US-InternalRevenueService-Seal.svg Taxpayers Living Abroad  

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.


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.


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:


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

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.





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



·                  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



·                  Employed             給与所得者

·                  Corporations           法人

·                  Charities & Non-Profits     義援及び公益

·                  Government Entities      政府系

·                  Tax Pros & Partners      税務専門家及びパートナー

·                  Excise Taxes           物品税

·                  Estate & Gift Taxes

·                  Partnerships

·                  International Businesses

·                  Small Businesses & Self-Employed

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.


ACA What's New for Individuals and Families

Taxpayer Bill of Rights. What You Should Know (button).

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Filing Your Taxes



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If you filed for an extension, your 2014 tax return is due by October 15.


Get Ready

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Your Filing Options

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·                  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

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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

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·                  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。