If you are a U.S person living outside of the United States, your Federal Income Tax Return is due by June 15th 2025.

If your tax return is not ready for filing by May 31st, we will prepare an Extension which extends the filing date to October 15th.

An Extension does not extend the date by which you must pay the balance of tax owed - April 15th. If you owe tax and have an Extension, the IRS will charge interest (currently 8% p.a.). If you do not file by the October 15th and owe tax, you will be charged a late-filing penalty of 5% per month for a period of 5 months and thereafter charged a late-payment penalty of 0.5% per month for 60 months.

If you send in your tax return via the Post, the postmark date is legally considered as your filing date. You will need to have proof of mailing should the IRS contest the filing date.

1. Change of name, address, marital status and dependents. (Note: provide all names and Social Security numbers

exactly as they appear on the Social Security cards. For children being included as dependents for the first time, provide the date of birth and sex).

2. Annual salary, pension and other compensation: Israeli Form 106; U.S. Forms W-2, 1042-S and 1099-R.

3a. Self-employment income and expenses from Israeli or other foreign sources: Copy of your Shumah from Israeli Income Tax and Form 1301 Israeli Income Tax Return together with applicable schedules such as Profit & Loss, Depreciation, number of kilometers driven for business purposes, details of overseas travel expenses, etc.

3b. Self-employment income from U.S. sources: U.S. Forms 1099-NEC (Nonemployee Compensation), 1099-MISC and 1099-K, plus details of Profit and Loss, Depreciation, miles driven for business purposes, details of U.S. and overseas travel expenses, etc.

4. National Insurance benefits (Bituach Leumi): Confirmation reporting gross amounts of retirement benefits, unemployment compensation, maternity leave, etc., and amounts of taxes withheld, if any.

5. U.S. Social Security retirement benefits received: Form SSA-1099 or SSA-1042-S.

6. Investment income confirmations: Israeli Forms 857 and 867 (אישור ניכוי מס במקור) from banks/investment houses and/or U.S. Forms 1099 and Schedules K-1.

7. OTHER INCOME (from all sources – U.S., Israel and abroad): Details of rental income and expenses, royalties, sales of capital assets (house/apartment, etc.), withdrawals from Fund/insurance accounts (pension, gemel, hishtalmut/life insurance, etc.) and amount of taxes withheld, if any.

8. If you or a member of your household attended one of the major universities in Israel or a university/college in the US, in order to claim the refundable tuition credit, provide copies of the tuition and book receipts. For US tuition, provide a Form 1098-T.

9. A copy of your FBAR to help us determine whether or not you are required to include a Form 8938 Report of

Specified Foreign Financial Assets with your tax return. (Note: Failure to include a Form 8938 when required subjects the taxpayer to a $10k penalty).

10. If you are claiming the Child Tax Credit for children 16 years of age or younger, provide proof that the children lived with you at your home address. Such documents includes quarterly Kupat Holim dues statements, school records, medical records, etc.

1. For wages earned in the U.S., details of State earnings are include in your Form 1099.

2. For income from investments in U.S. partnerships, details are typically provided together with Schedules K-1.