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U.S. Citizens and Resident Aliens Abroad

If you are a U.S. citizen or resident alien, 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, regardless of where you reside.

When to File

If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return and pay any amount due without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15.

If you are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, before the automatic 2-month extension date. However, any tax due payments made after June 15 will be subject to both interest charges and failure to pay penalties.

Where to File

If you are a U.S. citizen or resident alien (Green Card Holder) and you live in a foreign country, mail your U.S. tax return to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA

Estimated tax payments should be mailed with form 1040-ES to:

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA

Taxpayers with an AGI (Adjusted Gross Income) of $58,000 or less can electronically file their tax return for free using freefile. Taxpayers with an AGI greater than $58,000 can either use the Free File Fillable Forms or efile by purchasing commercial software. A limited number of companies provide software that can accommodate foreign addresses. To determine which will work best for you, view the complete Free File Software list and the services provided.

Taxpayer Identification Number

Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return will need a social security number (SSN) or individual taxpayer identification number (ITIN). To obtain a SSN, use form SS-5, Application for a Social Security Card. To get form SS-5, or to find out if you are eligible for a social security card, contact a Social Security Office or visit Social Security International Operations. If you, or your spouse, are not eligible for a SSN, you can obtain an ITIN by filing form W-7 along with appropriate documentation.

Exchange Rates

You must express the amounts you report on your U.S. tax return in U.S. dollars. If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars. Taxpayers generally use the yearly average exchange rate to report foreign-earned income that was received regularly throughout the year. However, if you had foreign transactions on specific days, you may also use the exchange rates for those days. Exchange rates can be found at Foreign Currency and Currency Exchange Rates. Yearly average currency exchange rates for most countries can be found at Yearly Average Currency Exchange Rates.

How to Get Tax Help

The IRS Office in Philadelphia provides international tax assistance. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. EST and can be contacted by:

  • Phone: 1 (267) 941-1000 (not toll-free)
  • FAX:1 (267) 941-1055
  • Email: Email the IRS
    (e-mail is for general tax questions; NOT questions regarding your tax account)
  • Mail: Internal Revenue Service
    Philadelphia, Pa 19255-0725

The IRS has customer service personnel available to provide tax assistance in the following Embassies and Consulates abroad:

 

Permanent IRS Offices Outside the United States
Office Address Office Phone Numbers and Email

U.S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str.
30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49) (69) 7535-3811 to request an appointment.

Phone Service
Tel: [49] (69) 7535-3823
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.
Monday through Thursday
U.S. Embassy
Internal Revenue Service
London
24/31 Grosvenor Square
London W1A 1 AE
England
Walk-in assistance
Tuesday through Thursday
9:00 a.m. - 1:00 p.m. and 2:00 p.m. - 4:00 p.m.

Phone Service
Tel: [44] (207) 894-0477
Monday 9 a.m. to 4 p.m.
Tuesday through Thursday 9 a.m. to 12:00 noon.
Fax: [44] (207) 495-4224
U.S. Embassy
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08
France
Walk-in assistance
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel. [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: +33-1-4312-2303
Email: irs.paris@irs.gov
U.S. Embassy Beijing
Internal Revenue Service
No. 55 An Jia Lou Lu
Beijing 100600
Peoples Republic of China
Walk-in assistance by appointment only.
Wednesdays 1:00 p.m. – 4:00 p.m.
Call or email to request an appointment.

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
Email: irs.beijing@irs.gov (for all inquiries)

 

Help with Unresolved Tax Problems

If you are experiencing a tax problem that is causing you economic harm or has not been resolved through normal channels, you can contact the Taxpayer Advocate.

References/Related Topics

Page Last Reviewed or Updated: 31-Jan-2014

The File Taxes 2012

File taxes 2012 Publication 514 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. File taxes 2012 Tax questions. File taxes 2012 Useful Items - You may want to see: Reminders Future developments. File taxes 2012  For the latest information about developments related to Pub. File taxes 2012 514, such as legislation enacted after it was published, go to www. File taxes 2012 irs. File taxes 2012 gov/pub514. File taxes 2012 Alternative minimum tax. File taxes 2012  In addition to your regular income tax, you may be liable for the alternative minimum tax. File taxes 2012 A foreign tax credit may be allowed in figuring this tax. File taxes 2012 See the instructions for Form 6251, Alternative Minimum Tax—Individuals, for a discussion of the alternative minimum tax foreign tax credit. File taxes 2012 Change of address. File taxes 2012  If your address changes from the address shown on your last return, use Form 8822, Change of Address, to notify the Internal Revenue Service. File taxes 2012 Photographs of missing children. File taxes 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File taxes 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File taxes 2012 Introduction If you paid or accrued foreign taxes to a foreign country on foreign source income and are subject to U. File taxes 2012 S. File taxes 2012 tax on the same income, you may be able to take either a credit or an itemized deduction for those taxes. File taxes 2012 Taken as a deduction, foreign income taxes reduce your U. File taxes 2012 S. File taxes 2012 taxable income. File taxes 2012 Taken as a credit, foreign income taxes reduce your U. File taxes 2012 S. File taxes 2012 tax liability. File taxes 2012 In most cases, it is to your advantage to take foreign income taxes as a tax credit. File taxes 2012 The major scope of this publication is the foreign tax credit. File taxes 2012 The publication discusses: How to choose to take the credit or the deduction, Who can take the credit, What foreign taxes qualify for the credit, How to figure the credit, and How to carry over unused foreign taxes to other tax years. File taxes 2012 Unless you qualify for exemption from the foreign tax credit limit, you claim the credit by filing Form 1116 with your U. File taxes 2012 S. File taxes 2012 income tax return. File taxes 2012 Two examples with filled-in Forms 1116 are provided at the end of this publication. File taxes 2012 Comments and suggestions. File taxes 2012   We welcome your comments about this publication and your suggestions for future editions. File taxes 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File taxes 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes 2012   You can send your comments from www. File taxes 2012 irs. File taxes 2012 gov/formspubs/. File taxes 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications”. File taxes 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File taxes 2012 Ordering forms and publications. File taxes 2012   Visit www. File taxes 2012 irs. File taxes 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File taxes 2012 Internal Revenue Service 1201 N. File taxes 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File taxes 2012   If you have a tax question, check the information available on IRS. File taxes 2012 gov or call 1-800-829-1040. File taxes 2012 We cannot answer tax questions sent to either of the above addresses. File taxes 2012 Useful Items - You may want to see: Publication 54 Tax Guide for U. File taxes 2012 S. File taxes 2012 Citizens and Resident Aliens Abroad 519 U. File taxes 2012 S. File taxes 2012 Tax Guide for Aliens 570 Tax Guide for Individuals With Income From U. File taxes 2012 S. File taxes 2012 Possessions Form (and Instructions) 1116 Foreign Tax Credit See How To Get Tax Help near the end of this publication for information about getting these publications and this form. File taxes 2012 Prev  Up  Next   Home   More Online Publications