Federal income Tax Forms is available at the US Embassy. State Tax Forms are not available. Consular officers are not tax experts and cannot advise citizens on such matters. The Consular section stocks the most commonly requested forms and information handouts required by the Internal Revenue Service. In particular, we try to keep forms that are helpful to expatriate Americans.
U.S. Citizens And Permanent Residents Living Abroad: the IRS wants you to know
- As a U.S. citizen or resident alien ("green card holder"), you are taxed on your worldwide income. You must file annual U.S. income tax returns and report income from all sources, both inside and outside the U.S. (minimum income levels apply as determined by filing status)
- In many instances you will qualify to claim an exclusion for your foreign-earned income; however, you must file a return to claim the exclusion. You may be entitled to a credit for taxes paid to a foreign government, but you must file a U.S. income tax return to claim this credit.
- You must also file if you are self-employed with a net profit of USD $400 or more. Net profit from self-employment over USD $400 is subject to social security and Medicare taxes. The foreign earned income exclusion and other credits or deductions cannot be used to offset self-employment tax.
The regional IRS office in Paris has a plethora of information regarding the filing of your taxes. Please see their website. Additionally, the IRS has created pamphlets which contain the most important information to US taxpayers. The 2009 Tax Booklet contains information specific to American citizens living abroad. It contains contact information for the IRS in Paris as well as important deadlines, filing requirements, and information on how to make payments. A hard copy of this booklet is available at the Consular Section.
Additionally, the IRS has created a comprehensive website for US citizens who reside abroad. The site is a one-stop-shop for American taxpayers.
To report fraud, waste and abuse in federal tax administration, please visit this link: http://travel.state.gov/travel/living/living_1234.html#f