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. For a calendar year return, the automatic 2-month extension is to June 15. For calendar year 2021 you must pay any tax due by April 18, 2022, or interest will be charged. 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. If you are allowed extensions to June 15 and/or October 15, you will owe interest on any unpaid tax amount from the original due date of the return (April 18, 2022, for calendar year 2021). 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. Resources Filing Requirements U.S. Citizens and Resident Aliens Abroad — General Information U.S. Citizens and Resident Aliens Abroad — Filing Requirements U.S. Citizens and Resident Aliens Abroad — Extensions of Time to File E-file Filing Prior Year Tax Returns Tax Information for Members of U.S. Armed Forces 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 Income Allowances, Differentials, and Other Special Pay Fulbright Grants U.S. Foreign Service Employees Yearly Average Currency Exchange Rates U.S. Residency Status Nonresident Spouse Treated as a Resident Individuals Living or Working in U.S. Possessions U.S. Citizens and Resident Aliens Abroad — Head of Household Credits Foreign Tax Credit Earned Income Tax Credit Rules Education Credits Child and Dependent Care Credit Deductions and Exclusions Foreign Earned Income Exclusion Foreign Housing Exclusion Individual Retirement Arrangements and the Foreign Earned Income Exclusion/Deduction Moving Expenses to and from the United States Other Taxes Expatriation Tax Certification of U.S. Residency for Tax Treaty Purposes Persons Employed Abroad by a U.S. Person Persons Employed by a Foreign Employer Persons Employed by a Foreign Person Persons Employed by a Foreign Government or International Organization Social Security Tax Consequences of Working Abroad Social Security Agreements with Foreign Countries (Totalization Agreements) Wages Paid to U.S. Citizens and Resident Aliens Employed Abroad Forms and Publications Certain Taxpayers Related to Foreign Corporations Must File Form 5471 Publication 54, Tax Guide for U.S. Citizens and Residents Abroad Publication 519, U.S. Tax Guide for Aliens Help Contact My Local Office Internationally Competent Authority Assistance Foreign Account Tax Compliance Act (FATCA) Reporting Foreign Bank Accounts (FBAR) Forms and Publications Frequently Asked Questions (FAQs) About International Individual Tax Matters
