If you are a resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax the same way as a U.S. citizen. You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year. In some cases, aliens can choose to be treated as U.S. resident aliens. For example, if, at the end of the tax year, you are a resident alien and your spouse is a nonresident alien, the two of you can choose to treat the nonresident alien spouse as a U.S. resident alien and file Form 1040 using the filing status married filing jointly. Tax Treatment of Resident Alien If you are a U.S. resident alien, you use the same forms and mailing addresses as U.S. citizens. You can use the same filing statuses available to U.S. citizens. You can claim the same deductions allowed to U.S. citizens if you are a resident alien for the entire tax year. See Alien Taxation – Certain Essential Concepts for a summary of some rules that apply to resident and nonresident aliens. Electronic Filing (e-file) Taxpayers with an AGI (Adjusted Gross Income) within a specified threshold can electronically file their tax return for free using Free File. Taxpayers with an AGI greater than the specified threshold can either use the Free File Fillable Forms or e-file by purchasing commercial software. A limited number of companies provide software that can accommodate foreign addresses. To determine which will work best for you, get help choosing a software provider. Determining Residency Green Card Test Substantial Presence Test Alien Residency Examples Residency Starting and Ending Dates Nonresident Spouse Treated as a Resident Dual Status Aliens Filing Requirements and Filing Status Extensions of Time to File Taxpayer Identification Number Requirement Resident Aliens Exempt from U.S. Tax: Foreign Government-Related Individuals Electing Head of Household Filing Status with Nonresident Alien Spouse Nonresident Spouse Treated as a Resident Income Resident Alien Claiming a Treaty Exemption for a Scholarship or Fellowship Certification of U.S. Residency for Tax Treaty Purposes Source of Income – Personal Services Income Wages Paid to U.S. Citizens and Resident Aliens Employed Abroad Persons Employed by a Foreign Government or International Organization Deductions Foreign Earned Income Exclusion Individual Retirement Arrangements and the Foreign Earned Income Exclusion/Deduction Credits Foreign Tax Credit Earned Income Tax Credit Rules Education Credits Child and Dependent Care Credit Other Taxes Departing Alien Clearance (Sailing Permit) Social Security Tax/Medicare Tax and Self-Employment for Work in the U.S. Self-Employment Tax for Businesses Abroad Social Security Tax Consequences of Working Abroad Persons Employed by a Foreign Government or International Organization – FICA Persons Employed by a Foreign Government or International Organization – FUTA Forms Certain Taxpayers Related to Foreign Corporations Must File Form 5471 Publication 54, Tax Guide for U.S. Citizens and Residents Abroad Resources/Help Contact My Local Office Internationally Competent Authority Assistance Foreign Account Tax Compliance Act (FATCA) Forms and Publications Reporting Foreign Bank Accounts (FBAR) Frequently Asked Questions (FAQs) About International Individual Tax Matters
