In general, all citizens of the United States, wherever resident, and all resident aliens are liable for filing income tax returns and paying income tax whether their income is received from sources within or outside the United States. Certain deductions, exclusions and other rules may apply, however, to individuals residing abroad. See the following Internal Revenue Service publications for further information.
- General Information
- Frequently Asked Questions for Persons Living Abroad
- IRS Tax Forms and Publications
- International Tax Filing
- International Tax Statistics
- Application for Individual Taxpayer Information Number
- Report of International Transportation of Currency or Monetary Instruments (PDF - 146kb)
You can find links to state tax departments at http://www.taxadmin.org/fta/link/.
For information about combating and/or preventing fraud, waste and abuse in the U.S. Federal tax system, please click here: http://travel.state.gov/travel/living/living_1234.html#fraud
New and Noteworthy
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