Tax Return Filing Deadlines for U.S. Citizens Living in the Netherlands

For U.S. citizens residing in the Netherlands, tax return filing comes with dual responsibilities. It means understanding the rules for both the U.S. and Dutch tax systems. Knowing the filing deadlines is essential to stay compliant and avoid penalties: 

U.S. Tax Filing Deadlines

Below are the key filing deadlines you need to know. There’s different filing deadlines for individuals and corporations: 

Individual filing deadlines:

• April 15 – The standard deadline for individual U.S. tax returns. All tax payments are due by this date, even if you file an extension. Extensions to file are not extensions to pay. If you owe tax, interest and penalties may begin accruing after this date.

• June 15 – U.S. citizens living abroad automatically receive a two-month filing extension. This extension applies only to filing—not payment.

• October 15 –Expats may request an additional extension, pushing the filing deadline to October 15.

• December 15 – In limited cases, a final extension may be requested. This requires physically mailing a letter to the IRS before the October 15 deadline.

Business filing deadlines: 

These are the filing deadlines you need to know if you run a business abroad: 

• March 15 – S corporations and partnerships must file by this date if they follow a calendar fiscal year.

• April 15 – C corporations must file by this date if they follow a calendar fiscal year.

• Other Fiscal Year-End Dates – If If your business uses a non-calendar fiscal year, the filing deadline is the 15th day of the third month following the end of your fiscal year. For example, if a business’s fiscal year ends on June 30, the tax return is due by September 15.

If an extension is needed, you must file Form 7004 to receive an additional six months.

The Netherlands Tax Filing Deadline 

The Dutch tax system operates on a calendar year, running from January 1 to December 31. Here’s an overview of the key dates for Dutch tax filings:

• January 1: Start of the Dutch tax year. The beginning of the financial year for individuals and businesses in the Netherlands.
• March 1: Tax authorities (Belastingdienst) begin accepting tax returns.
• April 1: Filing by this date ensures a response from the tax authorities before July 1.
• May 1: Standard deadline for filing Dutch income tax returns. Failure to file by this date may result in penalties unless an extension is requested.

After filing, any taxes owed must be paid within two months of receiving the final assessment of your return.

Note: due to demand, your Dutch return may be extended and not completed until late in the year. Many U.S. expat tax payers may not end up filing their U.S. return until October! 

Special considerations for businesses – Businesses operating in the Netherlands have similar deadlines to individuals, but businesses may need to submit quarterly VAT returns in addition to their annual income tax filings.

Tax Filing Requirements for U.S. citizens in The Netherlands

Tax filing in the U.S.  – The United States taxes its citizens on worldwide income. What does this mean for you? U.S. citizens living in the Netherlands must still file a tax return for America. This includes reporting all sources of income, even if you earn it abroad.

Additionally, if the combined value of your foreign accounts exceeds $10,000 at any point during the year, you must file an FBAR (Foreign Bank Account Report). The FATCA (Foreign Account Tax Compliance Act) also requires that you disclose specific foreign assets above certain thresholds. 

Read here the full guide on Taxes in The Netherlands for U.S. citizens 

Tax filing in The Netherlands  – U.S. citizens living in the Netherlands must pay Dutch taxes if they meet the residency criteria. Dutch tax residency is determined by factors like having a permanent home or spending more than 183 days a year in the Netherlands. As residents, they are subject to Dutch income tax on worldwide income, divided into three categories or “boxes,” covering income from employment, investments, and savings.

The U.S. and The Netherlands have a tax treaty to help prevent double taxation for U.S. citizens living abroad. Through this treaty, you may qualify for the Foreign Earned Income Exclusion (FEIE), which allows you to exclude a set amount of foreign income from U.S. taxes.  

Always make sure to speak with a tax expert to navigate your personal situation.  

Filing Tax Returns From Previous Years 

The IRS offers the Streamlined Offshore Compliance Procedures, which allows U.S. taxpayers to catch up on missed returns without facing penalties. This is as long as the failure to file was non-willful.

This procedure allows taxpayers to catch up on their obligations while avoiding severe penalties. Read here if you qualify for the streamlined offshore compliance procedure and what to do if you don’t qualify. 

If you need to correct errors or update information, you can do this by amending a tax return. It’s filed using Form 1040-X. Once the IRS receives your amended return, they will review it to ensure your changes are valid.

In the Netherlands, you can submit prior-year tax returns. The Dutch tax authorities typically allow taxpayers to file corrections or make declarations for earlier years within a reasonable period.

If you’ve missed filing tax returns in either the U.S. or the Netherlands, it’s important to act promptly to avoid penalties. 

Navigate Your Personal Tax Situation with BNC Tax & Accounting 

BNC specializes in tax preparation and planning for U.S. citizens living abroad. This includes how foreign income, businesses or rental properties affect your federal and state tax liability. We also advise clients how to use tax benefits to their advantage.

If you have questions or concerns about your taxes, book your free 15 minute call here. You will have the opportunity to speak with a fellow expat who can guide you towards tax compliance.