Cross-Border Filing Calendar 2027: FBAR, Form 8938, Modelo 720 and More

American clients abroad file on two calendars at once. The dates below cover the 2026 tax year for the US and the countries where we see the most American clients. Pin it before January, when the first of them arrive.

• 31 December 2026: the reporting year closes. Spain's Modelo 720 uses year end values, Form 8938 looks at both year end and highest values, the FBAR uses each account's highest value, and France's Form 3916 covers every account held during the year. Capture statements now rather than in March.
• 1 January 2027: valuation date for France's IFI real estate wealth tax.

• 15 January: US fourth quarter estimated tax payment for 2026.
• 31 January: UK online Self Assessment for the 2025 to 2026 tax year, with any balance due and the first payment on account for 2026 to 2027.
• 1 January to 31 March: Spain's Modelo 720 for assets held outside Spain at 31 December, where a category exceeds 50,000 euros. After the first filing, a new one is generally needed only if a category has grown by more than 20,000 euros or an asset was sold or closed. See our Spain checklist.

• 1 April to 30 June: Portugal's Modelo 3 return, with foreign income and every foreign account on Anexo J. See our Portugal checklist.
• Early April to 30 June: Spain's income tax campaign (Renta). Exact opening dates are announced each year.
• 5 April: the UK 2026 to 2027 tax year ends.
• 15 April: US return for taxpayers living in the US, and the payment date for everyone: clients abroad get more time to file, not to pay, so interest runs from this date. Also the FBAR due date, with an automatic extension to 15 October, and the first 2027 estimated payment.
• Late May to early June: France's online income tax return and Form 3916 for foreign accounts, with the deadline set by department and announced each spring. In 2026 the dates were 21 May, 28 May and 4 June. See our France checklist.
• 15 June: US return and Form 8938 for taxpayers living abroad, under the automatic two month extension. Also the second 2027 estimated payment.

• 31 July: UK second payment on account.
• 15 October: extended US return, and the end of the FBAR's automatic extension.
• 15 December: a further extension that taxpayers living abroad can request from the IRS, if they already extended to October.

Every filing above draws on the same account data: which accounts the client held, their maximum and year end balances, and in which currency. Firms that collect it once, early, get through the season without chasing statements in April. Our FBAR prep guide for advisors walks through that workflow, and the Expat Client Exposure Check shows which of these filings apply to one client in six questions.

General information, not tax or legal advice. Deadlines can move when they fall on weekends or holidays and are sometimes changed by the authorities, so confirm each date with the relevant agency.