Internal Revenue Service (U.S. Taxes)

U.S. citizens abroad still have Federal tax obligations and in some cases state/city tax obligations.

Who Must File?

  • All U.S. citizens and resident aliens must file a U.S. individual income tax return, even if they permanently live outside the United States and may not owe any tax because of income exclusion or tax credit. See: Do I Need to File a Tax Return?

When is the prior year’s Federal Tax Return Due?

  • 15 April

Extensions:

  • An automatic extension to June 15, is granted for taxpayers living outside the United States and Puerto Rico. No form is required; write “Taxpayer Resident Abroad” at the top of your tax return.
    Caution:  This extension applies only for filing your tax return, not for payment.  If you owe any taxes, you’re required to pay by April 15. Interest and penalties will generally be applied if payment is made after this date.
  • To request an additional extension to October 15, file an extension.

How do I file my return from Overseas?

  • Most people file electronically. See e-File options.
  • It is still possible to file a paper-based return. You can mail via international mail or use an approved delivery services.  If you mail a return from outside the United States, the date of filing is the postmark date.  However, if you mail a payment, separately or with your return, your payment is not considered received until the date of actual receipt.

IRS Resources for overseas tax payers:

You must pay your taxes in U.S. dollars.

Direct pay option. You can pay online with a direct transfer from your U.S. bank account using Direct Pay, the Electronic Federal Tax Payment System, or by a U.S. debit or credit card. You also can pay by phone using the Electronic Federal Tax Payment System or by a U.S. debit or credit card.

Foreign electronic payments. International taxpayers who do not have a U.S. bank account may transfer funds from their foreign bank account directly to the IRS for payment of their tax liabilities.

You also may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR)

U.S. citizens overseas may be eligible for an Economic Impact Payment.  If you received a refund on your most recent tax return, the IRS will use the same account for a direct deposit.  However, depending on the tax service center, you may receive either a debit card (which works like a credit card in Slovenia) or a paper check.  It is not possible to deposit a paper check in Slovenian banks.  Alternatives:

  • For those who maintain a U.S. bank account, you may be able to deposit the check remotely using a smartphone or sending it in the mail to your U.S. bank.
  • For those with family in the U.S., you could sign over the check to a family member who could deposit it and have that person send you the money.
  • Per the IRS page on Economic Impact Payment, you can return the check so that it will be credited to your account for next year’s taxes:

The IRS can only deposit to a U.S. affiliated bank account. If you don’t have a U.S. affiliated bank to cash a check or receive a deposit, before returning the payment, visit the FDIC website to locate a bank or for more information.

If you are unable to cash the check and must return the payment to the IRS, the payment will be credited back to your account, but cannot be reissued as a direct deposit. If the IRS receives your payment back, you would need to claim the recovery rebate credit when you file your 2020 tax return, if eligible based on your 2020 filing. See Returning the Economic Impact Payment for instructions about returning the check.