All U.S. citizens and Resident Aliens are subject to U.S. Internal Revenue Service (IRS) income tax filing rules based upon their worldwide income. They are required to report their worldwide income to the U.S. each year, regardless of where they live and/or work. There is no IRS Office at the U.S. Embassy in Stockholm so we are unfortunately unable to assist in tax matters.
The Internal Revenue Service (IRS) has provided the following guidance for U.S. citizens abroad preparing for the 2015 tax filing season.
Information for Overseas Filers!
On May 23, 2013, the Internal Revenue Service (IRS) issued a
news release to remind U.S. citizens and resident aliens,
including those with dual citizenship who have lived or worked
abroad during all or part of 2012, that they may have a U.S. tax
liability and a filing requirement in 2013. For such taxpayers
who reside overseas, their form 1040 Individual Tax Return is
due by June 17. Depending on the taxpayer's personal situation,
Form 8938, Statement of Foreign Financial Assets, may also be
due (attached to their form 1040). Depending on the balance
maintained in a foreign bank account, a taxpayer may also need
to file a form TD F 90-22.1, Report of Foreign Bank and
Financial Accounts (FBAR) by
June 30, 2013. These reminders are addressed in an IRS News
Release. More details may be found at the IRS website or the Department of State's website.
Reporting Foreign Bank Accounts
The public may be unaware of their obligation to report their foreign bank accounts to the Department of the Treasury. Recent news events have highlighted foreign bank accounts reporting. While there are many legitimate reasons to own foreign financial accounts, there are also responsibilities that go along with owning such accounts. Foreign account owners may have to report thier accounts to the government, even if the accounts do not generate any taxable income. The link below provides information for filing a Report of Foreign Bank and Financial Account, Form TD F 90-22.1, which is better known as the FBAR form.
For more information regarding reporting foreign bank accounts, please visit the IRS website.
Comprehensive tax page for U.S. citizens who reside abroad
The IRS has created a new comprehensive tax page which is directed to U.S. citizens who reside abroad. This page contains basic tax information that overseas need to know and also includes links to more detailed topics such as the foreign earned income exclusion, foreign tax credit, reporting foreign bank accounts, Fulbright grants, state taxes, and a myriad of others. This page provides "one stop shopping" for U.S. citizens abroad.
The nearest IRS office is located at the U.S. Embassy in London:
For contact informatiom to IRS in London, please see U.S. Embassy London's website.
- For information regarding Economic Stimulus Payments, please see the IRS website.
- Federal Tax Forms can be retrieved directly from the IRS website.
- State Tax Forms may be downloaded at the Federation of Tax Administrators website.
- Information on the U.S. - Swedish Tax Treaty (PDF 70 KB), please see the IRS website for Sweden - Tax Treaty Documents
The IRS has put together a page with infromation targeting U.S. citizens living abroad, which will serve as a resource to assist taxpayers in locating tax information useful in the preparation of your returns and resolving account related problems.
List of Attorneys
A listing of attorneys in Sweden is available for downloading on this site: List of attorneys in Sweden (PDF 214 KB).
New IRS Regulation - Disclosure or Use of Tax Information by Preparers of Returns
Please take note of new regulations giving taxpayers greater control over their personal tax return information. New regulations under Internal Revenue Code Section 7216, Disclosure or Use of Tax Information by Preparers of Returns, became effective January 1, 2009. These regulations limit tax return preparers use and disclosure of information obtained during the return preparation process to activities directly related to the preparation of the return.
The regulations, along with supplemental Revenue Procedure 2008-35, contain the updated rules and requirements relating to disclosure and use of tax return information. These regulations apply to paid and volunteer preparers and the administrative staff that supports them. Failure to comply may result in criminal or civil penalties. See the IRS 7216 for more details.
Please note that the IRS no longer publishes the Overseas Filing Package. Tax forms can be downloaded from the Internet at the IRS website online, or obtained by calling the IRS at 001-800-829-3676.
IRS Average Yearly Exchange Rates
The IRS has no official exchange rate. Any posted exchange rate that is used consistently is acceptable. For additional exchange rates, check the U.S. treasury website. Taxpayers generally use the yearly average exchange rate to report foreign income that was regularly received throughout the year. If you had a few foreign transactions on particular days however, you may prefer to use the exchange rates for such days. Please note these are unofficial rates and supplied solely for the convenience of our customers.
You will find unofficial average exchange rates for selected currencies at IRS London's website. Amounts shown are one foreign currency unit to to equivalent U.S. dollars.
E-Mail Scam Warning
Be aware of a new series of email scams which appear to come from the IRS! For more information see the IRS London website.
Read more at IRS.gov about Scam E-mail Sends Malicious Software to Recipients' Computers.
All downloadable documents on this page are provided in PDF format. To view PDFs you must have a copy of Adobe Acrobat Reader. You may download a free version by clicking the link above.