National Taxpayer Advocate: Tax Responsibilities Of US Citizens And Resident Aliens Living Abroad

Access Leading Tax Experts And Technology
In Our Global Digital Marketplace

Written by Nina Olson | Posted in National Taxpayer Advocate Purple Book

If you’re a U.S. citizen or resident alien, the rules for filing income tax returns and paying estimated tax are generally the same whether you’re in the United States or abroad. No matter where you live, your worldwide income is subject to U.S. tax.

To understand and fulfill your tax responsibilities as a U.S. Citizen and resident alien living abroad, there are a few things you need to do:

Figure out if you’re required to file – this generally depends on your income, filing status, and age.
Consider which exclusions and deductions for income and housing that you may qualify for.
Know how your type of employment may affect your tax liability.
Have what you need and know where to file your tax return.

Taxes for citizens and resident aliens living abroad can be complex. The IRS’s main publication for citizens abroad is IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad – be sure to reference that publication for details to figure out your particular situation. NTA Office

Have a tax question? Go to TaxConnections Ask Tax Questions.

Nina Olson

Nina E. Olson, the National Taxpayer Advocate (NTA), is the voice of the taxpayer within the IRS and before Congress. She leads the Taxpayer Advocate Service (TAS), an independent organization inside the IRS that helps taxpayers resolve problems and works for systemic change to mitigate problems experienced by groups of taxpayers.