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Tax Information
 

General Information

U.S. citizens must report their worldwide income on their federal income tax returns. Living or earning income outside the United States does not relieve a U.S. citizen of the responsibility for filing annual tax returns. However, U.S. citizens living and/or working abroad may be entitled to various deductions, exclusions, and credits. 

Please note that the Consulate does not provide direct preparation of tax returns or tax advice and can only assist you with general questions. If you require assistance with preparing your tax return, the consulate recommends contacting any of the large accounting firms on the island who usually employ U.S. tax specialists.
 
There are no tax forms available at the Consulate.  Most forms can be downloaded from the Internal Revenue Service (IRS) website. Also, the consulate does not have state tax forms, but they can be downloaded from state websites.

If you require additional forms or information please visit the IRS website and view U.S. Citizens and Residents Abroad or contact the American Citizen Services Section of the consulate.

Please follow this link for the new IRS brochure "Federal Tax Information for US Tax Payers Living Abroad" or view the IRS website: US Citizens and Resident Aliens Abroad

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