IRS-Taxes
If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.
We regret that we are not trained tax professionals and cannot assist taxpayers with tax advice and/or preparation of tax returns. For more information on these topics, please see the Internal Revenue Service's website.
If you still have questions after reviewing the IRS website, you may contact the office of the IRS at the U.S. Embassy in Paris, France. That office has jurisdiction over the U.S. taxpayers in Montenegro.