If you are a U.S. citizen or resident alien, 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.

When to File

If you reside overseas, or are in the military on duty outside the U.S., you are allowed an automatic 2-month extension to file your return until June 15. However, any tax due must be paid by the original return due date (April 15) to avoid interest charges.

If you are unable to file your return by the due date, you can request an additional extension to October 15 by filing Form 4868 before the return due date. However, any payments made after June 15 would be subject to both interest charges and failure to pay penalties.

Where to File

If you are a U.S. citizen or resident alien (Green Card Holder), and you live in a foreign country or you are a non resident alien, mail your U.S. tax return to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

Estimated tax payments should be mailed with form 1040-ES to:

Internal Revenue Service
P.O. Box 660406
Dallas, TX 75266-0406
USA

Taxpayer Identification Number

Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return will need a social security number (SSN) or individual taxpayer identification number (ITIN). To obtain a SSN, use form SS-5, Application for a Social Security Card. To get form SS-5, or to find out if you are eligible for a social security card, contact a Social Security Office or visit Social Security International Operations. If you, or your spouse, are not eligible for a SSN, you can obtain an ITIN by filing form W-7 along with appropriate documentation.

Exchange Rates

You must express the amounts you report on your U.S. tax return in U.S. dollars. If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars. Taxpayers generally use the yearly average exchange rate to report foreign-earned income that was received regularly throughout the year. However, if you had foreign transactions on specific days, you may also use the exchange rates for those days. Exchanges rates may be found at www.oanda.com.

How to Get Tax Help

The IRS Office in Philadelphia provides international tax assistance. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. EST and can be contacted by:

• Phone: 1 (215) 516-2000 (not toll-free)
• FAX:1 (215) 516-2555
• Email: Email the IRS
• Mail: Internal Revenue Service
  P.O. Box 920
  Bensalem, PA 19020
  USA

The IRS has customer service personnel available to provide tax assistance in the following Embassies and Consulates abroad:

Help with Unresolved Tax Problems

If you are experiencing a tax problem that is causing you economic harm or has not been resolved through normal channels, you can contact the Taxpayer Advocate by:

• Phone: (787) 622-8940 (English) or (787) 622-8930 (Spanish)
• FAX: (787) 622-8933
• Mail: Internal Revenue Service
  Taxpayer Advocate Office
  P.O. Fox 193479
  San Juan, PR 00919-3479

References/Related Topics

• eFile 
• Expatriation Tax
• Filing Requirements
• Filing Prior Year Tax Returns 
• Foreign Earned Income
• Foreign Earned Income Exclusion
• Foreign Tax Credit
• Forms and Publications 
• Fulbright Grants
• Individuals Living in U.S. Possessions
• International Frequently Asked Questions 
• Moving Expenses
• Publication 54, Tax Guide for U.S. Citizens and Residents Abroad (PDF)
• Publication 519, U.S. Tax Guide for Aliens (PDF)
• Publication 4588, Basic Tax Guide for Green Card Holders: Understanding Your U.S. Tax Obligations (PDF)
• Publication 4732, Federal Tax Information for U.S. Taxpayers Living Abroad (PDF)
• Reporting Foreign Bank Accounts 
• Social Security Agreements with Foreign Countries 
• Social Security Tax Consequences of Working Abroad
• State Taxes 
• Tax Information for Members of U.S. Armed Forces 
• Tax Tips 
• U.S. Government Civilian Employees Stationed Abroad
• Yearly Average Currency Exchange Rates