If you are a U.S. citizen or 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. You are subject to tax on worldwide income from all sources and must report all taxable income and pay taxes according to the Internal Revenue Code.
Many Americans living abroad qualify for special tax benefits, such as the foreign earned income exclusion and foreign tax credit, but they can only get them by filing a U.S. return. For further details, see Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
U.S. taxpayers who own foreign financial accounts must report those accounts to the U.S. Treasury Department, even if the accounts don't generate any taxable income. Taxpayers should file a Report of Foreign Bank and Financial Accounts (FBAR) electronically by April 18, 2022, using the BSA e-filing system. For further details see report of Foreign Bank and Financial Accounts (FBAR).
Taxpayers must also report virtual currency transactions to the IRS on their tax returns; these transactions are taxable by law just like any other property transaction. For more information see virtual currencies.
When to file
If you are a U.S. citizen or resident alien residing overseas or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return without requesting an extension. If you use a calendar year, the regular due date of your return is April 15, and the automatic extended due date would be June 15. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.
If you qualify for the 2-month extension but are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, before the automatic 2-month extension date. Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return.
Where to file
If you are a U.S. citizen or resident alien (including a green card holder) and you live in a foreign country, and you are:
Requesting a refund, or no check or money order enclosed, mail your U.S. tax return to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Enclosing a check or money order, mail your U.S. tax return to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
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 use the free file fillable forms, the e-file by purchasing commercial software, or the authorized IRS e-file provider locator service. A limited number of companies provide software that can accommodate foreign addresses.
Taxpayer identification number
Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return will need a social security number (SSN) or individual taxpayer identification number (ITIN). To obtain an SSN, use Form SS-5, Application for a Social Security Card. To get Form SS-5, or to find out if you are eligible for a social security card, contact a Social Security office or visit Social Security international operations. If you, or your spouse, are not eligible for a SSN, you can obtain an ITIN by filing form W-7 along with appropriate documentation.
Using an IP PIN to file
If you have an Identity Protection PIN (IP PIN), the correct IP PIN must be entered on electronic and paper tax returns to avoid rejections and delays. An incorrect or missing IP PIN will result in the rejection of your e-filed return or a delay of your paper return until it can be verified.
Don’t reveal your IP PIN to anyone. It should be known only to your tax professional and only when you are ready to sign and submit your return. The IRS will never ask for your IP PIN. Phone calls, emails or texts asking for your IP PIN are scams.
If you do not have an IP PIN, refer to Get an Identity Protection PIN (IP PIN) for details.
Resources
- U.S. citizens and resident aliens abroad — filing requirements
- U.S. citizens and resident aliens abroad — extensions of time to file
- Tax information for U.S. government civilian employees stationed abroad
- Taxpayer identification number requirement
- Revocation or denial of passport in case of certain unpaid taxes
- Expatriation tax
- Certification of U.S. residency for tax treaty purposes
- Social Security tax consequences of working abroad
- Social Security agreements with foreign countries (totalization agreements)
- Social Security and Medicare tax for U.S. citizens and resident aliens employed abroad by American employers