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March 21, 2021
Question

If a US citizen has permanently moved aboard - she should use overseas address?

  • March 21, 2021
  • 1 reply
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What address she should use on 2020 tax filing -overseas address or US address ?

 

When she filed 2019 return she used US address  - how can she amend that return to give correct (overseas) address to IRS? 

1 reply

March 21, 2021

As a US citizen, she must use Form 1040 to report her taxes. Form 1040NR is only used by non-resident aliens

 

Use her Indian address on the 2020 tax  return. This is entered in the "Mailing Address" interview of Personal Information. This is the address the IRS will use for correspondence related to her return.

 

The taxpayer is responsible for complying with the filing thresholds of Form 8938. You don't have "tell" the IRS you are living abroad, but you are required to comply with the appropriate filing threshold.

 

There is no reason or requirement to update a previous year return to correct an address. Just file the current year return with the correct address.

March 21, 2021

Address dilemma is clear now.

 

March 21, 2021

1. If she is a US citizen, the term "non-resident alien" does not apply to her. No matter where she lives, she cannot be a "non-resident alien" because she is a US citizen (not an "alien").

 

2. Her mailing address is where she wants the IRS to send any correspondence related to her return. Her home/permanent address can be wherever she considers her "permanent address' to be.

 

3. You do not have to convey to the IRS that you are living abroad - just comply with the filing thresholds, whatever they are for you. The IRS will only bring up your physical location if they have a question about what you filed on Form 8938 or something else on your return.

 

4. The IRS does not "expect" and is not "looking for" a reporting threshold; they expect you to comply with the reporting thresholds. They are not examining addresses to see if they indicate a different filing threshold for Form 8938.