Federal Benefits and Obligations Abroad
The deadline for paying U.S. federal income taxes was April 18, 2017. If you are a U.S. citizen and were out of the country on that date, please read these IRS guidelines for filing your return and paying any taxes owed.
If you are planning to retire abroad or already live outside of the United States, you may be entitled to receive services from the following U.S. government agencies:
- Social Security Administration (SSA) – Social Security card application
- Department of Veteran Affairs (VA) – Online application
- Office of Personnel Management (OPM)
- Department of Labor
- Railroad Retirement Board
U.S. embassies and consulates abroad may be able to assist, but contacting agencies directly may be quicker.
To receive U.S. federal benefits while living outside the United States, we encourage you to have funds deposited directly into a bank account, if available in your country of residence.
If you are 65 or older, or disabled and get Medicare health insurance, please note that Medicare generally does not cover health services outside the United States. The hospital insurance part of Medicare is available to you if you return to the United States.
Affordable Care Act (ACA)
For general questions about the ACA, see the U.S. Department of Health and Human Services’ dedicated ACA website. It also includes information for U.S. citizens living abroad. See also tax issues related to ACA.
If you are a U.S. citizen or Lawful Permanent Resident (green card holder), you are responsible for filing U.S. federal income tax returns while abroad. You will find useful information on the Internal Revenue Service (IRS) website, such as Frequently Asked Questions about taxes or how to apply for an Individual Taxpayer Identification Number (ITIN).
If you are a U.S. government employee working overseas, you cannot claim the Foreign Earned Income Exclusion. For additional information, visit the IRS website
Important IRS Links
Other IRS links
Foreign Account Tax Compliance Act (FATCA)
The Foreign Account Tax Compliance Act (FATCA) provisions of the Hiring Incentives to Restore Employment Act of 2010 (HIRE Act) were enacted on March 18, 2010.
FATCA generally requires a foreign financial institution to enter into an agreement with the Internal Revenue Service (IRS) to report information about certain accounts held by U.S. persons or foreign entities owned by U.S. persons.
Combating Fraud, Waste, and Abuse in Federal Tax Administration
The Treasury Inspector General for Tax Administration (TIGTA) is responsible for oversight of IRS activities and for maintaining integrity in the U.S. federal tax system. Fraud, waste, and abuse in federal tax administration are unfair to all U.S. taxpayers and can take a variety of forms. Please report any occurrences to the TIGTA hotline.