IRS / Income Tax

Taxpayer Information 

U.S. citizens and Permanent Residents are taxed on their worldwide income and may be required to file income taxes with the IRS. Every U.S. citizen or permanent resident must file a U.S. income tax return if certain income levels are reached. Income for filing requirement purposes is determined without regard to the foreign-earned income exclusion. To determine whether you are required to file a U.S. income tax return you will need to review the income levels for filing purposes that appear in IRS publications, including Publication 17: Tax Guide for Individuals and Publication 54: Tax Guide for U.S. Citizens and Resident Aliens Abroad (Adobe Reader required).

Consular officers are not permitted to assist with either filling out or filing taxes. You should contact an accountant, a tax attorney or the IRS for assistance with your taxes. Tax forms and publications are available at the American Citizen Services section of the U.S. Embassy during the annual tax season, from about mid-January through the end of April. Tax forms and publications can also be downloaded directly from the IRS website at www.irs.gov.

Tax returns must be filed directly with the Internal Revenue Service or your state's revenue service. They cannot be filed at the Embassy, or mailed through the APO. Please see your state’s revenue service web site for more information about filing your state taxes.