All U.S. citizens and resident aliens must file a U.S. individual income tax return, even if they permanently live outside the United States and even if they may not owe any tax because of income exclusion or tax credit. Due date for 2019 Federal Tax Return for Form 1040: April 15, 2020.
An automatic extension to October 15, 2020, is granted for taxpayers living outside the United States and Puerto Rico. No form is required; write “Taxpayer Resident Abroad” at the top of your tax return. Caution: This extension applies only for filing your tax return, not for payment. If you owe any taxes, you’re required to pay by April 15, 2020. Interest and penalties will generally be applied if payment is made after this date.
Please note that the Consulate does not provide direct preparation of tax returns or tax advice and can only assist you with general questions. If you require assistance with preparing your tax return locally, the consulate recommends contacting any of the following accounting businesses for help in preparing your U.S. tax return:
- Deloitte & Touche Ltd. 292-1500
- Ernest & Young 295-7000
- KPMG 295-5063
- Patterson Partners 296-3528
- Price Waterhouse Coopers 295-2000
You also have the option of contacting the IRS’s overseas taxpayer assistance help line on 1-267-941-1000. Hours of operation are from 6am – 2am Eastern Standard Time.
There are no tax forms available at the Consulate. Most forms can be downloaded from the Internal Revenue Service (IRS) website. Also, the consulate does not have state tax forms, but they can be downloaded from state websites.
Please follow this link for the new IRS brochure “Federal Tax Information for US Tax Payers Living Abroad” (PDF – 1,295 KB) or view the IRS website: US Citizens and Resident Aliens Abroad .
For information on the Foreign Account Tax Compliance Act (FATCA), you make click here (pdf 176kb) for frequently asked questions about the topic.