U.S. residents


If you are a U.S. resident within the meaning of Internal Revenue Code (IRC) section 7701(b)(1)(A), 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 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, an individual who is not a U.S. resident within the meaning of IRC section 7701(b)(1)(A) can choose to be treated as a U.S. resident. For example, if, at the end of the tax year, you are a U.S. resident and your spouse is a nonresident, the two of you can choose to treat the nonresident spouse as a U.S. resident and file Form 1040 using the filing status married filing jointly.

Tax treatment of U.S. residents

If you are a U.S. resident, 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 U.S. resident within the meaning of IRC section 7701(b)(1)(A) for the entire tax year.

See taxation of U.S. residents for more information.

Electronic riling (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

Filing requirements and filing status




Other taxes