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Tax Information

For U.S. Citizens and Resident Aliens Abroad

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.

For more information please visit the U.S. Department of Treasury's Internal Revenue Services (IRS) webpage “Tax guide for U.S. Citizens and LPRs Abroad.”

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    The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress.

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  • Tax Scams/Consumer Alerts
    Tax Scams/Consumer Alerts

    Don't fall victim to tax scams. If you know of a tax fraud, you can report it to the IRS by sending completed Form 3949-A (PDF 343.31 KB), Information Referral, to Internal Revenue Service, Fresno, CA 93888. You can download the form or call 1-800-829-3676 to order by mail.