International Coronavirus Relief
Economic Impact Payment
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) legislation includes the Economic Impact Payments distributed by the IRS. Information in the Economic Impact Payment section above, includes information for international situations.
See also, the IRS’s Economic Impact Payment Information Center FAQs for specifics for people living in U.S. Territories and a special exception for U.S. Armed Forces members.
Filing and Payment Relief
June 15: IRS reminds taxpayers living and working abroad of June 15 deadline for 2020 federal income tax returns. Individual taxpayers do not need to file any forms or call the IRS to qualify for this automatic federal tax filing and payment relief. U.S. taxpayers who live and work abroad have until June 15, 2021 to file federal income tax returns and pay their federal income tax. If you need additional information about your tax responsibilities or and return filing requirements, see our Tax Responsibilities of U.S. Citizens and Resident Aliens Living Abroad, page or IRS’s U.S. citizens and resident aliens abroad page.
Foreign Account Tax Compliance Act
IRS reminds foreign bank and financial account holders the Report of Foreign Bank and Financial Accounts (FBAR)deadline remains April 15, 2021 for 2020.
The extension of the federal income tax filing due date and other tax deadlines for individuals to May 17, 2021, does not affect the FBAR requirement. However, filers missing the April 15 deadline will receive an automatic extension until October 15, 2021, to file the FBAR. They don’t need to request the extension.
For more information, see the “Reporting” category on the FATCA – FAQs General page.
Passport Certifications
The IRS resumed its Passport Certification program on March 14, 2021. The IRS is again notifying the Department of State of taxpayers certified as owing seriously delinquent tax debt. On March 25, 2020, the IRS suspended certain collection activities including passport certification under the People First Initiative in response to the Coronavirus (COVID-19) pandemic. See TAS Tax Tips: The IRS resumes its Passport Certification program for more information.
TAS Customer Case Alerts
Visit the Coronavirus (COVID-19) TAS Customer Case Related Alerts page for status updates on important TAS case-related processes impacted by the coronavirus (COVID-19) pandemic.
General Tax-Related Topics
Tax Filing
Visit the IRS’s File page for tax filing information and resources. Free tax return filing options are available for some individuals. You can also visit our Get Help Filing Returns page too.
Important note: For most 2020 Individual tax returns the filing and payment deadline is extended to May 17, 2021. For more detailed information, see TAS Tax Tip: Key federal filing season dates and information and IRS.gov Tax Day for individuals extended to May 17.
Refunds
Please be aware that, due to COVID-19, the IRS is experiencing delays in processing some tax returns. Visit IRS Operations During COVID-19: Mission-critical functions continue for more information. If you have questions about your tax refund status after you’ve filed, visit IRS’s Where’s My Refund? page or TAS’s refund information hub for general help and information about refunds. Please also see Tax News & Information page and our NTA Blogs for updates, including the NTA Blog: 2021 Filing Season Bumps in the Road: Part I.
Tax Balance Due/IRS Notice Delays
If you owe a federal tax balance due and cannot pay, take a look at our Get Help Paying Taxes page or IRS’s Paying Your Taxes page for information about payment options available.
Please be aware that the IRS continues to experience delays mailing backlogged notices to taxpayers, this includes payment due notices. Delayed notices should have an insert with information to follow if you receive one. See the IRS Operations During COVID-19: Mission-Critical functions continue or the Mailing of IRS notices delayed due to ongoing pandemic for more details.
TAS Resources
Visit the TAS Tax Tips and Get Help center for help with common tax questions. Or our Contact Us page to see what kind of cases we can help with and how to request assistance.
Retirement Plans Relief
The Coronavirus Aid, Relief, and Economic Security Act, Pub. L. No. 116-136 (CARES Act), provides relief to eligible individuals taking withdrawals or loans from qualified employer retirement plans and Individual Retirement Arrangements (IRAs).
For more information visit: