Who Must File?
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.
When is the 2015 Federal Tax Return Due?
Due date for Form 1040: April 18, 2016
The due date is April 18 instead of April 15 because of the Emancipation Day holiday in Washington, D.C., — even if you do not live in the District of Columbia. If you live in Maine or Massachusetts, your federal tax return is due April 19, 2016, the day after the Patriots’ Day holiday in those states.
Possible extensions of time to file tax return:
Automatic extension to June 18, 2016, for taxpayers living outside the United States and Puerto Rico. No form is required; write “Taxpayer Resident Abroad” at the top of your tax return.
Caution: This extension applies only for filing your tax return, not for payment. If you owe any taxes, you’re required to pay by April 18, 2016. Interest and penalties generally will be applied if payment is made after this date.
Extension for all taxpayers to October 18, 2016: File Form 4868.
Caution: This extension applies only for filing your tax return, not for payment. If you owe any taxes, you’re required to pay by April 18, 2016. Interest and penalties will generally be applied if payment make after this date.
Other extensions may be available on IRS.gov.
Can I Mail My Return and Payment?
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
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. Many Free File and e-file partners accept a foreign address. E-File options are listed on IRS.gov.
What Forms Might I Need?
1040, U.S Individual Income Tax Return
2555, Foreign Earned Income Exclusion
2555-EZ, Foreign Earned Income Exclusion
4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
8802, Application for United States Residency Certificate
8938, Statement of Specified Foreign Financial Assets
How Do I Pay My Taxes?
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.
Are There Other Reporting Requirements?
You also may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), by June 30, 2016.
Does the IRS Provide Help in Other Languages?
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.
Where Can I Get Help?
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
I Received a Notice from the IRS — What Do I Do?
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).
Where Can I Get More Information?
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, Health Care Law.
I Haven’t Filed All My Tax Returns — What Can I Do?
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.
We strongly recommend that U.S. citizens traveling or residing abroad enroll in the Department of State’s Smart Traveler Enrollment Program (STEP) at travel.state.gov. STEP enrollment gives you the latest security updates and makes it easier for the U.S. Embassy or nearest U.S. consulate to contact you in an emergency. If you don’t have Internet access, enroll directly with the nearest U.S. Embassy or consulate.
Monitor the current Travel Warnings and Travel Alerts, and the Worldwide Caution on State Department’s website. Read the Country Specific Information for Canada. For additional information, refer to the “Traveler’s Checklist.”
Contact the U.S. Embassy for up-to-date information on travel restrictions. You can also call 1-888-407-4747 toll-free in the United States and Canada or 1-202-501-4444 from other countries. These numbers are available from 8:00 a.m. to 8:00 p.m. Eastern Time, Monday through Friday (except U.S. federal holidays). Follow us on Twitter and Facebook to have travel information at your fingertips.
The U.S. Embassy in Ottawa is located at 490 Sussex Drive, Ottawa, Ontario, K1N 1G8, and is open from 8:00 a.m. to 12:00 p.m. Eastern Time on Monday, Tuesday, Thursday and Friday. You can reach us at 1-613-688-5335 during business hours. If you are a U.S. citizen in need of urgent assistance outside of business hours, the emergency after-hours number for the U.S. Embassy/Consulate is 1-613-238-5335.
Note: The timestamp on this e-mail message may reflect Washington, D.C., time, which may differ from local time.
