Resources including links to current Internal Revenue Service (IRS) guidance for U.S. citizens abroad are available under Federal Benefits and Obligations on the State Department website.
Who must file federal taxes?
All U.S. citizens and resident aliens must file a U.S. individual income tax return if they earn income at or above the filing requirement, even if they permanently live outside the United States and may not owe any tax because of income exclusion or tax credit.
When are 2019 federal tax returns due?
U.S. citizens abroad qualify for the extended IRS tax return filing and payment deadline of July 15, 2020. Learn more at: www.irs.gov/coronavirus.
Can I mail my return and payment?
You can mail your tax return and payment using the postal service or approved private delivery services. A list of approved delivery services is available on IRS.gov. If you mail a return from outside the United States, the date of filing is the postmark date. However, if you mail a payment, separately or with your return, your payment is not considered received until the date of actual receipt.
Where do I file?
If you are a U.S. citizen or resident alien and you live in a foreign country, mail your U.S. tax return to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA
Can I file my return electronically?
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. E-File options are listed on IRS.gov.
Am I eligible for the Economic Impact Payment?
You may be one of the millions of Americans who has already received their Economic Impact Payment. The IRS continues to calculate and automatically send these payments to most eligible individuals. If you haven’t yet received a payment, you may need to give the IRS additional information. If you aren’t required to file a tax return, you may need to visit the Non-Filer tool. To find additional information and get answers to other frequently asked questions, visit the Economic Impact Payment and the Get My Payment tool frequently asked questions pages on IRS.gov. These FAQs are updated regularly.
Important IRS Links:
Tax Information for International Taxpayers
Tax Guide for U.S. Citizens and Resident Aliens Abroad
Other IRS Links:
Individual Taxpayer Identification Number (ITIN)
Transporting currency/monetary instruments to or from the United States
Additional FAQs and Contact information for the IRS
There are several ways to receive tax information on the IRS website. The Interactive Tax Assistant tool takes you through a series of questions and gives you immediate responses to many tax law questions. International taxpayers can find answers on the FAQs about international individual tax matters page.
If you are a taxpayer with specific individual or business account questions you should contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time):
Tel: 267-941-1000 (not toll-free)
Fax: 681-247-3101 (for international tax account issues only)
Taxpayer service, formerly offered at embassies and consulates, is no longer available. Please send your tax correspondence to the applicable address below.
Individual taxpayers outside the U.S. may contact the IRS by mail at:
Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725
Business taxpayers located outside the U.S. may also contact the IRS by mail at:
Internal Revenue Service
International Accounts
Ogden, UT 84201-0038
Foreign Account Tax Compliance Act (FATCA)
The Foreign Account Tax Compliance Act (FATCA) was enacted on March 18, 2010 by the U.S. Government in order to address concerns with offshore tax evasion. The law is not country-specific and applies to U.S. citizens and resident aliens and the financial institutions that hold their accounts worldwide. Some taxpayers will be required to file the Form 8938, Statement of Specified Foreign Financial Assets, with their income tax returns, when the total value of their specified foreign financial assets exceeds certain amounts. Specified foreign financial assets include foreign financial accounts and foreign financial investment assets not held in a domestic or foreign account. The Form 8938 filing requirement does not replace or otherwise affect a taxpayer’s obligation to file an FBAR. For more information, please visit this link.
Treasury Notes: Myth vs. FATCA
Individual Taxpayer Identification Numbers (ITINs)
Each filer of a U.S. tax return and his/her dependents must provide a taxpayer identification number, either a U.S. Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). You should secure an SSN by using Form SS-5 (PDF 131 KB) if you qualify for one. If not, you should complete Form W-7. Both forms include all the necessary instructions to apply. To avoid being disallowed exemptions, you must obtain SSNs or ITINs for all children and dependents claimed on your income tax return.
Even if you have an ITIN already, you may need to renew your ITIN. All ITINs not used on a federal tax return at least once in the last three years will no longer be valid for use on a tax return as of Jan. 1, 2017. Additionally, all ITINs issued before 2013 began expiring in 2016, starting with those with middle digits of 78 and 79 (Example: (9XX-78-XXXX). All expired ITINs must be renewed before being used on a U.S. tax return. No action is needed by ITIN holders who don’t need to file a tax return next year. Also, there are new documentation requirements when applying for or renewing an ITIN for certain dependents. Find more information in the ITIN Expiration Frequently Asked Questions.
It is not necessary to come to the U.S. Embassy or Consulate as these offices do NOT issue the ITIN. There are public accounting firms overseas in certain countries that are acceptance agents for ITIN numbers. You will find a list of designated agents and the names and addresses at the IRS Acceptance Agent Program home page.
