Tax treaties may allow residents of foreign countries to be taxed at a reduced rate, or to be exempt from U.S. income taxes on certain items of income they receive from sources within the United States.

The IRS announced a new program to help US overseas taxpayers catch up with filing obligations. The new procedures will allow qualifying taxpayers to catch up on filing the foreign bank account reports and U.S. tax returns in general.

If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return.