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IRS / Income Tax

Filing Your U.S. Tax Return

If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S income tax, regardless of where you reside.

The Internal Revenue Service (IRS) advises that many U.S. citizens and resident aliens living outside the United States can use IRS Free File software to prepare and file federal tax returns electronically. Please refer to www.irs.gov/freefile and to the information on the IRS website at http://www.irs.gov/regarding filing taxes. The ACS Unit cannot provide tax advice. 

Taxpayer Identification Number

Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return will need a social security number (SSN) or individual taxpayer identification number (ITIN). To obtain a SSN, use form SS-5, Application for a Social Security Card. To get form SS-5, or to find out if you are eligible for a social security card, contact a Social Security Office or visit Social Security International Operations. If you, or your spouse, are not eligible for a SSN, you can obtain an ITIN by filing form W-7 along with appropriate documentation.

For more information on applying for an ITIN, see Obtaining an ITIN from Abroad.  The Internal Revenue Service accepts copies of foreign passports and identity documents certified by U.S. embassies and consulates as true copies of supporting documentation for ITIN applications. Please bring the original passport and a copy of the passport to your appointment. Please see our notary services page for full information and fees.

For more information, see the IRS website for U.S. Citizens and Resident Aliens Abroad or contact the Internal Revenue Service (IRS). 

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. 

For more information on TIGTA’s oversight function and information on how you can report potential "fraud or waste" please click here

List of Accountants in the Mumbai Consular District 

This list of accountants is provided as a service to U.S. citizens in India.  U.S. Consulate General Mumbai assumes no responsibility or liability for the professional ability or reputation of, or the quality of services provided by, the persons or firms.  Inclusion on this list is in no way an endorsement by the Department of State or the Consulate.  Names are listed alphabetically, and the order in which they appear has no other significance.  The information in the list on professional credentials, areas of expertise and language ability are provided directly by the lawyers; the Embassy is not in a position to vouch for such information. 

Questions about Filing Your US Tax return?
Email: mumbaiacs@state.gov