Taxpayer Abroad Extended IRA Contributions

[tkellyesq]

When a taxpayer abroad receives an automatic two month extension does this also extend the deadline for prior year IRA contributions to June 15th?

[qbteachmt]

"What is the deadline to make contributions?

Your tax return filing deadline (not including extensions). For example, you can make 2022 IRA contributions until April 18, 2023."

Disaster relief isn't an extension to file. It changes the due date.

Here's an article:

https://www.wolterskluwer.com/en/expert-insights/disaster-tax-relief-effects-on-individual-retiremen...

[sjrcpa]

That wasn't the question. Taxpayers who live and work outside the US have until June 15 to file their tax returns. This is not an extension or disaster relief.

[TaxGuyBill]

No.

IRA contributions are due by "the time prescribed by law for filing the return for such taxable year (not including extensions thereof)".

The June 15th date is considered an "extension" (see §1.6073-4 Edit: I think it is now §1.6081-5).

[sjrcpa]

Thanks Bill. Obviously I didn't look it up.