The filing deadline of April 15th applies to all taxpayers, irrespective of whether you live and work in the U.S. or abroad. However, expatriates who remain outside of the U.S. on the deadline may receive a 2-month extension to file. Interest will accrue during the 2-month extension period on any tax you owe that remains unpaid. Though, unlike taxpayers who reside within the U.S., a penalty for paying income tax after the deadline does not apply during the 2-month period.