Filing and Payment Deadlines

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U.S.

If the filing deadline falls on a Federal holiday or weekend, the deadline is moved to the next business day. Although most returns can be filed electronically, filing status or actual date of filing may require them to be filed on paper. Filings of some information returns (like 3520 / 3520-A / 709) and multiyear disclosures must be filed on paper.

Czech

If the filing deadline falls on a national holiday or weekend, the deadline is moved to the next business day. Income tax returns must be filed electronically if filer is self-employed. Penalties apply if filer must file electronically but files on paper instead.

Keep in mind that if you rely on the foreign tax credit to reduce or eliminate your U.S. tax liability, for nearly all filers only tax paid in the calendar year to your country of residence will be available to you as a foreign tax credit. Do NOT rely on the extended payment deadline (for example, March 31 or May 5) to pay your Czech tax due if you are relying on this tax as a credit on you US return. There is a remedy available to cure this timing mismatch, but it is not immediate and not cost-free to the taxpayer. Let me know if this is something that applies to you.

• Deadline to file your Czech income tax return on paper.
•  Deadline to request a discretionary extension to file. 

• Deadline to file your US tax (Form 1040) and information returns or extension to file your US tax return (Form 4868) if you are residing in the US.
• Deadline to file your US State tax return or extension  to file your US State tax return (both resident and non-resident).
• Deadline to file an automatic extension to file your US tax return in order to claim foreign earned income exclusion (Form 2350).
• Deadline to make ELIGIBLE contributions to your U.S. IRA or Roth IRA. If you have no earned income, exclude it on form 2555, are using filing status Married Filing Separately ... you may not be eligible. 

• Deadline to file your Czech income tax return electronically.

• Deadline to file your US tax (Form 1040, Form 1040NR) and information returns or an automatic extension to file your US tax return (Form 4868) if you are residing outside the US

• Final deadline to file a US tax and information returns for nonresident aliens (Form 1040NR).
• Final deadline to file your US State return (both resident and non-resident).
• Final deadline to file your Discretionary Two Month Extension to file your US  tax and information returns (both resident and non-resident). Note this is *Discretionary* - the IRS can deny this request.

• Final deadline to file your US tax (Form 1040) and information returns on a Discretionary Two Month Extension. (Note the word "Discretionary;" the IRS may reject your request.)

U.S.

Keep in mind that the IRS expects you to pay tax due ratably throughout the year. If you have an estimated tax obligation and pay too little or too late you will incur interest and penalties. If you owe more than $1000 as of April 15, you will be assessed an additional penalty of 5% of your tax liability owed on the last day of each month (starting in April) for 5 months until your liability is paid.

Czech

Tax is due by the date of the extension approved and confirmed by the Tax Authority (Financni Urad)

• Deadline to pay your individual income tax. You may pay online at www.irs.gov/payments. 

•  Deadlines to pay your estimated individual income tax. You may pay online at www.irs.gov/payments.