The Internal Revenue Service (IRS) has provided the following guidance for U.S. citizens abroad preparing for the 2015 tax filing season. This IRS guidance is posted under Federal Benefits and Obligations on www.travel.state.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.
When is the 2015 Federal Tax Return Due?
Due date for Form 1040: April 15, 2016.
- An automatic extension to June 15, 2016, is granted for taxpayers living outside the United States and Puerto Rico. No form is required; write “Taxpayer Resident Abroad” at the top of your tax return.
- Caution: This extension applies only for filing your tax return, not for payment. If you owe any taxes, you’re required to pay by April 15, 2016. Interest and penalties will generally be applied if payment is made after this date.
- To request an additional extension to October 15, 2016, use Form 4868.
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.
For immediate assistance from a taxpayer specialist, you can also call, fax or email the International Customer Service Site located in Philadelphia. The Service site is open Monday through Friday, for 17 hours each day from 06:00 AM to 11:00 PM, Eastern Time. The customer service representatives there can be contacted as follows :
Tel : 001-215-516-2000
Fax : 001-215-516-2555
Inquiries in the English language regarding Tax Identification numbers should be made at:
Tel : 001-215-516-4846
Fax : 001-215-516-3271
There are many private resources on the Internet that advertise US tax filing assistance:
In Moscow, Ernest & Young http://www.ey.com/Home provides U.S. tax consultations.
Please note that American law prohibits the Embassy from recommending or endorsing any private facilities.
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.
For more information regarding reporting foreign bank accounts, please visit Report of Foreign Bank and Financial Accounts (FBAR).
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