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Frequently Asked Questions

I did not file US taxes at all although I am a US citizen or green card holder.  How many years back do I have to file?
You must file a federal income tax return for any tax year in which your gross income is equal to or greater than the personal exemption amount and standard deduction combined. Generally, you need to file returns going back six years.

How can I qualify for a bona fide residence status?
To qualify for a bona fide residence status you must be a U.S. citizen or a U.S. resident alien and in case you are a national of another country as well this country should have an income tax treaty in effect with the United States. You must have resided in the foreign country for an uninterrupted period that covers an entire tax year. You do not automatically acquire bona fide resident status simply by living in a foreign country or countries for one year.

Where to File Paper Tax Returns - With or Without a Payment.
Mailing address for all U.S. taxpayers residing outside the United States who do not owe taxes is:

Internal Revenue Service
Austin, TX 73301-0215

If you owe money and you are sending a check, the address is:

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300 USA

What if I am self-employed?

If you are self employed file a tax return if your ANNUAL income exceeds $400. The self-employment tax in 2015 is 15.3% (12.4% for Social security and 2.9% for Medicare). In certain countries subject to a treaty, the self-employment tax may be excluded if you are covered under the social security of the foreign country where you reside.


Important notes


The filing end date in 2019 for taxpayers living in USA is April 15. If you live abroad the deadline is June 15, with the option of extending until October 15.
However if you owe taxes the due date for paying them is April 15!