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Filing Requirements

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


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

Internal Revenue Service

P.O. Box 1300

Charlotte, NC 28201-1300



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!