The Internal Revenue Service (IRS) has provided the following guidance for U.S. citizens abroad preparing for the tax filing season.
Who Must File?
All U.S. citizens and resident aliens must file a U.S. individual income tax return, even if they permanently live outside the United States and may not owe any tax because of income exclusion or tax credit.
Can I Mail My Return and Payment?
You can mail your tax return and payment using the postal service or approved private delivery services. A list of approved delivery services is available on IRS.gov. If you mail a return from outside the United States, the date of filing is the postmark date. However, if you mail a payment, separately or with your return, your payment is not considered received until the date of actual receipt.
Can I Electronically File My Return?
You can prepare and e-file your income tax return, in many cases for free. Participating software companies make their products available through the IRS. E-File options are listed on IRS.gov.
Important Information and Links
- Foreign Account Tax Compliance Act (FATCA)
- The Department of State, the Department of Treasury, the IRS, and the Social Security Administration have developed a joint FAQ on the Foreign Account Tax Compliance Act (FATCA)
- Department of Treasury FATCA resource
- Treasury press releases regarding final FATCA guidelines for institutions and final FATCA regulations
- Treasury Notes: Myth vs. FATCA
- IRS FATCA resource page
- FATCA FAQs on filing
- FATCA Information for Individuals
- Report of Foreign Bank and Financial Accounts (FBAR)