U.S. citizens or resident aliens living or traveling outside of the United States are generally required to file income tax returns, estate tax returns, and gift tax returns and pay estimated tax in the same way as those residing in the United States. Your income, filing status, and age generally determine whether you must file a return. For more information on U.S. tax issues, please consult the IRS web site. You can find additional information for taxpayers residing overseas at the IRS’s International Taxpayer Site. The American Citizen Services does not have state tax forms.
United States Taxes Preparers in Colombia
- U.S. Tax Preparers in Colombia (PDF 64 KB)
Non-Resident Aliens / Individual Taxpayer Identification Number (ITIN)
Several classes of non-resident aliens are required to obtain an Individual Taxpayer Identification Number (ITIN) in order to file U.S. taxes. To obtain an ITIN, you must file IRS Form W-7 with the Internal Revenue Service. You must submit a notarized true copy of your passport along with your W-7 to the IRS. You may obtain a notarized true copy of your passport from the American Citizens Services office by appointment only, for information on notary services and fees click here.
To download the W-7 form online, click here (PDF 92KB)
The IRS is implementing significant changes made to the ITIN program under the PATH Act of 2015. The new law means that any ITIN not used on a federal tax return at least once in the last three years will no longer be valid as of January 1, 2017 for use on a tax return unless the taxpayer renews the ITIN. In addition, all ITINs issued prior to 2013 will begin to expire this year and taxpayers will need to renew them.
To learn if you may need to renew your ITIN, click here.