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Frequently Asked Questions

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 2018 for taxpayers living in USA is April 16. If you live abroad the deadline is June 15. If you apply for an extension the deadline is October 15, 2018. However if you owe taxes the due date for paying them is April 16!