Non-Emergency Services

U.S. Federal and State Income Tax

Most United States citizens abroad must file their United States Federal Income Tax returns even though their income earned outside the United States may be exempt from U.S. tax. Citizens living abroad who have no legal residence or principal place of business in the United States should file their income tax return with the Director, Internal Revenue Service Center, Philadelphia, PA 19255. Those who have a legal residence or principal place of business in the U.S. should file with the Internal Revenue Service Center for the district in which such legal residence or principal place of business is located.

April 15 th is the regular due date for filing calendar year returns. A taxpayer who is outside the United States on April 15 has an automatic extension of time until June 15 th for filing. If one takes advantage of the two months extension of the due date, he/she must attach a statement to his/her return showing he/she was residing or traveling outside the United States on the regular due date, and pay interest at the rate of 6% (1/2% per month) on any unpaid tax, from the April 15 due date until the date of payment.

An information booklet entitled "Tax Guide for United States Citizens Abroad" is available at U.S. Embassies and Consulates, or may be requested from Internal Revenue Service offices in the United States. State and local tax forms must be obtained from the individual state government.

Persons interested can also download IRS forms and publications from the IRS Internet address at http://www.irs.ustreas.gov.
State tax forms may be downloaded from the internet from the following web site: http://www.taxadmin.org/fta/forms.html.

Consular officers are not tax experts and cannot advise citizens on tax matters. US Citizens in India fall under the jurisdiction of the IRS Office at the U.S. Embassy in Singapore.