Internal Revenue Service and Income Tax Information: If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. For more information on filing taxes abroad, please visit the following links. You can also visit https://www.irs.gov/ or call the International Taxpayer Service Call Center at 267-941-1000 (not toll-free).

• Tax Information for U.S. Citizens Residing Abroad
• Tax Guide for U.S. Citizens and Resident Aliens Abroad (PDF 2.5 MB)
• Frequently Asked Questions About Individual Tax Matters
• Tax Questions About Expatriation Former Citizens
• Joint Frequently Asked Questions from Treasury, State, and SSA on obtaining SSNs and expatriation tax implications