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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Tax Trails - Am I Required to File a U.S. Individual Income Tax Return (for U.S. Citizens/Resident Aliens Living Abroad and Nonresident Aliens)?

Were you a U.S. citizen at any time during the tax year?

You're a U.S. citizen if you:

• Were born in the United States;
• Were born in Puerto Rico, Guam, the U.S. Virgin Islands, Canal Zone or the Republic of Panama, or the Commonwealth of the Northern Mariana Islands;* or
• Were born abroad to a U.S. citizen parent or parents or were adopted by a U.S. citizen parent or parents;** or
• Obtained U.S. citizenship through naturalization.

 Note: Persons born in American Samoa are U.S. nationals, not U.S. citizens.

* Note: In some cases, additional requirements, including residence requirements as of certain dates, must be met. For more information, see USCIS Policy Manual, Volume 12, Part A, Chapter 2, Becoming a U.S. Citizen.

**Note: Certain statutory requirements must be met. For more information, see USCIS Policy Manual, Volume 12, Part H, Children of U.S. Citizens and the Department of State website.


Yes    No    

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