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Posts tagged as “filing”

US taxpayers automatically qualify for filing postponement

Taxation of US citizens

The US government imposes income tax on US persons based on their worldwide income, not residency. The following are considered to be US persons for tax purposes:

  •           A citizen born in the United States or outside with at least one parent who is a US citizen;
  •           A naturalized citizen;
  •           A resident of the United States for tax purposes if they meet either the green card test or the substantial presence test for the calendar year;
  •           Any other person who is not a foreign person.

Tax Season is here! – IRS 2020 Procedures 6

Filing Status Single, widowed and divorced taxpayers submit an individual return. Couples should also file an individual declaration but may elect to report jointly. Separated couples who are not divorced should each file singly. This is usually advisable since both spouses are responsible for meeting all fiscal obligations under a…

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