If you are a U.S. citizen or Lawful Permanent Resident (green card holder), you are responsible for filing U.S. federal income tax returns while abroad. Living or earning income outside the United States does not relieve the responsibility for filing. However, U.S. citizens living and/or working abroad may be entitled to various deductions, exclusions, and credits. The Internal Revenue Service (IRS) advises that U.S. citizens and resident aliens living outside the United States may use IRS’s Free File program to prepare and file their federal tax returns electronically.

You will find useful information on the Internal Revenue Service (IRS) website, such as Frequently Asked Questions about taxes or how to apply for an Individual Taxpayer Identification Number (ITIN).

International Taxpayer Services

The call center is operational Monday through Friday, from 6:00 AM to 11:00 PM, Eastern Standard (USA) Time:

Tel: 001-267-941-1000 (not toll free); select the option for international callers

Fax: 001-681-247-3101 (a response should be received within 10 to 12 working days)

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

Downloadable forms, publications, and answers to your federal tax questions can be found at www.IRS.gov. The website contains a wide variety of topics, including information for international and military taxpayers.

If you would like to receive forms by U.S. mail, you can order them from the IRS website or by calling 001-800-829-3976.

Need someone to prepare your tax return? The IRS maintains a directory of Federal Tax Return Preparers with Credentials and Select Qualifications located across the world.

Useful articles from IRS.gov website

• Tax Guide for U.S. Citizens and Resident Aliens Abroad (PDF 1.7 MB)
• Tax Scams & Consumer Alerts
• Don’t be Fooled, Phone Scams Continue to Be Serious Threat
• For all news see the gov Newsroom

State Taxes

The American Citizen Services Section does not have state tax forms. The Federation of Tax Administrators maintains a listing of State Tax Agencies here. The Embassy is not responsible for the information on their website.