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> Information provided on this site is for general guidance only and is often simplified. Actual IRS procedures are complex, and taxpayers should obtain professional assistance or use IRS sources for complete information.


US Citizens Abroad
Filing requirements for US expatriates.

Resident Aliens
Filing requirements for resident aliens.

Non-Resident Aliens
Filing requirements for non-resident aliens.



Information provided on this site is for general guidance only and is often simplified. Actual IRS procedures are complex, and taxpayers should obtain professional assistance or use IRS sources for complete information.

Resident Aliens

Resident alien must follow the same tax laws as US citizens. They are taxed on income from all sources, both within and outside the United States. They must file Form 1040EZ, Form 1040A, or Form 1040 depending on their tax situation. The return is due by April 15.

See further details at http://www.usa-federal-state-individual-tax.com/filing.asp.

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New On The Lowtax Network Today

This feed is published daily with selected new or updated content from across the Lowtax Network. For a list of Lowtax Network sites, many of which feature daily news, see below.

 
TODAY 16/03: Hungary Summary PBTG Guide, added to Personal Business Tax Guide
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Lowtax Network Sites
Lowtax Portal: 'Low-tax' business and investment in the top 50 jurisdictions covered in exceptional detail.
Tax News: Global tax news, continuously updated through the day.
Investors Offshore: The independent offshore and alternative investment guide for expatriates and the globally aware investor.
Law & Tax News: Daily news and background data on tax and legal developments for international business.
Offshore-e-com: A topical guide to offshore e-commerce focused on tax and regulation.
Lowtax Library: One of the web's largest and most authoritative business and investment information sources.
US Tax Network: The resource for free online US taxation information, covering: corporate tax, individual tax, international tax, expatriates, sales and e-commerce tax, investment tax.
NEW! Personal Business Tax Guide: Providing essential tax news and information on business for contractors, entrepreneurs, professionals, small businesses, artists, sportspersons and entertainers.
 
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