Internal Revenue Service (U.S. Taxes)

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Click here for information regarding Overseas Filing for U.S. Taxpayers

As a reminder, U.S. embassies and consulates cannot mail tax returns on behalf of private U.S. taxpayers living abroad through the diplomatic pouch or other Department of State facilities.

If you are a taxpayer with specific individual or business account questions you should contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time):
Tel: +1 267-941-1000 (not toll-free)
Fax: +1 267-941-1055

If you are a tax professional or software provider calling about an e-file issue and it is not account related, please contact the e-help office in Austin at 512-416-7750 (not toll-free). Assistors are available Monday through Friday, from 7:00 a.m. to 6:00 p.m. (Central time).

Taxpayer service, formerly offered at some U.S. Embassies and Consulates abroad, is no longer available.  Please send your tax forms and correspondence to the applicable address indicated below.

Individual taxpayers located outside the U.S. may also contact the IRS by mail at:

Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725

Business taxpayers located outside the U.S. may also contact the IRS by mail at:

Internal Revenue Service
International Accounts
Ogden, UT 84201-0038

Other items of potential interest:

International Taxpayer Advocate:
To request Taxpayer Advocate assistance, call the Taxpayer Advocate Service toll-free number at 1-877-777-4778, or refer to Contact a Local Taxpayer Advocate (LTA) in Caribbean US Territories (Puerto Rico & US Virgin Islands) and International or Contact a Local Taxpayer Advocate (LTA) in Hawaii & Pacific US Territories (Guam, American Samoa and the Northern Mariana Islands).

The Internal Revenue Service (IRS) has provided the following guidance for U.S. citizens abroad preparing for the 2016 tax filing season.  This IRS guidance is posted under Federal Benefits and Obligations on Travel.State.gov.

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.

When is the 2016 Federal Tax Return Due?

Due date for Form 1040:  April 15, 2017.

Extensions:

  • An automatic extension to June 15, 2017, is granted 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 15, 2017.  Interest and penalties will generally be applied if payment is made after this date.
  • To request an additional extension to October 15, 2017, use 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 15, 2017.  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 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.

More Guidance and Frequently Asked Questions

This IRS guidance is posted under Federal Benefits and Obligations on travel.state.gov.  While posts do not need to include all of the information below on their websites, they should share information about tax season with the U.S. citizen community, and add the Federal Benefits and Obligations link to their web pages.  Contact information for the International Taxpayer Service Call Center is provided in paragraph 9.  U.S. embassies and consulates cannot mail tax returns on behalf of U.S. taxpayers living abroad through the diplomatic pouch or other Department facilities unless they meet the eligibility requirements provided in 14 FAM 724 Use of the Diplomatic Pouch.

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.

Yes, most U.S. Citizens must report their worldwide income on their U.S. tax return (minimum income levels apply as determined by filing status). This also applies to those people who are self-employed and earn a net-profit of US$400 or more as they are subject to social security and medical taxes. In many instances, you will qualify to claim an exclusion of up to US$70,000 for your foreign earned income; however, you must file a return to claim the exclusion. You also may be entitled to a credit for taxes paid to a foreign government, but you must file a return to claim this credit.

Due date for Form 1040:  April 15, 2017

Extensions:

  • An automatic extension to June 15, 2018, is granted 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 15, 2015.  Interest and penalties will generally be applied if payment is made after this date.

  • To request an additional extension to October 15, 2017, use 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 15, 2015.  Interest and penalties will generally be applied if payment make after this date.

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.

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.

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

  • Direct pay.  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 can also 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 the Electronic Federal Tax Payment System.  If you do not have a U.S. bank account, ask whether 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 on the notice or the International Taxpayer Service Call Center (see above).

  • For information on the IRS website about international taxpayers, see this page.
  • 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.” (PDF 575 KB)

If you have not filed all the returns required of you and want to catch up on your filing obligations, see this IRS announcement on Offshore Voluntary Compliance Program.

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New regulations giving taxpayers greater control over their personal tax return information (Internal Revenue Code Section 7216) became effective January 1, 2009. These regulations limit tax return preparers’ use and disclosure of information obtained during the return preparation process to activities directly related to the preparation of the return.

The regulations, along with supplemental Revenue Procedure 2008-35, contain the updated rules and requirements relating to disclosure and use of tax return information. These regulations apply to paid and volunteer preparers and the administrative staff that supports them. Failure to comply may result in civil or criminal penalties.

You are required to file a tax return for any year that your income exceeds minimum filing levels. Contact the IRS to bring your accounts up to date. If you owe back taxes and are unable to pay in full, the IRS offers installment payment arrangements and considers offers-in-compromise to satisfy a tax liability. Taxpayers who come forward, make a true voluntary disclosure, and file an accurate return, will not be prosecuted. For more information or filing assistance, please contact the International Taxpayer Service Call Center.

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