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Each year US citizens and resident aliens are required to file a US tax return, Warrener Stewart offers a cost effective service from their Fulham offices.

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 2018 tax year these limits were as follows:

Filing Status Age Income Limit
Single Under 65 $12,000
  65 and over $13,600
Married Filing Jointly Under 65 $24,000
  65 and over (one spouse) $25,300
  65 and over (both spouses) $26,600
Married Filing Separately Any age $5
Head of Household Under 65 $18,000
  65 and over $19,600
Qualifying Widow with dependent Under 65 $24,000
  65 and over $25,300

Please note that if you are married to a non-resident alien spouse, you can either file married filing separately or the non-resident alien spouse can elect to be treated as a U.S. resident and file married filing jointly. If the non-resident alien spouse wishes to elect to be treated as a U.S. resident, they will need to apply for an Individual Taxpayer Identification Number (ITIN). We offer this service.

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, detailed above, 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 tax return must report all worldwide income for citizens and resident aliens and all US source income for non-resident aliens.

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

Payment of any US tax liability is due by April 15 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. 

Warrener Stewart's offices are located in Fulham, south west London. Please call to arrange an appointment or email your enquiry to a member of our team directly.
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“Attention to detail, breathtaking practicality, demonstrable value and practical implementation has been a Warrener Stewart USP that we've enjoyed and now couldn't live without.”
James Beagrie - Meon Valley Travel Group