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.

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.