How and When to File U.S. Taxes While Living Abroad

A Guide for U.S. Citizens and Resident Aliens

Living in Italy—or anywhere outside the U.S.—doesn’t exempt you from your American tax obligations. U.S. citizens and resident aliens are required to file federal tax returns each year, regardless of where they reside. If you’re an American living abroad, here’s what you need to know to stay compliant with the IRS.

Who Needs to File?

If your income is above a certain threshold, you are required to file a federal tax return. These thresholds vary based on your filing status, age, and income type.
👉 Use the IRS Interactive Tax Assistant to check if you need to file.

Tax Filing Deadlines for Expats

• April 15: Regular deadline for all U.S. taxpayers.
• June 15: Automatic two-month extension for Americans living abroad. (No need to file a form, but interest may still accrue from April 15 if taxes are owed.)
• October 15: Extended deadline if you file Form 4868 before June 15.

📄 Learn more on the IRS page for U.S. citizens and resident aliens abroad.

How to File from Abroad

You can file your return electronically using approved tax software, through a tax professional, or by mailing it to the appropriate IRS address for international filers.
Check where to send your return: Where to File Paper Tax Returns

Foreign Earned Income Exclusion (FEIE)

If you qualify, you can exclude up to $120,000 (2023) of foreign-earned income using Form 2555.
You must meet one of these tests:

• Bona Fide Residence Test – you lived abroad for the entire calendar year
• Physical Presence Test – you were outside the U.S. for 330 full days in a 12-month period

Read more about the Foreign Earned Income Exclusion.

Avoid Double Taxation: Foreign Tax Credit

If you paid taxes in Italy or another country, you might be able to claim a Foreign Tax Credit using Form 1116, reducing what you owe the IRS.
More info: Foreign Tax Credit

Report Your Foreign Bank Accounts (FBAR)

If your foreign accounts exceeded $10,000 at any point in the year, you must file an FBAR (FinCEN Form 114) through the BSA E-Filing System—separately from your federal tax return.
Learn more at FinCEN.gov

FATCA and Form 8938

In addition to FBAR, you may need to file Form 8938 under the Foreign Account Tax Compliance Act (FATCA) to report foreign financial assets.
Read about FATCA requirements here.

Get Help If You Need It

U.S. expat tax laws can be complicated, but you don’t have to navigate them alone. Consider hiring a tax professional who specializes in international returns or use expat-friendly filing software.

Visit the IRS International Taxpayers page for more resources and updates and https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad

Article by Easy Milano editorial staff

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