If you are a U.S. citizen or Lawful Permanent Resident (green card holder), you are responsible for filing U.S. federal income tax returns while abroad. You will find useful information on the Internal Revenue Service (IRS) website, such as Frequently Asked Questions about taxes or how to apply for an Individual Taxpayer Identification Number (ITIN).
If you are a U.S. government employee working overseas, you cannot claim the Foreign Earned Income Exclusion. For additional information, visit the IRS website.
Important IRS Links
Other IRS links