If you are a US citizen living abroad, you can file your US tax returns electronically from any location. Internal Revenue Service recommends using IRS free files for filing tax returns. For more information about rules and procedures on filing of tax returns from abroad, please use the below link on the IRS website.
When to file
If you are a US national or green card holder living abroad, you will be eligible for two months extension period for paying your tax liability. The official due date for filing tax returns is April 15th (for e.g.: 2021 tax return will be due on 15th April 2022). IRS grants an automatic extension period of 2 months to June15th to accommodate you. However, this automatic extension does not apply to money owed i.e., the penalty for late tax will be calculated from the start of the two-month extended period which is April 15th (for extension up to June15). This means that even though you have been given the extension to file, you till shave to pay the interest on the tax due according to the original calendar date of your return which is April 15.
If you are unable to meet the extended deadline of June15th for filing your returns, you can apply for a further extension up to October15th. This can be done by filling form 4868 which is an ‘Application for an Automatic Extension of Time to File a U.S. Individual Income Tax Return’. This form must be filed before the automatic two-month extension period comes to an end. Note that an extension gives you extra time to file but you will still be charged penalties and interests but at a lower rate.
Interest only: You will still be charged interest on tax due from April15th.
Interest and Penalty: Any payments made after June15th will be subject to both interest and failure to pay penalties.
Forms that will be required
- U.S Individual Income Tax Return (Form 1040) (PDF, 188 KB)
- Instructions to Form 1040 (PDF, 3.1 MB)
- Foreign Tax Credit (Form 1116) (PDF, 109 KB)
- Instructions to Form 1116 (PDF, 359 KB)
- Application for Extension of Time to File U.S. Income Tax Return (for U.S. citizens and residents abroad) (Form 2350) (PDF, 496 KB)
- 2350 in Spanish (PDF, 508 KB)
- Foreign Earned Income Exclusion (Form 2555) (PDF, 212 KB)
- Instructions to Form 2555 (PDF, 241 KB)
- Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (Form 4868) (PDF, 516 KB)
- 4868 in Spanish (PDF, 526 KB)
- Application for United States Residency Certificate (Form 8802) (PDF, 160 KB)
- Instructions to Form 8802 (PDF, 236 KB)
- Statement of Specified Foreign Financial Assets (Form 8938) (PDF, 180 KB)
- Instructions to Form 8938 (PDF, 269 KB)
- Certification by U.S. Person Residing Outside of the United States for Streamlined Foreign Offshore Procedures (Form 14653) (PDF, 39 KB)
Where to file US tax from Abroad
You should pay your taxes in US Dollars. If you are a US national or a green card holder who is living abroad, you can send your tax return to:
Department of the Treasury
Internal Revenue Service Centre
Austin, TX 73301-0215
Estimated tax payments should be send with form 1040-ES to:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300