAR and 8938 overlap but aren’t the same; you may need both. If your Japanese holdings include local mutual funds or investment trusts, read PFIC and Japanese funds for US persons before you file — the reporting is punishing. Same caution goes for anyone eyeing a NISA as a US citizen.
Estimated taxes — the quarterly dates
If you expect to owe $1,000 or more and don’t have enough withholding, you pay quarterly via IRS Direct Pay or EFTPS:
| Quarter | Income period | Due (or next business day) |
|---|---|---|
| Q1 | Jan 1 – Mar 31 | April 15 |
| Q2 | Apr 1 – May 31 | June 15 |
| Q3 | Jun 1 – Aug 31 | September 15 |
| Q4 | Sep 1 – Dec 31 | January 15 (following year) |
Note Q2 and Q3 cover shorter periods than the name suggests. Expats with self-employment, investment, or rental income in either country commonly end up here.
The Japan side, and where the two calendars collide
Japan’s tax year is the calendar year, same as the US. Kakutei shinkoku (確定申告) for the prior year runs roughly February 16 – March 15, with Japanese income tax due by March 15. Then residence tax (住民税 / jūminzei, roughly 10% of prior-year income) is billed separately starting from June — assessed on whether you were a registered resident on January 1 — usually in four installments.
Here’s the fight. You pay Japanese income tax for Year N by March 15 of Year N+1 — after the US April 15/June 15 window for that same year. If you want to claim that Japanese tax as a Foreign Tax Credit on your US return, you need to have paid (or accrued) and documented it before you file. Two clean options:
- If you can pay your Japanese tax and document it before filing → file your US return after that (using the June 15 or October 15 extension is exactly what those extensions are for).
- If you file the US return first and pay Japan later → you may have to pick the credit up on an amended return (Form 1040-X), which is extra work.
This is also where the FEIE-vs-FTC choice bites: excluding income versus crediting foreign tax paid have different timing and trade-offs, and residence tax paid across June–January is often not cleanly creditable for the year it’s paid. That decision is genuinely situation-dependent — get it right with a professional rather than a blog. A US–Japan expat specialist like Taxes for Expats is one place to start (that link is a referral and gives $25 off your first filing — it’s not the only firm, so compare). (Full disclosure: I get a small credit if you file through it; you get $25 off. Use whoever fits your situation.)
FAQ
Do I really get until June 15 automatically, or do I have to file something first?
It’s automatic if your main place of business or post of duty is outside the US on April 15 — no advance form. But you must attach a statement to the return explaining that you qualify by living/working abroad. And it only extends filing: pay any balance by April 15 to stop interest.
Is FBAR filed with my tax return?
No. FBAR is FinCEN Form 114, filed separately through the BSA E-Filing System, not attached to your 1040. It has its own automatic extension to October 15 that requires no action. Form 8938, by contrast, is attached to your return.
The dates on this page — will they be right next year?
The rules hold year to year, but exact dates shift. When April 15, June 15, or a quarterly date lands on a weekend or federal holiday, it moves to the next business day (in 2025, the abroad deadline fell on June 16 because the 15th was a Sunday). Confirm the current year’s actual dates on the IRS calendar before acting — the framework is stable; the numbers aren’t guaranteed.