Filing Information

The U.S. filing requirements for U.S. citizens and resident aliens in foreign countries are generally the same as those for citizens and residents living in the United States.

Who must file. Your age, marital status, gross income, and whether you can be claimed as a dependent by another taxpayer determine whether you must file a U.S. federal income tax return. To determine if you meet the gross income requirement for filing purposes, you must include all income you receive from foreign sources as well as your U.S. income. It does not matter that:

• The income is paid in foreign money,
• The foreign country imposes an income tax on that income, or
• The income is excludable under the foreign earned income exclusion, discussed later.

Self-employed persons. You must file a U.S. income tax return if you had $400 or more of net earnings from self-employment, regardless of your age. You must pay self-employment tax on your self-employment income even if it is earned in a foreign country and is excludable as foreign earned income in figuring your income tax. Net earnings from self-employment include the income earned both in a foreign country and in the United States.

When to file. If your tax year is the calendar year, the due date for filing your income tax return is usually April 15 of the following year.

Extensions of time to file. If you are a U.S. citizen or resident and both your tax home and your abode (the place where you regularly live) are outside the United States and Puerto Rico on the regular due date of your return, or you are in military or naval service on duty outside the United States and Puerto Rico, you are automatically granted an extension to June 15 to file your return and pay any tax due. You must pay interest on any unpaid tax from the regular due date to the date you pay the tax. You do not have to file a special form to receive this extension. You must, however, attach a statement to your tax return explaining what situation qualified you for the extension.

It may benefit you to file for an additional extension of time to file. You may benefit if, on the due date for filing, you have not yet met either the bona fide residence test or the physical presence test, but you expect to qualify after the automatic extension discussed above. To obtain an additional extension, file Form 2350, Application for Extension of Time To File U.S. Individual Income Tax Return, with the Internal Revenue Service Center in Philadelphia or your local IRS representative. You must file Form 2350 after the close of your tax year but before the end of the first extension. If an additional extension is granted, it will be to a date after you expect to meet the time requirements for the bona fide residence or the physical presence test.

Where to file. If any of the following situations apply to you, you should file your return with the Internal Revenue Service Center, Philadelphia, PA 19255-0215.

1. You claim the foreign earned income exclusion.
2. You claim the foreign housing exclusion or deduction.
3. You claim the exclusion of income for bona fide residents of American Samoa.
4. You live in a foreign country or U.S. possession and have no legal residence or principal place of business in the United States.

All other taxpayers should see Publication 54 or the instructions for Form 1040.

Foreign bank and financial accounts. If you had any financial interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country at any time during the tax year, you may have to complete Treasury Department Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, and file it with the Department of the Treasury at the address listed on the form. You need not file this form if the combined assets in the account(s) are $10,000 or less during the entire year, or if the assets are with a U.S. military banking facility operated by a U.S. financial institution.

You can get Form TD F 90-22.1 from the offices listed at the end of this publication or from the IRS Forms Distribution Center, P.O. Box 25866, Richmond, VA 23286-8107.

Estate and gift taxes. Under certain conditions, you may have to file a federal estate or gift tax return. For more information, see Publication 950, Introduction to Estate and Gift Taxes.

You can also request additional information by writing to: Internal Revenue Service International Estate Tax Group 4 950 L'Enfant Plaza South, S.W. Washington, DC 20024.

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