The Internal Revenue Service (IRS) provides the following tax filing guidance for U.S. taxpayers living abroad. Links to further IRS guidance are available on the Federal Benefits and Obligations page on travel.state.gov. Please note that U.S. embassies and consulates cannot mail tax returns on behalf of U.S. taxpayers. U.S. Embassies and Consulates overseas no longer keep a stock of printed forms and publications.
Who Must File?
If you are a U.S. citizen or resident alien living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns, and pay estimated tax in the same way as those residing in the United States. Your worldwide income is subject to U.S. income tax, regardless of where you reside.
Your income, filing status, and age generally determine whether you must file an income tax return. Generally, you must file a return if your gross income from worldwide sources is at least the amount shown for your filing status in the Filing Requirements table in Chapter 1 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad (PDF 2.5 MB).
Can I Mail My Return and Payment?
You can mail your tax return and payment using the postal service. If you mail a return from outside the United States, the date of filing is the postmark date. However, if you send a payment, separately or with your return, your payment is not considered received until the date of actual receipt. You may use approved private delivery services. A list of approved delivery services is available on IRS.gov.
Can I Electronically File My Return?
What Forms Might I Need?
- 1040, U.S Individual Income Tax Return (PDF 188 KB)
Instructions to Form 1040 (PDF 3 MB)
1116, Foreign Tax Credit (PDF 119 KB)
- 2350, Application for Extension of Time to File U.S. Income Tax Return (for U.S. citizens and residents abroad) (PDF 504 KB)
2350 in Spanish (PDF 515 KB)
- 2555, Foreign Earned Income Exclusion (PDF 211 KB)
Instructions to Form 2555 (PDF 281 KB)
- 2555-EZ, Foreign Earned Income Exclusion (PDF 151 KB)
Instructions to Form 2555-EZ (PDF 173 KB)
- 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return (PDF 514 KB)
4868 in Spanish (PDF 122 KB)
Instructions to Form 8802 (PDF 247 KB)
- 8938, Statement of Specified Foreign Financial Assets (PDF 184 KB),
Instructions to Form 8938 (PDF 271 KB)
How Do I Pay My Taxes?
You must pay your taxes in U.S. dollars.
Direct pay option. You can pay online with a direct transfer from your U.S. bank account using Direct Pay, the Electronic Federal Tax Payment System, or by a U.S. debit or credit card. You also can pay by phone using the Electronic Federal Tax Payment System or by a U.S. debit or credit card.
Foreign wire transfers. If you have a U.S. bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). If you do not have a U.S. bank account, ask if your financial institution has a U.S. affiliate that can help you make same-day wire transfers.
Foreign electronic payments. International taxpayers who do not have a U.S. bank account may transfer funds from their foreign bank account directly to the IRS for payment of their tax liabilities.
Does the IRS Provide Help in Other Languages?
Where Can I Get Help?
Contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is open Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time).
Tel: 267-941-1000 (not toll-free)
I Received a Notice from the IRS – What Do I Do?
If you receive a notice from the IRS and need to contact the IRS, call the number listed in the notice or the International Taxpayer Service Call Center (contact information is listed in the section above).
Where Can I Get More Information?
For information, see the IRS website about international taxpayers.
For general information about international taxpayers, see Publication 54, Taxation of U.S. Citizens and Residents Abroad.
For information on the Affordable Care Act and taxpayers outside the United States, see Publication 5187, Health Care Law.
I Haven’t Filed All My Tax Returns – What Can I Do?
Tax Preparers in Dubai
The U.S. Consulate does not have an IRS representative and cannot provide tax advice for U.S. taxpayers living overseas or recommend specific filing services. However, resources are available for individuals seeking tax assistance while living abroad.
Internal Revenue Service
The IRS provides tax forms and instruction booklets, along with additional information, on its website at http://www.irs.gov/. In particular, IRS Publication 54: Tax Guide for U.S. Citizens and Resident Aliens Abroad and the Basic Tax Guide for Green Card Holders may be useful and relevant for those living outside of the United States.
Internal Revenue Service Office, Paris, France
Website: http://www.irs.gov/, france.usembassy.gov/offices/irs.html
Phone: +33 (01) 43 12 25 55
Fax: +33 (01) 43 12 23 03
Hours: Phone service: M-F, 1:30 pm – 3:30 pm (Paris time)
International Customer Service Office, Philadelphia, Pennsylvania
Department of State
The State Department also provides information on taxes for overseas citizens and resident aliens at http://www.irs.gov/businesses/small/international/article/0,,id=97324,00.html. It is the choice and responsibility of taxpayers to decide how they want to file their taxes. Options may include:
Electronic filing services, which allow you to file and pay online with the help of a tax preparer or by yourself. Popular tax preparers include H&R Block and Jackson Hewitt, as well as popular tax preparation software like TurboTax, allow you to file electronically. Details are available at http://www.irs.gov/.
Tax preparation specialists in Dubai:
Deloitte & Touche (+971-4-506-4841)
Virginia La Torre Jeker (+971-4-885-8202)
ExpatUSTax (+971-55-880 6716) http://www.expatustax.com/
U. S. Financial & Advisory Audit Firm (+971-4-352-4030)
James Burgess Associates, CPAs http://www.jbaltd.com/
** The U.S. Consulate assumes no responsibility for the professional ability or integrity of the persons or firms whose names appear on above**