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January 23, 2023 — Tax season takes place January 23 through April 18, and IRS Criminal Investigation (IRS-CI) reminds U.S. citizens and green card holders living abroad to follow the same rules for paying taxes as if they were residing in the U.S.

Topic E — Frequently asked questions about the income and price limitations for previously owned clean vehicles

Non-precedential legal advice re: Application of Foreign Earned Income Exclusion and the Combat Zone Exclusion to Civilian Contractors Working in Combat Zones

This section describes how wages paid to a U.S. citizen or to a resident alien by a U.S. person for services performed outside of the United States are subject to U.S. federal income tax withholding

SOI Tax Stats - Income from Trusts and Estates Study Terms and Concepts

Find tax filing and reporting information for U.S. citizens or resident aliens who reside and earn income overseas.

Information about Publication 54 including recent updates, related forms, and instructions on how to file. This publication discusses special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries.

December 4, 2023 — Damian Williams, the United States Attorney for the Southern District of New York, Stuart M. Goldberg, the Acting Deputy Assistant Attorney General for Criminal Matters of the Justice Department’s Tax Division, and Jim Lee, the Chief of the Internal Revenue Service Criminal Investigation (CI), announced today the filing of criminal charges against Swiss Bank, Banque Pictet et Cie SA (“Banque Pictet” or the “Bank”) for conspiring with U.S. taxpayers and others to hide more than $5.6 billion in 1,637 secret bank accounts in Switzerland and elsewhere and to conceal the income generated in those accounts from the IRS.

Frequently asked questions about income and price limitations for the new Clean Vehicle Credit.

IRS Tax Tip 2024-48, May 14, 2024 — It’s important that U.S. citizens and resident aliens living abroad understand their tax obligations. Their worldwide income -- including wages, unearned income and tips -- is subject to U.S. income tax, regardless of where they live or where they earn their income.