Other US Tax Filing Requirements

US citizens and resident aliens are required to file a US tax return for years where your worldwide income (including capital gains) exceeds the standard deduction and exemptions, for the applicable filing status. 

For the 2014 tax year these limits were as follows:

Filing Status Age Income Limit
Single Under 65 $10,150
  65 and over $11,700
Married Filing Jointly Under 65 $20,300
  65 and over (one spouse $21,500
  65 and over (both spouses) $22,700
Married Filing Separately Any age $3,950
Head of Household Under 65 $13,050
  65 and over $14,600
Qualifying Widow with dependent Under 65 $16,350
  65 and over $17,550


Please note that if you are married to a non-resident alien spouse, you cannot file a joint return and thus must file as married filing separately.

Non-resident aliens are also required to file a US tax return each year in which you engage in a trade or business in the United States, where income received for personal services exceeds the exemption amount, currently at $3,950 for 2014, or US source income is received on which the US tax liability is not satisfied fully at source through withholding.

The US tax year runs from 1 January to 31 December. The form must report all worldwide income for citizens and resident aliens and all US source income for non-resident aliens.

The return must be submitted to the IRS by April 15th following the end of the tax year. An automatic 2 month extension to June 15th is given to individuals who are living outside of the United States and a further 4 months extension to October 15th can also be granted to those living outside the US provided the appreciate extension request is submitted to the IRS prior to the normal filing deadline.

Payment of any US tax liability is due by April 15th following the end of the tax year. This date cannot be extended even if applying for extensions of time to file the return and interest and penalties will be charged from this date until payment is made.

Delinquent Filers

It is not uncommon for individuals to fall behind on their US tax filing obligations, especially when residing outside of the US.

The good news is that it the IRS does offer a procedure to allow taxpayers to get back into compliance without being subject to nasty penalties for failing to file and pay taxes. This quiet disclosure allows delinquent filers to submit outstanding tax returns for the previous 3 years and FBAR reports for the previous 7 without incurring penalties and having to go back and submit any further returns. This is known as the Offshore Streamlined Filing Procedure and certain conditions must be met to allow for use of this favourable filing regime.

Please contact us for further details and to find out if you are eligible to file under the streamlined procedure. 

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