Filing Your Taxes: Some Guidelines
Check ACA's COVID page for updates on IRS filing deadline extensions: https://www.americansabroad.org/coronavirus/
US Taxes Abroad for Dummies--basic information about filing from abroad (updated February 2020)
The IRS announces "streamlined" procedures (June 2014--updated Jan. 2020)
International Tax Treaties (Treaty list updated December 2019)
Non-American Spouse: Claiming Spousal Exemption (Updated Feb. 2019)
Non-American Spouse: US Tax Implications (Updated Feb. 2019)
Obtaining/renewing an ITIN for non-US citizens (updated Feb. 2019)
Taxation of Social Security Benefits (Updated March 2014)
Another Tax Form for Americans Abroad (due to the Affordable Care Act) (updated Feb. 2019)
Delinquent FBAR and Tax Filing Penalties (updated Jan. 2020)
The IRS website has a large amount of useful information for overseas taxpayers. It is surprisingly comprehensive. Americans abroad preparing their tax returns will find these links especially useful.
Tax Responsibilities of US Citizens and Resident Aliens Living Abroad (Taxpayer Advocate Service, March 2018)
Frequently Asked Questions about international individual tax matters (Jan. 2020)
International Taxpayers Interactive Tools
Index to IRS information for international tax matters (Jan. 2020)
Taxpayers Living Abroad
Guide for US taxpayers living outside the USA (Jan. 2020)
IRS Publication 54, Tax Guide for US Citizens and Residents Abroad provides a general overview of tax filing regulations affecting Americans resident abroad. Publication 54 in pdf format (updated Dec. 2019)
IRS Works to Help Taxpayers Affected by ITIN Changes (updated Dec. 2019)
U.S. Government Civilian Employees Stationed Abroad (Publication 516 in pdf format, updated November 2018)
Some exceptions to FATCA reporting rules (Updated August 2019)
Comparison of form 8938 and FBAR requirements (Updated Dec. 2019)
Contacting the IRS from overseas (updated Jan. 2020)
Tips for US Taxpayers with Foreign Income (historical content, March 2014)
What You Should Know about the Additional Medicare Tax. IRS Tax Tip 2014-54 Another IRS tax tip – related to the 0.9% additional Medicare Tax – which would affect self-employed Americans abroad (historical content, April 2014)
Four Things to Know about Net Investment Income Tax [NIIT]. IRS Tax Tip 2014-48 (historical content, April 2014)
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This ACA webpage and links were updated in February 2020.