Overseas U.S. Citizen or Resident Alien Tax Filing

If you are a U.S. citizen or resident alien (green card holder), the rules for filing income 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. If you reside overseas, you have until  June 15  to file your tax return but taxes due must be paid by April 15 to avoid interest charges.

If you are a U.S. citizen or a resident alien of the United States and you live abroad, you may qualify to exclude from income up to $91,500 of your foreign earnings.  In addition, you can exclude or deduct certain foreign housing amounts. These are called the foreign earned income exclusion and foreign housing exclusions.

If you paid foreign taxes on foreign source income and are subject to U.S. tax on the same income you may be eligible to take a credit for foreign taxes. This is called the foreign tax credit. If you choose to exclude either foreign earned income or foreign housing costs, you cannot take a foreign tax credit for taxes on income you can exclude. 

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