IRS / Income Tax
Filing Your US Tax Return
October 10, 2014
For U.S. citizens and Resident Aliens who reside abroad, the Internal Revenue Service (IRS) has created a new comprehensive tax page, IRS.gov -- U.S. Citizens and Resident Aliens Abroad, to better help you understand tax obligations. Your worldwide income is subject to U.S income tax, regardless of where you reside.
For anyone living abroad or receiving income from a foreign source, the IRS Publication 4732, Federal Tax Information for U.S. Taxpayers Living Abroad and IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad are invaluable resources.
The IRS suggests that U.S. citizens and resident aliens living outside the United States may want to use IRS.gov -- Free File software to prepare and file federal tax returns electronically. To pay your taxes online, please visit the Electronic Federal Tax Payment System website.
New IRS Form for Overseas Taxpayers
The Internal Revenue Service (IRS) has issued a new reporting form for U.S. citizens living abroad for tax year 2011.
To report foreign assets or foreign account information taxpayers should file Form 8938 (Statement of Specified Foreign Financial Assets).
Because the law imposes significant penalties for failing to comply with this new IRS requirement, it is important for taxpayers to determine whether they are subject to this new requirement. Form 8938, instructions, regulations implementing this new foreign asset report, and other information to help taxpayers determine if they are required to file it is available at: http://www.irs.gov/businesses/corporations/article/0,,id=236667,00.html
Tax Forms and Instructions
Please note: Because most tax forms and instructions are now downloadable directly from the IRS website, American Citizen Services (ACS) only a limited number of tax forms available are in our office. Tax forms may be downloaded at IRS.gov -- Forms and Publications.
Consular officers cannot advise U.S. taxpayers about federal income tax matters. The Consulate does not have an IRS office.
U.S. State and Local Taxes
For individual state income tax information, visit http://www.taxadmin.org/. The Consulate does not have state tax forms or state tax information. The Embassy and our Consulates do not provide assistance with Indian taxes.
IRS Contact Information
Internal Revenue Service
P.O. Box 920
Bensalem, PA 19020
Telephone: (1) (215) 516-2000 (6:00am to 11:00pm EST, Monday through Friday)
Fax: (1) (215) 516-2555
Or e-mail the IRS.
Individual Taxpayer Identification Number (ITIN)
For those taxpayers who do not qualify for Social Security Numbers, the Individual Taxpayer Identification Number (ITIN) was created for use as a tax reporting number. For more information about the purpose, legitimate uses, and application process for the ITIN, please consult IRS.gov -- Understanding your ITIN. To apply for an ITIN, complete the IRS Form W-7.
Combating Fraud, Waste and Abuse in Federal Tax Administration
The Treasury Inspector General for Tax Administration (TIGTA) is responsible for oversight of IRS activities and for maintaining integrity in the U.S. Federal tax system. Fraud, waste, and abuse in Federal tax administration are unfair to all U.S. taxpayers and can take a variety of forms. For more information on TIGTA’s oversight function and information on how you can report potential fraud, waste, please click here.
Frequently Asked Questions
Do I still have to pay U.S. taxes while living in India? Yes. Please find more information here.
Can the Embassy/Consulate provide me with IRS tax forms? Unfortunately we cannot send forms via e-mail or fax. However, you can access all applicable federal tax forms at the IRS website. The instructions for each are available, and the forms themselves are all printable. If you are in Hyderabad at any point and you have time to come by the Consualte, we do stock a limited number of forms in our waiting room. Most (if not all) states have their forms available online as well.
Can the Consulate help me prepare my taxes? We at the Consulate are not experts in filing taxes; our recommendation would be for you to consult an international tax preparer.