While preparing your U.S. tax return, we may request a copy of your resident country's tax declaration or official Income Tax Assessment Form for the relevant filing year. This helps us ensure that all figures reported on your U.S. return are accurate and complete.
This article covers 54 countries and includes details on whether each country taxes worldwide income and whether it has a tax treaty with the U.S. If you are unsure whether you received this document in your country of residence, more information is available on the following pages:
Argentina
Argentina taxes worldwide income. Your Declaración Jurada de Ganancias (tax return) can be found here: Administración Federal de Ingresos Públicos (AFIP).
Austria
Austria taxes worldwide income. Your Einkommensteuererklärung can be found here: Austrian Federal Ministry of Finance.
The U.S.-Austria tax treaty details can be accessed here: IRS.
Australia
Australia taxes foreign-sourced income. Australian Taxation Office.
The U.S.-Australia tax treaty details can be accessed here: IRS.
Bangladesh
Bangladesh taxes foreign income. National Board of Revenue.
The U.S.-Bangladesh tax treaty details can be accessed here: IRS.
Belgium
Belgium taxes worldwide income. Your Déclaration à l’impôt des personnes physiques can be found here: Belgian Federal Public Service of Finance.
The U.S.-Belgium tax treaty details can be accessed here: IRS.
Brazil
Brazil taxes foreign income. Your Declaração de Ajuste Anual can be found here: Department of Federal Revenue of Brazil.
Canada
Canada taxes worldwide income. Your T1 General tax return can be found here: Canada Revenue Agency.
The U.S.-Canada tax treaty details can be accessed here: IRS.
Switzerland
Switzerland taxes foreign income. Your Steuererklärung (tax return) can be found here: Swiss Federal Tax Administration.
The U.S.-Switzerland tax treaty details can be accessed here: IRS.
China
China requires taxes on foreign income. Your Annual Individual Income Tax Return can be found here: Chinese State Administration of Taxation.
The U.S.-China tax treaty details can be accessed here: IRS.
Costa Rica
Costa Rica typically only taxes income earned within its borders. Costa Rican Ministry of Finance: Ministerio de Hacienda.
Denmark
Denmark taxes foreign-sourced income. Your Årsopgørelse can be found here: Danish Tax & Customs Administration (Skattestyrelsen).
The U.S.-Denmark tax treaty can be accessed here: IRS.
Spain
Spain taxes worldwide income. Your Declaración de la Renta can be found here: Spanish Tax Agency -- Agencia Tributaria.
The U.S.-Spain tax treaty can be accessed here: IRS.
Ethiopia
Ethiopia taxes worldwide income. Ethiopian Revenues and Customs Authority or Ministry of Revenues.
Finland
Finland taxes foreign income. Your Veroilmoitus (tax return) can be found here: Finnish Tax Administration.
The U.S.-Finland tax treaty details are available here: IRS.
France
France taxes foreign income. Your Déclaration des revenus can be found here: French Tax Administration -- Directorate General of Public Finance.
The U.S.-France tax treaty details are available here: IRS.
United Kingdom
The UK taxes worldwide income. Your Self Assessment tax return can be found here: HM Revenue and Customs.
The U.S.-U.K. tax treaty is available here: IRS.
Ghana
Ghana taxes worldwide income. Ghana Revenue Authority.
Greece
Greece taxes worldwide income. Your Φορολογική Δήλωση (tax return) can be found here: Independent Authority for Public Revenue (IAPR) or the Ministry of Economy and Finance.
The U.S.-Greece tax treaty is available here: IRS.
Hong Kong
Hong Kong does not tax foreign-sourced income. Inland Revenue Department.
Hungary
Hungary taxes foreign income. Your Adóbevallás (tax return) can be found here: the National Tax and Customs Administration of Hungary -- Nemzeti Adó-és Vámhivatal.
CAUTION treaty terminated! The U.S.-Hungary tax treaty is available here: IRS.
Indonesia
Indonesia taxes global income. Your SPT Tahunan (tax return) can be found here: Directorate General of Taxes.
The U.S.-Indonesia tax treaty is available here: IRS.
Ireland
Ireland taxes worldwide income. Your Form 11 can be found here: Irish Office of Revenue Commissioners.
The U.S.-Ireland tax treaty is available here: IRS.
Israel
Israel taxes worldwide income. Israel Tax Authority.
The U.S.-Israel tax treaty can be accessed here: IRS.
Isle of Man
The Isle of Man has no capital gains tax, but it does tax other forms of income. Isle of Man Treasury Income Tax Division.
India
India taxes worldwide income. Indian Income Tax Department.
The U.S.-India tax treaty can be accessed here: IRS.
Iceland
Iceland taxes worldwide income. Your Skattframtal (tax return) can be found here: Directorate of Internal Revenue.
The U.S.-Iceland tax treaty can be accessed here: IRS.
Italy
Italy taxes worldwide income. Your Dichiarazione dei Redditi (tax return) can be found here: Italian Agency of Revenue.
The U.S.-Italy tax treaty can be accessed here: IRS.
Jersey
Jersey does not tax foreign-sourced income for residents. Jersey Taxes Office.
Japan
Japan generally taxes worldwide income. Your Kakutei (tax return) can be found here: National Tax Agency.
The U.S.-Japan tax treaty can be accessed here: IRS.
Kenya
Kenya taxes global income. Kenya Revenue Authority.
South Korea
South Korea taxes foreign-sourced income. National Tax Service.
Malta
Malta taxes foreign-sourced income only if it is remitted to Malta. Malta Office of the Commissioner for Revenue.
The U.S.-Malta tax treaty can be accessed here: IRS.
Mauritius
Mauritius does not generally tax foreign-sourced income. Mauritius Revenue Authority.
Mexico
Mexico taxes global income. Your Declaración Anual can be found here: the Tax Administration Service -- Servicio de Administración Tributaria.
The U.S.-Mexico tax treaty can be accessed here: IRS.
Malaysia
Malaysia generally exempts foreign-sourced income from taxation. Inland Revenue Board of Malaysia.
Netherlands
The Netherlands taxes global income. Your Inkomstenbelastingaangifte can be found here: Dutch Tax and Customs Administration.
The U.S.-Netherlands tax treaty can be accessed here: IRS.
Norway
Norway taxes worldwide income. Your Skattemelding (tax return) can be found here: Norwegian Tax Administration.
The U.S.-Norway tax treaty can be accessed here: IRS.
New Zealand
New Zealand taxes worldwide income. Your IR3 return can be found here: Inland Revenue Department.
The U.S.-New Zealand tax treaty can be accessed here: IRS.
Peru
Peru taxes worldwide income for residents. Your Declaración Jurada Anual de Impuesto a la Renta can be found here: National Superintendency of Customs and Tax Administration (SUNAT).
Philippines
The Philippines taxes worldwide income. Bureau of Internal Revenue.
The U.S.-Philippines tax treaty can be accessed here: IRS.
Pakistan
Pakistan taxes worldwide income. Federal Board of Revenue.
The U.S.-Pakistan tax treaty can be accessed here: IRS.
Poland
Poland taxes worldwide income. Your PIT return can be found here: Polish Ministry of Finance.
The U.S.-Poland tax treaty can be accessed here: IRS.
Portugal
Portugal taxes worldwide income. Your Declaração de IRS can be found here: Portuguese Tax and Customs Authority.
The U.S.-Portugal tax treaty can be accessed here: IRS.
Russia
Russia taxes global income. Russian Federal Tax Service.
The U.S.-Russia tax treaty can be accessed here: IRS.
Saudi Arabia
Saudi Arabia has no personal income tax for individuals. Department of Zakat & Income Tax.
Sweden
Sweden taxes global income. Your Inkomstdeklaration (tax return) can be found here: Swedish Tax Authority.
The U.S.-Sweden tax treaty details are available here: IRS.
Singapore
Singapore does not generally tax foreign-sourced income. Inland Revenue Authority of Singapore.
Thailand
Thailand does not generally tax foreign-sourced income if it is not remitted to Thailand. Thai Tax Office of the Revenue Department.
The U.S.-Thailand tax treaty details are available here: IRS.
Taiwan
Taiwan taxes worldwide income. National Tax Bureau.
Uruguay
Uruguay only taxes foreign-sourced income if it is remitted to Uruguay. Dirección General Impositiva.
South Africa
South Africa taxes worldwide income: South African Revenue Service.