Internal Revenue Service (U.S. Taxes)

There are no U.S. Internal Revenue Service offices in Italy. For tax assistance, please visit the official IRS website or the “International Services” page on the IRS website.

The Internal Revenue Service (IRS) has provided the following guidance for U.S. citizens abroad preparing for the 2015 tax filing season. This IRS guidance is posted under Federal Benefits and Obligations.

Who Must File?

All U.S. citizens and resident aliens must file a U.S. individual income tax return, even if they permanently live outside the United States and may not owe any tax because of income exclusion or tax credit.

Can I Mail My Return and Payment?

You can mail your tax return and payment using the postal service or approved private delivery services.  A list of approved delivery services is available on IRS.gov.  If you mail a return from outside the United States, the date of filing is the postmark date.  However, if you mail a payment, separately or with your return, your payment is not considered received until the date of actual receipt.

Can I Electronically File My Return?

You can prepare and e-file your income tax return, in many cases for free.  Participating software companies make their products available through the IRS.  E-File options are listed on IRS.gov.

Social Security Agreement

The U.S. has social security agreements with many of its tax treaty partners. Under these agreements, many people who work or have worked for both countries can receive credit for work performed in both countries under the social security system of one country. In addition, these agreements help to avoid paying social security taxes to both countries.Publications on Social Security Agreements, often referred to as “Totalization” Agreements, can be obtained from your local Social Security representative at your Embassy or Consulate General.

Copies of International Agreements between the U.S. and seventeen countries can be obtained from the website: www.ssa.gov/international

Taxability of U.S./Italian Social Security For Residents in Italy

U.S. Social Security
Italian Social Security
Italian Tax Return
U.S. Tax Return
U.S. Tax Return
U.S. CITIZEN
/RESIDENT
Reportable Reportable
usually not taxable if under certain limits. (If taxed in U.S. may take a tax credit for Italian taxes on U.S. return.)
Witheld at source
no filing requirement if no other source of income
Reportable
use foreign tax credit (form 1116) if paid tax to Italy
ITALIAN CITIZEN Reportable Not reportable
Exempt under U.S. Italian Tax treaty
Witheld at source
no filing requirement if no other source of income
N/A
DUAL CITIZEN Reportable Reportable
but not taxable under U.S. Italian Tax treaty (savings clause does not apply.) Must make a statement on the return.
Witheld at source
no filing requirement if no other source of income
Reportable
but not taxable under U.S. Italian Tax treaty. Must make a statement on the return.