The Internal Revenue Service (IRS) has provided the following guidance for U.S. citizens abroad preparing for the tax filing season. This IRS guidance is posted under Federal Benefits and Obligations on travel.state.gov.
Who Must File?
All U.S. citizens and resident aliens must file a U.S. individual income tax return, even if they permanently live outside the United States and may not owe any tax because of income exclusion or tax credit. Your worldwide income is subject to U.S. income tax, regardless of where you reside. If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., you are allowed an automatic 2-month extension to file your return without requesting an extension.
For a calendar year return, the automatic 2-month extension is to June 15. Note that you must pay any tax due by April 15 or interest will be charged starting from April 15.
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.
If you are a U.S. citizen or resident alien (including a green card holder) 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
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. E-File options are listed on IRS.gov. If you need help from a Taxpayer Assistance Center (TAC), call to schedule an appointment. All TACs are now providing service by appointment.
- TTY/TDD for people with hearing impairments
For more information please see: https://www.irs.gov/help/contact-your-local-irs-office
Foreign Account Tax Compliance Act (FATCA)
The Foreign Account Tax Compliance Act (FATCA) provisions of the Hiring Incentives to Restore Employment Act of 2010 (HIRE Act) were enacted on March 18, 2010. FATCA generally requires a foreign financial institution to enter into an agreement with the Internal Revenue Service (IRS) to report information about certain accounts held by U.S. persons or foreign entities owned by U.S. persons.
Income Tax Assistance
The IRS has discontinued the VECTA (Volunteer Embassy/Consular Tax Assistance) Program. The Embassy can no longer provide a venue for IRS-trained volunteers to assist taxpayers. All IRS overseas operations that previously provided taxpayer assistance, including walk-in assistance, ceased effective November 20, 2015.