Worldwide income includes:

- Earned income: salaries and wages, commissions, bonuses, professional fees, non-cash payments, allowances and reimbursements.

- Unearned Income: Dividends, capital gains, gambling winnings and alimony.

- Other Income: Business profits, pensions, annuities, rents and royalties.

Income must be reported even if it is earned or received in a foreign country, paid in foreign currency or subject to foreign tax.

 Living outside U.S.A. gives you an automatic two months extension i.e. you have to file your tax return until June 15. However, please note that if you owe taxes to avoid paying interest any tax due should be paid until April 15.

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

USA

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