Internal Revenue Service (U.S. Taxes)

The Internal Revenue Service (IRS) has provided the following guidance for U.S. citizens abroad preparing for the 2015 tax filing season.  This IRS guidance is posted under Federal Benefits and Obligations on www.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 2015 Federal Tax Return Due?

Due date for Form 1040:  April 15, 2016.

Extensions:

  • An automatic extension to June 15, 2016, 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, 2016.  Interest and penalties will generally be applied if payment is made after this date.
    • To request an additional extension to October 15, 2016, 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, 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 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.

Filing U.S. Federal Income Tax

Please note that all U.S. citizens or resident aliens must report and pay federal tax on their worldwide income, even if they live abroad. For your convenience, attached is an electronic copy of the Publication 4732 and it is also available on the internet at http://www.irs.gov Persons with specific questions on Federal taxes may write to the U.S. Internal Revenue Service Office. 11601 Roosevelt Blvd., Drop Point 820 SW, Philadelphia, PA 19154 for assistance.

The Consular Section does not stock state income tax forms. State tax forms may be obtained from each state in the United States, or may be downloaded from the internet from the following website: http://www.taxadmin.org/fta/link/forms.html.