Working Overseas Tax Guide

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 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 a return.

When to File

If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15.  Note that you must pay any tax due by April 15 or interest will be charged starting from April 15.

 

Where to File

Tax returns for U.S. citizens or resident aliens who live in a foreign country are generally electronically filed using the IRS electronic filing system. Alternatively, U.S. tax returns from overseas taxpayers can be mailed to:

 

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