U.S. Citizens and Resident Aliens Abroad - Where and When to File and Pay

 

Where to File

If any of the following situations apply to you: 

  • You live in a foreign country or use an APO or FPO address, or
  • You file Form 2555 to claim the foreign earned income exclusion and/or the foreign housing exclusion or deduction.

File your return using the appropriate address for your circumstances:

Requesting a refund, or no check or money order enclosed:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA

Enclosing a check or money order:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

If you are a resident of a US possession, see Publication 570, Tax Guide for Individuals With Income From U.S. Possessions, or Individuals Living in U.S. Possessions.

If none of the above situations applies to you, then you should file your U.S. federal individual income tax return at the appropriate address listed in the instructions for Form 1040.

When to File

If you file on a calendar year basis, the due date to file your return and pay the tax shown on your return is generally April 15 of the following year.

If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date to file your return and pay the tax shown on your return is 3 months and 15 days after the close of your fiscal year.

If the due date falls on a weekend or on a U.S. legal holiday, the due date for your return will be the next business day.

If you are a U.S. citizen or resident alien, you may be allowed an automatic 2-month extension to file your return and pay the tax due, if on the regular due date of your return:

  • You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or
  • You are in the military or naval service on duty outside the United States and Puerto Rico.

If you are unable to file your return by the automatic 2-month extension date, you can request an additional 4-month extension of time to file your return by filing Form 4868 before the automatic 2-month extension date. However, the 4-month extension is not an extension of time to pay. You will owe interest on any unpaid tax and may owe penalties.

In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return.

CAUTION! A tax return delivered by the U.S. mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. See the Instructions for Form 1040  for a list of designated delivery services.

Revenue Ruling 2002-23, 2002-18 IRB 811 provides that federal tax returns mailed by taxpayers in foreign countries will be accepted as timely filed if they bear an official postmark dated on or before midnight of the last date prescribed for filing, including any extension of time for such filing.

Payment Options

There are various options for paying your U.S. taxes. See Paying Your Taxes  for information about payment methods.

References/Related Topics

Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court.