US Income Tax Filing Information for Ex-Pats

Since we US Expats are still within the time-frame allowed for filing US tax returns on time for 2 more months (as of today 4/22/2011), Yucalandia will use this article as a continuing guide – with ongoing updates – of possibly useful US Federal Income Tax Information for Ex-Pats.

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Re “late” income tax returns:

      We did a little digging on information for US Tax international filers and found:

IRS Publication 54: Requirements for taxpayers living abroad:

… 1) When are U.S. income tax returns due?
Generally, for calendar year taxpayers, U.S. income tax returns are due on April 15. If you are a U.S. citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. Interest will be charged on any tax due, as shown on the return, from April 15.

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While poking around the Web for further confirmation of the IRS information, we also found this:
The IRS has a new address for overseas filers:
INTERNAL REVENUE SERVICE CENTER
Austin, TX 73301-0215
U.S.A.

Written taxpayer inquiries should go to Internal Revenue Service,
P.O. Box 920
Bensalem, PA 19020, U.S.A.

The IRS recommends that you always write (and even highlight) on the top of your form “residing outside the U.S.”
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For Ex-Pats Who Need to Send their IRS Filings by Overnight/Rush Delivery Carriers:
We suggest using DHL, due to a 20 yr history of reliable delivery, helping things get through Customs, and making restitution for delivery errors. If you need to use a rush carrier, then you also need physical mailing addresses, since rush carriers like DHL do not allow PO boxes. Here are the IRS street addresses for their Service Centers. Address things to: “Internal Revenue Service” followed by one of these addresses:

IRS Ogden UT Service Center:
1973 N. Rulon White Blvd. Ogden, UT 84404

IRS Andover Service Center:
310 Lowell St. Andover, MA 01810 (978-474-9701)

IRS Atlanta Service Center:
4800 Buford Highway Chamblee, GA 30341 (678-530-6392)

IRS Austin Service Center:
3651 So. Interregional Highway Austin, TX 78741 (512-460-0176)

IRS Brookhaven Service Center:
1040 Waverly Ave.Stop 530 Holtsville, NY 11742 (631-654-6583)

IRS Cincinnati Service Center:
201 W. River Center Blvd. Covington, KY 41019 (858-292-5185)

IRS Fresno Service Center:
5485 E. Butler Avenue Fresno, CA 93888 (559-454-6334)

IRS Kansas City Service Center:
2306 E. Bannister Road Kansas City, MO 64131 (816-823-2076)

IRS Memphis Service Center:
5333 Getwell Road, Stop 6737 Memphis, TN 37501 (901-546-4115)

IRS Ogden Service Center:
1160 W. 1200 South Street Ogden, UT 84201 (801-620-4249)

IRS Philadelphia Service Center:
11601 Roosevelt Blvd. Philadelphia, PA 19154 (215-516-5994

IRS Charlotte, North Carolina Service Centers:
6635 Executive Circle, Suite 180, Charlotte, NC 28212
or
Charlotte IRS Service Center
Department of the Treasury, Five Resource Square, Suite 1-300, 10715 David Taylor Drive,
Charlotte, NC 28262 USA

Payments seem to go to:
IRS Austin Service Center:
Austin, TX 73301-0215 U.S.A.

While written taxpayer inquiries from international filers should go to
Internal Revenue Service
P.O. Box 920
Bensalem, PA 19020, U.S.A.

Repeating a fun quote from above:
The IRS recommends that you always write (and even highlight) on the top of your (letters &) form(s) “Residing outside the U.S.”

As our gentle readers offer more IRS updates, we will be tickled to add them to this article.

Disclaimer: Yucalandia and its authors are not tax preparation experts, though they have been doing their own US tax filings for 46 years, are 10:10 in disputes raised by US tax officials, have coincidentally prepared returns for 8 other individuals over the years, and enjoy accumulating and passing along helpful tidbits of tax information for others to do what they wish. Granted, this truly is an odd hobby. . .

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If you liked this article, you might also check out our growing body of articles on tax issues for expats in Mexico:
~ Capital Gains Taxes on Mexican Properties
~ Income Tax Liabilities in Mexico
~ Fideicomisos and FATCA: US – Mexico Agreement on FATCA Reporting Requirements

~ IRS Reporting Requirements for Mexico: Fideicomisos / Mexican Land trusts
~ FBAR’s and Fideicomisos: To File or Not to File, That is the Question ,
~ US Income Tax Filing Information for Ex-Pats
~ Tax Issues for Americans and Other Expats Living in Mexico
~ Updated 2011 IRS Requirements: Foreign Account Tax Compliance Act (FATCA)
~ Summaries of US Tax Laws Affecting Citzens Living Abroad

~ Comparing Tax Rates and Tax Policies for US Earned Income and Mexican Earned Income

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Please Continue to Make Comments and Replies to Help Keep This Information Current!
Disclaimer: This information is not meant as legal advice. It is for educational and informational purposes only. Government policies vary between States and offices, and Mexican Government officials have broad discretion in how they individually enforce policies, so, your personal experiences may vary. See a professional for advice on important issues.

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Feel free to copy while giving proper attribution: YucaLandia/Surviving Yucatan.
© Steven M. Fry

Read on, MacDuff!

9 Responses to US Income Tax Filing Information for Ex-Pats

  1. Pingback: FBAR’s and Fideicomisos: To File or Not to File, That is the Question | Surviving Yucatan

  2. Pingback: US Income Tax Filing Information for Ex-Pats | Surviving Yucatan

  3. Barry says:

    Steve:

    Do you have any idea why we expats can’t e-file.

    Barry

    • yucalandia says:

      Hi Barry,
      You can e-file from Mexico without a US address, as long as you use H&R Block’s tax prep software.

      Problems arise if you use Turbo Tax and do not enter a US address into T-Tax (making this a limitation of Turbo Tax software). Maybe Turbo Tax will correct it this next year.

      Sidelights on the quirks of popular personal tax preparation software:
      We found that for years Turbo Tax had a number of embedded inherent errors in past versions – errors with their amortization and depreciation software, and errors with adjusting the self-employment taxes owed, which should have been linked to deductions on Schedule C expenses – errors commonly recognized by IRS tax court rulings – issues clearly described in common tax preparation publications; errors that T-Tax refused to correct even after notification; errors for which IRS accepted and recognized when we filed 4 years of amended returns, to get back $100’s of refunds per year that Turbo Tax missed. In light of this, we weren’t surprised to hear that Turbo Tax still does not perform as well as H&R Block’s software on non-routine returns.

      Have you filed yet? There is still plenty of time to send in a return in time, if you qualify for living abroad. If you have less than $58,000 AGI, you can use the IRS Free File (e-filing) option? or use H&R Block’s personal tax prep software?
      steve

  4. Pingback: IRS Reporting Requirements for Fideicomisos / Mexican Land trusts | Surviving Yucatan

  5. Pingback: Fideicomisos and FATCA: US – Mexico Agreement on FATCA Reporting Requirements | Surviving Yucatan

  6. Pingback: Tax Issues for Americans Living and Working in Mexico – A Redux for 2012 | Surviving Yucatan

  7. Pingback: TAX TIME 2013 ! ~ Summaries of US Tax Laws Affecting Citzens Living Abroad | Surviving Yucatan

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