The Internal Revenue Service (IRS) provides excellent guidance for U.S. citizens and residents living abroad as they prepare for the tax filing season. This guidance is posted on the International Taxpayers page of www.irs.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. The rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.
Can I Submit My Taxes or Get Help at the Embassy?
Unfortunately Embassy rules prohibit consular staff from accepting your tax documents or advising on tax preparation. Please note that the IRS does, however, provide tax assistance to individuals and business located outside of the United States via telephone, fax, or mail through the International Taxpayers website.
Consular staff at the Embassy can make certified copies of identification documents for resident and non-resident aliens to assist in the Individual Taxpayer Identification Number (ITIN) application process. Make a notarial appointment and bring your photo identification and $50 to the Embassy at the time of your online appointment.
(Updated November 2017)