Citizens/Green Card Holders
Who, What, Where
When, How
U.S. Nonresident Aliens
Filing of back-year returns
Contact Information

WHO must file?

All US citizens and permanent
residents living abroad must
file a tax return if the "filing
requirement" is met.
WHEN must we file?

For 2002 returns, generally
by June 15, 2003 if residing
outside the US on April 15
(pursuant toRegulation 1.6081-5(a) 
Extensions are possible
WHAT must we file?

Generally, we file Form 1040
with applicable schedules, as
well as some "foreign" forms.
WHY must we file?

The US taxes the world-wide
income of its citizens and green
card holders, regardless of where
they reside or work.
WHERE must we file?

Generally with the:
Internal Revenue Service Center 
Philadelphia, PA 19255-0215
HOW must we file?

When residing overseas, be aware
of special rules and nuances
specific to international issues.