income tax return, you may qualify to exclude some of your foreign earned income from tax under the foreign earned income exclusion.Ī note about foreign earned income: Foreign earned income is wages, salaries, professional fees, and other compensation received for personal services you performed in a foreign country, no matter where or how you are paid, as long as your tax home is in a foreign country and you meet either the bona fide residence test or the physical presence test. See the section “How will this affect me?” below for more details.Īlthough you’re required to report your worldwide income on your U.S. If you are living overseas, you may have an automatic extension.
ITINs are available for taxpayers or their spouses who aren’t eligible for SSNs.If you’re not sure if you’re eligible for an SSN, check with Social Security International Operations.Anyone you claim as a dependent on your return also needs an SSN or ITIN.
You need a Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) to file a return. If you receive all or part of your income, or pay some or all of your expenses in foreign currency, you‘ll need to translate those amounts into U.S. Additional information is available in Chapter 1, Filing Information, of IRS Publication 54. Go to that tax department for forms and advice, not the IRS. Virgin Islands, or Puerto Rico for the entire tax year, you’ll probably have to file a tax return with the tax department of one of these territories. If you are a bona fide resident of Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, the U.S. Depending on your Adjusted Gross Income (AGI), you may be able to file electronically with the IRS using Free File Fillable Forms or with commercial tax software.