IRS
Filing and Payment Information
Filing Requirements
If you are a U.S. Citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad.
Your income, filing status, and age generally determine whether you must file an income tax return. Generally, you must file a return for 2007 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table:
FILING STATUS | AMOUNT |
| Single 65 or older | $ 8,750 $ 10,050 |
| Head of Household 65 or older | $ 11,250 $ 12,550 |
| Qualifying Widow(er) 65 or older | $ 14,100 $ 15,150 |
| Married filing jointly 1 spouse 65 or older Both spouses 65 or older | $ 17,500 $ 18,550 $ 19,600 |
| Married filing separately (any age) | $ 3,400 |
| *If you are the dependent of another taxpayer or are self-employed, see the instructions for Form 1040 for more information on whether you must file a return. | |
Timely Receipt of Foreign-Filed Forms & Payments
Federal tax returns and other documents mailed to the IRS are treated as filed on the date of the domestic or foreign postmark. However, payments with foreign postmarks are not considered received until the date of actual receipt rather than the postmark date. Accordingly, you should take this into consideration when mailing a payment from outside the U.S. in order to avoid late payment penalties and interest charges.
Payment
Note: The IRS does not accept cash payments.
1. Check: All checks must be in U.S. dollars made payable to the United States Treasury. You should print on the front of your check your Social Security Number or ITIN, the tax return form number, and the tax year.
2. Credit Card: You also may pay by credit card using any major credit card, including American Express®, Visa®, MasterCard®, and Discover®. For more information on paying your taxes by credit card, contact the following service providers:
Official Payments Corporation
+1 (800) 272-9829 or +1 (877) 754-4413
www.officialpayments.com
LINK2GOV Corporation
+1 (888) 729-1040 or +1 (888) 658-5465
www.PAY1040.com
Although the IRS does not charge a fee for credit card payments, most service providers do charge a convenience fee of 2%-3%.
free 3. Electronic Federal Tax Payment System (EFTPS): You may pay your federal taxes using the EFTPS system at www.eftps.gov. For details on how to enroll, visitwww.eftps.govor call EFTPS Customer Service at +1 (800) 316-6541.
free 4. Electronic Funds Withdrawal: You may authorize an electronic funds withdrawal from your U.S. checking or savings account using tax preparation software or professional tax preparers. If you select the electronic payment option, you will enter your financial institution’s routing number, your account number, and the account type (checking or savings). Check with your financial institution for the correct routing and account numbers.
Estimated Tax Payments
Estimated tax payments should be accompanied by Form 1040-ES and mailed to the following address:
Internal Revenue Service
P.O. Box 660406
Dallas, TX 75266-0406
USA