Federal Benefits and Obligations Abroad

If you are planning to retire abroad or already live outside of the United States, you may be entitled to receive services from the following U.S. government agencies:

To receive U.S. federal benefits while living outside the United States, we encourage you to have funds deposited directly into a bank account, if available in your country of residence.

Also note: You may have to pay taxes while abroad. Please visit the IRS website or find more information below.

COVID-19 IRS Resources and Reminders

#IRS reminds taxpayers living abroad that the deadlines to file and pay federal income taxes have been automatically extended to July 15, 2020. www.irs.gov/coronavirus #COVIDreliefIRS

U.S. citizens who work abroad also qualify for the newly extended #IRS tax return filing and payment deadline of July 15. Learn more at: www.irs.gov/coronavirus #COVIDreliefIRS

Are you an American living abroad? The #IRS reminds you that the deadlines to file and pay federal income taxes have been automatically extended to July 15, 2020. See: www.irs.gov/coronavirus #COVIDreliefIRS

Most taxpayers can now wait until July 15 to file their 2019 #IRS federal income tax return and pay taxes, including those living or working overseas. See: www.irs.gov/coronavirus #COVIDreliefIRS

American living abroad can also wait until July 15 to file 2019 #IRS federal income tax return and pay taxes. No interest, late-filing or late-payment penalties will be due. See: www.irs.gov/coronavirus #COVIDreliefIRS


Federal Benefits Information


If you are 65 or older, or disabled and get Medicare health insurance, please note that Medicare generally does not cover health services outside the United States. The hospital insurance part of Medicare is available to you if you return to the United States.


Affordable Care Act (ACA)

For general questions about the ACA, see the U.S. Department of Health and Human Services’ dedicated ACA website. It also includes information for U.S. citizens living abroad. See also tax issues related to ACA.



Selective Service

If you are overseas and need to register for the Selective Service, you can register online. Contact the nearest U.S. embassy or consulate if you are unable to access online registration. 


Federal Taxes

If you are a U.S. citizen or Lawful Permanent Resident (green card holder), you are responsible for filing U.S. federal income tax returns while abroad. You will find useful information on the Internal Revenue Service (IRS) website, such as Frequently Asked Questions about taxes or how to apply for an Individual Taxpayer Identification Number (ITIN)

If you are a U.S. government employee working overseas, you cannot claim the Foreign Earned Income Exclusion. For additional information, visit the IRS website.

Important IRS Links

Other IRS links


Foreign Account Tax Compliance Act (FATCA)

The Foreign Account Tax Compliance Act (FATCA) provisions of the Hiring Incentives to Restore Employment Act of 2010 (HIRE Act) were enacted on March 18, 2010. 

FATCA generally requires a foreign financial institution to enter into an agreement with the Internal Revenue Service (IRS) to report information about certain accounts held by U.S. persons or foreign entities owned by U.S. persons.

For more information on FATCA, see our Joint FAQs and  the IRS and U.S. Department of Treasury webpages.



Combating Fraud, Waste, and Abuse in Federal Tax Administration

The Treasury Inspector General for Tax Administration (TIGTA) is responsible for oversight of IRS activities and for maintaining integrity in the U.S. federal tax system. Fraud, waste, and abuse in federal tax administration are unfair to all U.S. taxpayers and can take a variety of forms. Please report any occurrences to the TIGTA hotline.

Last Updated: April 24, 2020