From IRS e-News for Tax Professionals 2023-22
Tax pros, if you have American clients living and working outside of the U.S., remind them that they must file their 2022 federal income tax return by June 15. This deadline applies to both U.S. citizens and resident aliens abroad, including those with dual citizenship. Taxpayers who can't meet the June 15 due date can request an automatic six-month extension by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. This news release is also available in Spanish and Simplified Chinese.