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. You will find useful information on the Internal Revenue Service (IRS) website.
Important IRS Links
Other IRS links
- Individual Taxpayer Identification Number (ITIN)
- Expatriation of U.S. Citizens
- Transporting currency/monetary instruments to or from the United States
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.
International Taxpayer Services
The IRS maintains a directory of Federal Tax Return Preparers with Credentials and Select Qualificationslocated across the world. Please note that American law prohibits the Dip. Mission Russia from recommending or endorsing any private facilities.
International Taxpayer Services call center is operational Monday through Friday, from 6:00 AM to 11:00 PM, Eastern Time:
Tel: 001-267-941-1000 (not toll free); select the option for international callers
Fax: 001-267-941-1055 (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
Philadelphia, PA 19255-0725
Business taxpayers located outside the U.S. may also contact the IRS by mail at:
Internal Revenue Service
Ogden, UT 84201-0038
There are many private resources on the Internet that advertise US tax filing assistance:
Combating Fraud, Waste, and Abuse in Federal Tax Administration
The Treasury Inspector General for Tax Administration (TIGTA) is responsible for oversight of IRS activities and for maintaining integrity in the U.S. federal tax system. Fraud, waste, and abuse in federal tax administration are unfair to all U.S. taxpayers and can take a variety of forms. Please report any occurrences to the TIGTA hotline.
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 | Puerto Rico | Rhode Island |South Carolina | South Dakota | Tennessee | Texas | Utah | Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming
Foreign Account Tax Compliance Act (FATCA)
The Foreign Account Tax Compliance Act (FATCA) provisions of the Hiring Incentives to Restore Employment Act of 2010 (HIRE Act) were enacted on March 18, 2010.
FATCA generally requires a foreign financial institution to enter into an agreement with the Internal Revenue Service (IRS) to report information about certain accounts held by U.S. persons or foreign entities owned by U.S. persons.