When to File
If you reside overseas, or are in the military on duty outside of the U.S., you are allowed an automatic 2-month extension to file your return until June 15th. However, any tax due must be paid by the original return due date (April 15th) to avoid interest charges.
If you are unable to file your return by the due date, you can request an additional extension to October 15th by filing Form 4868 (PDF 512 KB) before the return due date. However, any payments made after June 15th would be subject to both interest charges and failure to pay penalties.
Where to File
If you are a U.S. citizen or resident alien (Green Card Holder), and you live in a foreign country or you are a non-resident alien, mail your U.S. tax return to:
Department of the Treasury
Internal Revenue Service Center
Austin TX 73301-0215
Estimated tax payments should be mailed with form 1040-ES to:
Internal Revenue Service
P.O. Box 660406
Dallas TX 75266-0406
Taxpayer Identification Number
Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return will need a social security number (SSN) or individual taxpayer identification number (ITIN). To obtain a SSN, use Form SS-5 (PDF 132 KB), Application for a Social Security Card. To find out if you are eligible for a social security card, contact a Social Security Office or visit Social Security International Operations. If you, or your spouse, are not eligible for a SSN, you can obtain an ITIN by filing form W-7 along with appropriate documentation.
You must express the amounts you report on your U.S. tax return in U.S. dollars. If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars. Taxpayers generally use the yearly average exchange rate to report foreign-earned income that was received regularly throughout the year. However, if you had foreign transactions on specific days, you may also use the exchange rates for those days. Yearly average currency exchange rates for most countries can be found at Yearly Average Currency Exchange Rates
For further information and tax help, please visit the IRS’s website for U.S. Citizens and Resident Aliens Abroad. You may also contact us by email (ConsularOuaga@state.gov), by phone (226-25-49-53-00), or visit us during regular American Citizen Services hours with questions.