How to file a federal tax return if you live outside the U.S. | USAGov

If you are a U.S. citizen or Green Card holder living abroad, the tax filing process is similar to filing a return if you are in the U.S.

Learn from the IRS about filing a U.S. tax return if you live abroad, including:

What special tax credits and deductions you may qualify for based on:
- Foreign taxes and income you have paid and earned
- Foreign housing expenses
When to file your return
Where to mail paper tax returns
What income to report
What forms you may need to file

As a resident alien, find out:

What residency requirements must be met for tax purposes
Your filing status
How to file for an extension
How to get a Taxpayer Identification Number (TIN)

LAST UPDATED: December 8, 2023

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