Publication 516 - Introductory Material

Future Developments

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Combat zone participants. If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U.S. Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. For details, see Publication 3, Armed Forces' Tax Guide.

Death due to terrorist or military action. U.S. income taxes are forgiven for a U.S. Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U.S. Government. The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. For additional details, see Publication 559, Survivors, Executors, and Administrators.

Form 8938. If you have or had foreign financial assets, you may have to file Form 8938 with your return. See Foreign Bank Accounts, later.


If you are a U.S. citizen working for the U.S. Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. You are taxed on your worldwide income, even though you live and work abroad.

However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. This publication explains:

  • Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and

  • Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return.

U.S. possessions.   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. That information is in Publication 570, Tax Guide for Individuals With Income From U.S. Possessions.

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Ordering forms and publications.   Visit to download forms and publications. You can also go to to order current and prior-year forms, publications, and instructions. Your order should arrive within 10 business days. If you prefer, write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service 
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Bloomington, IL 61705-6613

Tax questions.   If you have a tax question, check the information available at We cannot answer tax questions sent to either of the previous addresses.

Useful Items - You may want to see:


  • 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad

  • 463 Travel, Entertainment, Gift, and Car Expenses

  • 514 Foreign Tax Credit for Individuals

  • 519 U.S. Tax Guide for Aliens

  • 521 Moving Expenses

  • 523 Selling Your Home

Form (and Instructions)

  • Schedule A (Form 1040) Itemized Deductions

  • 1040 U.S. Individual Income Tax Return

  • 1116 Foreign Tax Credit

  • 2106 Employee Business Expenses

  • 2106-EZ Unreimbursed Employee Business Expenses

  • 3903 Moving Expenses

  • 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

  • 8938 Statement of Specified Foreign Financial Assets

  • FinCEN Form 114 Report of Foreign Bank and Financial Accounts (FBAR)

How To Get Tax Information

See How To Get Tax Help in the instructions for your income tax return for information about getting the publications and forms, listed earlier. You can also get tax assistance through the Internet or your smart phone. and IRS2Go are ready when you are — 24 hours a day, 7 days a week.

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