Internal Revenue Service (U.S. Taxes)

The Internal Revenue Service (IRS) has provided the following guidance for U.S. citizens abroad preparing for the 2019 tax filing season. This IRS guidance is posted under Federal Benefits and Obligations on www.travel.state.gov.

For questions related to Economic Impact Payments for COVID-19, please visit the Internal Revenue Service website here: https://www.irs.gov/coronavirus/economic-impact-payments. Please visit the IRS Economic Impact Payment Information Center for questions related to eligibility and receiving payment.

Who Must File?

All U.S. citizens and resident aliens must file a U.S. individual income tax return, even if they permanently live outside the United States and may not owe any tax because of income exclusion or tax credit.

When is the 2019 Federal Tax Return Due?

Due Date for Form 1040: July 15, 2020

Extensions: Please note that in Notice 2020-18 (PDF), the Treasury Department and the Internal Revenue Service (IRS) announced special Federal income tax return filing and payment relief in response to the Coronavirus Disease 2019 (COVID-19) emergency.

The Notice postpones the filing and payment of Federal income taxes reported on the following forms:

  • Form 1040, 1040-SR, 1040-NR, 1040-NR-EZ, 1040-PR, 1040-SS
  • Form 1041, 1041-N, 1041-QFT
  • Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF
  • Form 8960
  • Form 8991

With respect to Form 990-T, if that Form is due to be filed on April 15, then it has been postponed to July 15 under the Notice. For taxpayers whose Form 990-T is due on May 15, that due date has not been postponed under the Notice.

With respect to returns due on March 16, 2020, which include Form 1065, Form 1065-B, Form 1066, and Form 1120-S for calendar year taxpayers, the filing of those returns has not been postponed.

For additional information, please visit www.irs.gov

Can I Mail My Return and Payment?

You can mail your tax return and payment using the postal service or approved private delivery services.  A list of approved delivery services is available on IRS.gov.  If you mail a return from outside the United States, the date of filing is the postmark date.  However, if you mail a payment, separately or with your return, your payment is not considered received until the date of actual receipt.

Can I Electronically File My Return?

You can prepare and e-file your income tax return, in many cases for free.  Participating software companies make their products available through the IRS.  E-File options are listed on IRS.gov.

Tax Questions

Please visit  http://www.irs.gov for tax information and forms. Consular officers are not tax experts and cannot advise citizens concerning tax matters. Questions may be directed to the IRS office in Frankfurt, Germany via email to irs.frankfurt@irs.gov.