Filing Your Taxes: Some Guidelines
Filing Information from ACA:
International Tax Treaties (Treaty list updated February 2015)
Non-American Spouse: Claiming Spousal Exemption (Updated July 2012)
Non-American Spouse: US Tax Implications (Updated September 2014)
Taxation of Social Security Benefits (Updated March 2014)
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.
ADCI Outreach Overseas Filing Guidelines (IRS Assistant Deputy Commissioner--International pdf slide show, May 2016)
Tax Responsibilities of US Citizens and Resident Aliens Living Abroad (Taxpayer Advocate Service, May 2016)
IRS Publication 54, Tax Guide for US Citizens and Residents Abroad provides a general overview of tax filing regulations affecting Americans resident abroad. The IRS has also published a specific webpage for international taxpayers (For tax year 2017, filing in 2018)
U.S. Government Civilian Employees Stationed Abroad (Publication 516, Updated September 2015)
Some exceptions to FATCA reporting rules (Updated March 2016)
http://www.irs.gov/Individuals/International-Taxpayers/Taxpayers-Living-Abroad (Updated Jan. 2017)
What You Should Know about the Additional Medicare Tax. IRS Tax Tip 2014-54 (historical content May 2015) Another IRS tax tip – related to the 0.9% additional Medicare Tax – which would affect self-employed Americans abroad
This ACA webpage and links were updated in January 2018.