Joint Frequently Asked Questions (FAQ)
from the Department of the Treasury, the Department of State, the Internal Revenue Service, and the Social Security Administration
on Obtaining Social Security Numbers, Expatriation, and Tax Implications
The Internal Revenue Service (IRS) has provided the following guidance for U.S. citizens abroad preparing for the tax filing season. This IRS guidance is posted under Federal Benefits and Obligations on www.travel.state.gov.
Who Must File?
U.S. citizens must report their worldwide income on their federal income tax returns. Living or earning income outside the United States does not relieve a U.S. citizen of the responsibility for filing tax returns. However, U.S. citizens living and/or working abroad may be entitled to various deductions, exclusions, and credits. For basic tax information for Americans overseas, please visit the U.S. Citizens and Resident Aliens Abroad page of the Internal Revenue Service. For more information on general U.S. tax issues, please consult the IRS web site www.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.
Useful Contact Information
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)
You may also contact the IRS office in London, Paris, or Frankfurt. For addresses and telephone numbers, contact my local office internationally.
U.S. State Tax Information
The American Citizen Services does not have state tax forms. For your convenience, we list the states’ tax web sites below.
Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | Delaware |
District of Columbia | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas |
Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi |
Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico |
New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania |
Rhode Island | South Carolina | South Dakota | Tennessee | Texas | Utah |
Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming
Reporting Foreign Bank Accounts
The public may be unaware of their obligation to report their foreign bank accounts to the Department of the Treasury. Recent news events have highlighted foreign bank account reporting. While there are many legitimate reasons to own foreign financial accounts, there are also responsibilities that go along with owning such accounts. Foreign account owners must remember that they may have to report their accounts to the government, even if the accounts do not generate any taxable income. The link below provides information for filing a Report of Foreign Bank and Financial Account, Form TD F 90-22.1, which is better known as the FBAR form.
IRS’s FAQs Regarding Report of Foreign Bank and Financial Accounts.
Joint Foreign Account Tax Compliance Act (FATCA) FAQ – Joint Frequently Asked Questions from the Department of the Treasury, the Department of State, the Internal Revenue Service and the Social Security Administration on Obtaining Social Security Numbers, Expatriation and Tax Implications (2019).