U.S. citizens must report their worldwide income on their federal income tax returns. Living or earning income outside the United States does not relieve a U.S. citizen of the responsibility of filing tax returns. However, U.S. citizens living and/or working abroad may be entitled to various deductions, exclusions, and credits. For more information, please see the State Department website on U.S. tax issues overseas.
Please note that U.S. embassies and consulates cannot mail tax returns on behalf of U.S. taxpayers living abroad through the diplomatic pouch or other Department facilities.
Who Must File?
If you are a U.S. citizen or resident alien living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns, and pay estimated tax in the same way as those residing in the United States. Your worldwide income is subject to U.S. income tax, regardless of where you reside.
Your income, filing status, and age generally determine whether you must file an income tax return. Generally, you must file a return if your gross income from worldwide sources is at least the amount shown for your filing status in the Filing Requirements table in Chapter 1 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad. (PDF 2.5 MB)
When Is The 2015 Federal Tax Return Due?
Due date for Form 1040: April 15, 2016
Possible extensions of time to file tax return:
Automatic extension to June 15, 2016, for taxpayers living outside the United States and Puerto Rico. No form is required; write “Taxpayer Resident Abroad” at the top of your tax return.
Caution: This extension applies only for filing your tax return, not for payment. If you owe any taxes, you’re required to pay by April 15, 2016. Interest and penalties generally will be applied if payment is made after this date.
Extension for all taxpayers to October 15, 2016: File Form 4868.
Caution: This extension applies only for filing your tax return, not for payment. If you owe any taxes, you’re required to pay by April 15, 2016. Interest and penalties will generally be applied if payment make after this date.
Other extensions may be available on IRS.gov
Can I Electronically File My Return?
You can prepare and e-file your income tax return, in many cases for free. Participating software companies make their products available through the IRS. Many Free File and e-file partners accept a foreign address. E-File options are listed on IRS.gov.
Can I Mail My Return And Payment?
You can mail your tax return and payment using the postal service. If you mail a return from outside the United States, the date of filing is the postmark date. However, if you send a payment, separately or with your return, your payment is not considered received until the date of actual receipt. You may use approved private delivery services. A list of approved delivery services is available on IRS.gov.
How Do I Pay My Taxes?
You must pay your taxes in U.S. dollars.
Direct pay option. You can pay online with a direct transfer from your U.S. bank account using Direct Pay, the Electronic Federal Tax Payment System, or by a U.S. debit or credit card. You also can pay by phone using the Electronic Federal Tax Payment System or by a U.S. debit or credit card.
Foreign wire transfers. If you have a U.S. bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). If you do not have a U.S. bank account, ask if your financial institution has a U.S. affiliate that can help you make same-day wire transfers.
Foreign electronic payments. International taxpayers who do not have a U.S. bank account may transfer funds from their foreign bank account directly to the IRS for payment of their tax liabilities.
Does The Irs Provide Help In Other Languages?
The IRS provides tax information in Chinese, Korean, Russian, Spanish, and Vietnamese. Go to www.irs.gov and use the drop down box under “Languages” on the upper right corner to select your language.
Where Can I Get Help?
Contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is open Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time).
Tel: 267-941-1000 (not toll-free)
Fax: 267-941-1055
I Received A Notice From The Irs – What Do I Do?
If you receive a notice from the IRS and need to contact the IRS, call the number listed in the notice or the International Taxpayer Service Call Center (contact information is listed in the section above).
I Haven't Filed All My Tax Returns – What Can I Do?
If you have not filed all the returns that you should have and want to catch up on your filing obligations, see IRS makes changes to offshore-programs.