Information for U.S. citizens regarding income tax requirements, including who must file and how to do so, can be obtained at the Internal Revenue Service website www.irs.gov. The site also provides access to all IRS tax forms and instruction booklets which can be downloaded and printed. General information regarding taxes for overseas citizens and resident aliens is also available from the Department of State at http://travel.state.gov/travel/living/living_1234.html#taxes. U.S. Embassies and Consulates overseas no longer keep a stock of printed forms and publications.
All U.S. citizens and resident aliens who are residing abroad and/or have income from a foreign source should review the IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad. This document is an invaluable resource for determining your obligations under U.S. law.