.png)
DIAN Filing Deadlines vs US Tax Calendar for Colombia Expats
If you are a US citizen or green-card holder living in Colombia, you file taxes in two countries. Two deadline calendars, two sets of forms, two tax authorities that do not talk to each other on your timeline. The Colombian tax authority (DIAN) sets its deadlines by the last digits of your NIT -- your tax ID from the RUT registry. The IRS sets its deadlines by your filing status and whether you are abroad on April 15.
Neither calendar cares that the other one exists. Your job is to make them work as one plan.
This post is education-only. Every case is different; results are never guaranteed. An Enrolled Agent can review your specific situation and help you sequence the filings.
The Colombian Side: DIAN and the Formulario 210 Calendar
Colombian resident taxpayers file the individual income tax return known as the Formulario 210. DIAN publishes an annual calendar that assigns filing deadlines based on the last two digits of the taxpayer's NIT. The calendar typically runs from early August through late October, with each digit group getting a specific date in that window.
For the 2026 season -- covering tax year 2025 income -- DIAN's calendar runs from August 12 through October 26, 2026. Deadlines are assigned by the last two digits of your NIT or cedula, running in ascending order from 01-02 at the start of the window through 99-00 at the end. Roughly seven million Colombians are expected to file in this cycle.
Note the one-year lag that trips people up: the return you file in 2026 reports your 2025 income, while your US Form 1040 filed in 2026 also reports 2025 income. Same income year, wildly different calendars.
Whether you are required to file at all for tax year 2025 turns on thresholds measured in UVT. You must file if any one of these applies:
Gross patrimony above 4,500 UVT -- about COP $224,096,000 as of December 31, 2025
Gross income of 1,400 UVT or more -- about COP $69,719,000
Credit card purchases above 1,400 UVT -- about COP $69,719,000
You were registered as responsible for IVA as of December 31, 2025
Confirm your specific date against DIAN's published calendar, and have your contador verify which threshold you crossed -- the patrimony test in particular catches Americans who own a Medellin apartment and assume a modest income keeps them out of the system.
Two points worth knowing regardless of the specific dates:
The deadline is digit-based, not universal. Two Colombians on the same street can have filing deadlines weeks apart because their NITs end in different digits. If you and your spouse file separately, you may each have a different date.
DIAN residency changes the scope. Once you cross the 183-day threshold and DIAN considers you a Colombian tax resident, your Formulario 210 reaches worldwide income. For the mechanics, read our post on Colombian tax residency and when DIAN taxes your worldwide income.
The US Side: The IRS Expat Calendar
These deadlines are fixed and safe to rely on:
Form 1040 -- April 15. If you are physically outside the US on April 15, you get an automatic two-month extension to June 15. No form needed -- it is automatic by virtue of being abroad. Interest on unpaid tax accrues from April 15 forward.
Form 4868 -- extends to October 15. File Form 4868 to push the filing deadline to October 15. This is an extension to file, not to pay. Estimate and pay any tax owed by April 15.
FBAR (FinCEN Form 114) -- April 15, automatic October 15 extension. Filed through FinCEN BSA E-Filing, NOT with your 1040. The trigger is aggregate: if all foreign financial accounts combined exceed $10,000 USD at any point during the year, you file. The October 15 extension is built in. For how Colombian bank accounts connect, see FBAR and Bancolombia: what your Colombian bank reports to the IRS.
Estimated payments -- April 15, June 15, September 15, January 15. Standard quarterly schedule applies regardless of where you live.
The FEIE (Form 2555) and the Foreign Tax Credit (Form 1116) are the two primary mechanisms for avoiding double taxation. There is no US-Colombia income tax treaty, so the FTC is especially important when Colombian tax was paid on income that is also US-taxable. For the full breakdown, read how the Foreign Tax Credit saves you without a treaty.
For 2026 the FEIE excludes up to $132,900 of foreign earned income per qualifying person, or $265,800 for a married couple where each spouse qualifies in their own right. The exclusion is inflation-adjusted annually, so confirm the figure for the year you are actually filing.
Why the Two Calendars Collide
The US June 15 extension and the DIAN filing season (roughly August through October) feel far enough apart to handle separately. In practice, the overlap creates two problems:
Document dependency. Your Colombian tax certificate may not be available until after your US June 15 deadline. If you need Colombian tax figures for your Form 1116 FTC calculation, you may be filing on extension to October 15 before those numbers are finalized. Form 4868 is often the only way to get accurate FTC numbers.
Income ordering. The FEIE and the FTC interact. If you exclude income under the FEIE, you cannot also claim a foreign tax credit on that same excluded income. Getting the allocation right depends on knowing your Colombian tax position -- which depends on your Formulario 210.
The practical sequence for most US expats in Colombia:
April 15: File Form 4868. Pay estimated tax owed. File FBAR if ready.
June 15: Automatic abroad extension -- use if needed, but interest accrues from April 15.
August-October (DIAN calendar): File the Formulario 210 on your NIT-digit date.
October 15: File the US Form 1040 with accurate FTC numbers from the Colombian return.
If you are behind on multiple years, the streamlined path back may be available -- but it has its own deadlines that sit outside this calendar entirely.
What ASTR Does on the US Side
All State Tax Resolution is a US tax firm owned by Sabih Shafi, a federally licensed Enrolled Agent. We handle the Form 1040, the FEIE (Form 2555), the Foreign Tax Credit (Form 1116), the FBAR, and state returns. We coordinate with your Colombian contador or our licensed in-country partners to get the DIAN figures we need for the FTC calculation. We do not prepare the Formulario 210 -- but we know what to ask for so the US return comes out right.
Book Your Free Review: https://www.allstatetaxresolution.com/booking-calendar/free-tax-review-20-min?referral=service_list_widget
Call or text (323) 900-0305.
This post is for general education only. Every tax situation is different. Results are never guaranteed. All State Tax Resolution is a US Enrolled Agent firm; Colombian-side tax figures and deadlines should be confirmed with a licensed in-country professional against the current DIAN resolution.
Comments