If you are a U.S. citizen or resident alien living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns, and pay estimated tax in the same way as those residing in the United States.  Your worldwide income is subject to U.S. income tax, regardless of where you reside.

Your income, filing status, and age generally determine whether you must file an income tax return.  Generally, you must file a return if your gross income from worldwide sources is at least the amount shown for your filing status in the Filing Requirements table in Chapter 1 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad. (PDF 2.5 MB)

Due date for Form 1040: April 15, 2018

Possible extensions of time to file tax return:

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 without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15. Note that you must pay any tax due by April 15 or interest will be charged starting from April 15.

Other extensions may be available on IRS.gov.

 

You can mail your tax return and payment using the postal service.  If you mail a return from outside the United States, the date of filing is the postmark date.  However, if you send a payment, separately or with your return, your payment is not considered received until the date of actual receipt.  You may use approved private delivery services.  A list of approved delivery services is available on IRS.gov

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.  Many Free File and e-file partners accept a foreign address.  E-File options are listed on IRS.gov.

(Please note: All Forms and Instructions are in PDF format. File size is indicated at each document.)

1040, U.S Individual Income Tax Return (190KB)
Instructions to Form 1040 (2.9MB)

1116, Foreign Tax Credit (120KB)
Instructions to Form 1116 (360KB)

2350, Application for Extension of Time to File U.S. Income Tax Return (for U.S. citizens and residents abroad) (505KB)

2350 in Spanish (515KB)

2555, Foreign Earned Income Exclusion (220KB)
Instructions to Form 2555 (290KB)

2555-EZ, Foreign Earned Income Exclusion (150KB)
Instructions to Form 2555-EZ (170KB)

4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return (510KB)

4868 in Spanish (520KB)

8802, Application for United States Residency Certificate (160KB)
Instructions to Form 8802 (250KB)

8938, Statement of Specified Foreign Financial Assets (190KB)
Instructions to Form 8938 (270KB)

14653, Certification by U.S. Person Residing Outside of the United States for Streamlined Foreign Offshore Procedures (300KB)

You must pay your taxes in U.S. dollars.

Direct pay option.  You can pay online with a direct transfer from your U.S. bank account using Direct Pay, the Electronic Federal Tax Payment System, or by a U.S. debit or credit card.  You also can pay by phone using the Electronic Federal Tax Payment System or by a U.S. debit or credit card.

Foreign wire transfers.  If you have a U.S. bank account, you can use:  EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer).  If you do not have a U.S. bank account, ask if your financial institution has a U.S. affiliate that can help you make same-day wire transfers.

Foreign electronic payments.  International taxpayers who do not have a U.S. bank account may transfer funds from their foreign bank account directly to the IRS for payment of their tax liabilities.

You also may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), by June 30, 2016.

The IRS provides tax information in Chinese, Korean, Russian, Spanish, and Vietnamese.  Go to www.irs.gov and use the drop down box under “Languages” on the upper right corner to select your language.

Contact the International Taxpayer Service Call Center by phone or fax.  The International Call Center is open Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time).

Tel: 267-941-1000 (not toll-free)
Fax: 267-941-1055

If you receive a notice from the IRS and need to contact the IRS, call the number listed in the notice or the International Taxpayer Service Call Center (contact information is listed in the section above).

For information, see the IRS website about international taxpayers.

For general information about international taxpayers, see Publication 54, Taxation of U.S. Citizens and Residents Abroad.

For information on the Affordable Care Act and taxpayers outside the United States, see Publication 5187,  (PDF 917 KB) Health Care Law.

 

If you have not filed all the returns that you should have and want to catch up on your filing obligations, see IRS makes changes to offshore-programs.