Internal Revenue Service (Taxes)

U.S. citizens or resident aliens living or traveling outside of the United States are generally required to file tax returns and pay taxes in the same way as those residing in the United States.

Your income, marital status, and age generally determine whether you must file a return.

For more information on paying U.S. taxes, please visit the IRS web site.

You can find additional information for taxpayers residing overseas at the IRS’s International Taxpayer Site.

The Department of State is not responsible or liable for the professional ability or reputation of, or the quality of services provided by the entities or individuals whose names appear on the following lists. Inclusion on this list in no way constitutes an endorsement by the Department or the U.S. government. Names are listed alphabetically, and the order in which they appear has no other significance. The information on the list is provided directly by the local service providers; the Department is not in a position to vouch for such information.

1040 Abroad
Contact: Olivier Wagner
340 S Lemon Ave #1021
Walnut, CA 91789
Tel: +1-718-275-3821
Description: 1040 Abroad is specialized in the preparation of tax filings for U.S. citizens living abroad.

Contact: Greg Dewald
244 Fifth Avenue
New York, NY 10001
Tel: +1-212-465-2528
Description: Bright!Tax is an online US expat tax preparation company for the 6 million Americans who are living abroad. Our level of online service is over the top and our focus on precision and applying exacting methods takes the worry and the hassle out of filing your U.S. expat taxes. All CPAs. Secure. Precise. Guaranteed.

Echevarria Leunda & Echevarria Petit
Andes 1365/901 – ZC.11000 / Montevideo, Uruguay
Tel: (598) 2901-4010, 2901-3893 and 2900-0400
Fax: (598) 2902 2777

Rick Gray, CPA
Global Tax Service
P.O. Box 9679
Columbia, SC 29290-0679
Courier Address: 9700C Caughman Rd.
Columbia, SC 29209
Tel: +1-803-695-9310
Fax: +1-803-695-2348
E-mail: or
Description: specializing in tax advice and return preparation for us taxpayers overseas. Representation services with the IRS on clients’ behalf available.

Ada Holcberg
Arapey 1397, apt. 013
Montevideo, Uruguay
Tel: (598-2) 2209-2635 or 098 637 053
Description: Advice on U.S. taxes and immigration. 

Online Taxman
Contact: Vincenzo Villamena
85 E End Ave Suite 9G
New York, NY 10028
Tel: +1-855-OTAXMAN (1-855-682-9626)
Description: U.S CPA firm focusing on U.S. Expats and Non Residents with US interests. Free consultation with a CPA with no obligation. Expert Advice. Personalized Service. Painless.

I.J. Zemelman, EA
Taxes for Expats / 121 Madison Ave, NY, NY 10016
Tel: +1-646 EXPAT-US

Mansoor Suhail
Tax Consultant for Canada and the United States of America
A-20, 2655 Lawrence Avenue East Scarborough, ON, M1P 2S3 – Canada
Phone: +416-283-8774
Description: Member of NATP (National Association of Tax Professionals) with a valid PTIN (Preparer Tax Identification Number), able to handle taxation issues for individuals (expatriate) and businesses to include Sole Proprietors, Partnerships, Limited Liability Companies, S and C Corporations (Domestic and International tax issues).Completed courses: “Taxation of Individuals”,” International Tax”, “Buying, Selling and Exchange of Real Estate”. 

Randall Brody, EA (Enrolled Agent), MBA, CCP
Tax Samaritan
4894 W. Lone Mountain Rd #164 / Las Vegas, NV 89130
U.S. Phone: 702-350-1050
Description: As an overseas resident, there are many opportunities for tax savings but also many risks. Tax Samaritan has the experience and knowledge of the tax code to guide you through the complex expatriate tax preparation process, including, but not limited to the foreign earned income exclusion, foreign tax credit and reporting your foreign financial accounts on the FBAR. We offer a simple and straightforward process to save you time and money.

US Expat Tax Preparation & Strategy
Contact: MiklosCPA
1613 Chelsea Road 228
San Marino, CA 91108, USA
Phone: 866-397-6184
Description: MiklosCPA provides personalized service in US tax preparation and consulting for American Expats living and working abroad, foreign individuals, and businesses who are subject to US tax laws including FBAR and FATCA reporting. Contact us for a free consultation to find the right solution for you.

Stacy D. Collier, CPA, MPA
Address: 1620 Travis St. Columbus, Texas 78934
Phone: 713-870-5927
Fax: 979-484-8043
Skype: scolliercpa

Protax Consulting Services Inc
Contact: Marc J. Strohl, CPA, Principal
Seven Penn Plaza, Suite 416
New York, New York 10001, USA
Phone: 212-714-1805
Fax: 212-714-6654
Description: The world’s leading firm in document preparation and consultancy services for U.S. citizens who require tax services internationally, particularly U.S. expats who live and work outside the U.S. The preparation of U.S. tax documents should be done by CPAs in the United States. We have offices around the world.

American Expat Tax Services Inc.
576 N Birdneck Road #185
Virginia Beach, VA 23451 USA
Phone: 1-888-243-9992
Fax: 1-888-958-2367
Description: We have over 30 years of US income tax experience. Our sole focus is assisting American Expats with their US filing requirements including 1040s, Corporations, PFICs and FBAR reporting. Expat tax returns are very complex so our team quality checks every return to make sure it’s accurate. We also provide advice on renouncing citizenship.

The IRS is implementing significant changes made to the ITIN program under the PATH Act of 2015. The new law means that any ITIN not used on a federal tax return at least once in the last three years will no longer be valid as of January 1, 2017 for use on a tax return unless the taxpayer renews the ITIN.

The first pre-2013 ITINs that will expire are those with middle digits 78 and 79 (Example: 9XX-78-XXXX). The renewal period for these ITINs began on October 1, 2016. The IRS began to mail letters to this group of taxpayers in August to inform them of the need to renew their ITINs in order to file a tax return, and explain the renewal steps.

If taxpayers have an expired ITIN, not renewed before filing a tax return next year, they might face a refund delay and be ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit, until they renew the ITIN. More information is available on the ITIN page at