FAQs About Paying Taxes Abroad

No, consular officers are not permitted to assist with either filling out or filing taxes. You should contact an accountant, a tax attorney or the Internal Revenue Service (IRS) for assistance with your taxes.

No, there is no IRS office or representative at the Embassy. We do, however, stock many federal tax forms and booklets in the waiting area of the Consular Section of the U.S. Embassy in Managua during the annual tax season, from about mid-January through the end of April, and are available online at www.irs.gov

U.S. citizens and U.S. legal permanent residents are taxed on their worldwide income. Every U.S. citizen or permanent resident must file a U.S. income tax return if certain income levels are reached. Income for filing requirement purposes is determined without regard to the foreign-earned income exclusion. To determine whether you are required to file a U.S. income tax return you will need to review the income levels for filing purposes which appear in IRS publications, including Publication 17 (Tax Guide for Individuals) and Publication 54 (Tax Guide for U.S. Citizens and Resident Aliens Abroad

No, you must file your tax returns directly with the IRS or your state’s revenue service. Please see the list of state revenue service web sites below for more information about filing your state taxes.

No, the U.S. does not currently have a tax treaty or totalization agreement with Costa Rica.

For links to state tax agency web sites, please see the Federation of Tax Administrators web site.