Taxpayers Living Abroad　　　　　　　　　　　　http://www.irs.gov/

アメリカ合衆国内国歳入庁　　　アメリカ合衆国内国歳入庁（アメリカがっしゅうこくないこくさいにゅうちょう、英：Internal Revenue Service、略称：IRS）は、アメリカ合衆国の連邦政府機関の一つで、連邦税に関する執行、徴収を司る。日本でも、そのままIRS（アイアールエス）と呼称されることもあるが、内国歳入庁や米国国税庁などと翻訳される。連邦政府の機構上は財務省の外局であり、日本の省庁になぞらえれば財務省の外局である国税庁に相当する。ワシントンD.C.に本部を置く。

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.

もしあなたが米国市民または居住外国人であるならば、一般に、あなたが米国に居住するか、外国に居住するかを問わず、所得、不動産、贈与税申告し、納税義務は同じである。あなたが住む所を問わずあなたの国外国内を問わず収入は貴方がどこにいようと米国所得税が必要である。

When to File　申告期限

If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15.  Note that you must pay any tax due by April 15 or interest will be charged starting from April 15.

あなたが、海外にある米国市民または居住外国人であるか、または、米国外の海外軍属の場合、通常の申告期限に関し、申告延長の申請なくとも自動的に2ヶ月の延長が認められる。通年に対して、自動延長は6月15日までであります。いずれの納税義務は4月15日まで、または延納利息は4月15日から発生している。

Where to File　申告地

If you are a U.S. citizen or resident alien (including a green card holder) and you live in a foreign country, mail your U.S. tax return to:

もしあなたが米国市民であるか、または、居住外国人（グリーンカードホルダーを含む）であれば、あなたの米国納税申告書を以下にお送りください。

財務省　米国歳入庁　オースティン　TX73301-0215　USA

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA

Electronic Filing (e-file)

Taxpayers with an AGI (Adjusted Gross Income) within a specified threshold can electronically file their tax return for free using Free File. Taxpayers with an AGI greater than the specified threshold can either use the Free File Fillable Forms or e-file by purchasing commercial software. A limited number of companies provide software that can accommodate foreign addresses. To determine which will work best for you, get help choosing a software provider.

AGI（調整総所得）を持つ納税者は、無料ファイルを利用して電子的にファイルで申告可能です。AGIによる納税者は指定された無料のファイル形式、または商用のソフトウェアを購入してe-ファイルを使用することができる。限られた数の会社は、外国のアドレスに適応できるソフトウェアを提供します。あなたのためにどのフトウェアプロバイダーが最もよいか決定するためにヘルプを見なさい。

 

 

 

Filing Requirements  ·                  U.S. Citizens and Resident Aliens Abroad - General Information ·                  U.S. Citizens and Resident Aliens Abroad -- Filing Requirements ·                  U.S. Citizens and Resident Aliens Abroad -- Extensions of Time to File ·                  e-file ·                  Filing Prior Year Tax Returns ·                  Tax Information for Members of U.S. Armed Forces ·                  Tax Information for U.S. Government Civilian Employees Stationed Abroad ·                  Taxpayer Identification Number Requirement		U.S. Residency Status ·                  Election to Treat Nonresident Spouse as a Resident and File Joint Return ·                  Individuals Living or Working in U.S. Possessions ·                  U.S. Citizens and Resident Aliens Abroad -- Head of Household
Income ·                  Allowances, Differentials, and Other Special Pay ·                  Fulbright Grants ·                  Hong Kong Scheme 6000 Payments: FAQs Income from Abroad is Taxable ·                  U.S. Foreign Service Employees ·                  Yearly Average Currency Exchange Rates		Deductions

Small Business/Self-Employed

·                  Industries/Professions

·                  International Taxpayers

·                  Self-Employed

·                  Small Business/Self-Employed Home

 

Small Business/Self-Employed Topics

·                  A-Z Index for Business

·                  Forms & Pubs

·                  Starting a Business

·                  Deducting Expenses

·                  Businesses with Employees

·                  Filing/Paying Taxes

·                  Post-Filing Issues

·                  Closing Your Business

 

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Estate Tax　　資産税

The Estate Tax is a tax on your right to transfer property at your death. It consists of an accounting of everything you own or have certain interests in at the date of death (Refer to Form 706 (PDF)). The fair market value of these items is used, not necessarily what you paid for them or what their values were when you acquired them. The total of all of these items is your "Gross Estate." The includible property may consist of cash and securities, real estate, insurance, trusts, annuities, business interests and other assets.

相続税は、あなたの死亡時における所有権移転についての税金である。それは、あなたが所有しているか、また死亡日に一定の利益 を持っているすべての勘定科目からなります。必然的 あなたがそれらに対して支払ったもの、またはあなたがそれらを取得した時にそれらの価値がではなく、それらの適正市場価格であります。これらの科目のうちのすべてのあなたの「総資産」の合計であります資産は、現金と証券、不動産、保険、委託物、年金、事業金利、および他の財産からなります。

 

Once you have accounted for the Gross Estate, certain deductions (and in special circumstances, reductions to value) are allowed in arriving at your "Taxable Estate." These deductions may include mortgages and other debts, estate administration expenses, property that passes to surviving spouses and qualified charities. The value of some operating business interests or farms may be reduced for estates that qualify. After the net amount is computed, the value of lifetime taxable gifts (beginning with gifts made in 1977) is added to this number and the tax is computed. The tax is then reduced by the available unified credit.

いったんあなたが　総資産を計算したことがあれば、あなたの「課税資産」計算で、一定の控除（そして特別な状況、価値の控除）が認められる。これらの控除は、抵当および他の負債、不動産管理費、配偶者および有資格の慈善活動に移転したものです。事業利益の価値は内容によって控除される。　純資産を計算したあとで、課税贈与の価値（1977年贈与税）はこの数字に付け加えられ税額が計算される。税額はそれから可能な額が控除される。

Most relatively simple estates (cash, publicly traded securities, small amounts of other easily valued assets, and no special deductions or elections, or jointly held property) do not require the filing of an estate tax return. A filing is required for estates with combined gross assets and prior taxable gifts exceeding $1,500,000 in 2004 - 2005; $2,000,000 in 2006 - 2008; $3,500,000 for decedents dying in 2009; and $5,000,000 or more for decedent's dying in 2010 and 2011 (note: there are special rules for decedents dying in 2010); $5,120,000 in 2012, $5,250,000 in 2013, $5,340,000 in 2014 and $5,430,000 in 2015.

Beginning January 1, 2011, estates of decedents survived by a spouse may elect to pass any of the decedent’s unused exemption to the surviving spouse. This election is made on a timely filed estate tax return for the decedent with a surviving spouse. Note that simplified valuation provisions apply for those estates without a filing requirement absent the portability election. 

For additional information, refer to Instructions for Form 706.

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Filing Your Taxes

Español
 

		If you filed for an extension, your 2014 tax return is due by October 15.
Get Ready				Your Filing Options
·                  Do you need to file a return? ·                  Get your electronic filing PIN ·                  Determine your filing status ·                  Life events may affect your taxes ·                  Gather your tax records				·                  Explore your electronic filing options o    Free File o    Commercial Software o    Authorized e-file Provider ·                  Get free tax prep help ·                  Find a mailing address for paper returns

 

Prepare Your Return
Top Filing Topics ·                  Taxpayer identification numbers ·                  Decide which form you should use ·                  Find out who can you claim as dependent  ·                  Review credits & deductions ·                  Determine whether you should itemize  ·                  Get answers to your questions right now	Publications and Instructions ·                  Publication 17, Federal Income Tax Guide for Individuals ·                  Publication 501, Exemptions, Standard Deductions, and Filing Information (PDF)  ·                  Instructions for Form 1040 (PDF)  ·                  Tax Table and Tax Rate Schedules (PDF)

 

After You File - Self-Service
·                  Check your refund status ·                  Amend or correct your return ·                  Check status of your amended return ·                  Check your withholding	·                  Make a payment ·                  Get a transcript of your return ·                  Change your address ·                  Understanding Your IRS Notice

アメリカ合衆国内国歳入庁（アメリカがっしゅうこくないこくさいにゅうちょう、英：Internal Revenue Service、略称：IRS）は、アメリカ合衆国の連邦政府機関の一つで、連邦税に関する執行、徴収を司る。日本でも、そのままIRS（アイアールエス）と呼称されることもあるが、内国歳入庁や米国国税庁などと翻訳される。連邦政府の機構上は財務省の外局であり、日本の省庁になぞらえれば財務省の外局である国税庁に相当する。ワシントンD.C.に本部を置く。