If you are a U.S. citizen or resident alien, the rules for

consular section
U.S. Citizens
and Resident
Aliens Abroad
If you are a U.S. citizen or resident alien, the rules for filing
income, estate, and gift tax returns and paying estimated tax
are generally the same whether you are in the United States
or abroad. Your worldwide income is subject to U.S. income
tax, regardless of where you reside.
When to File
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, you are allowed an automatic 2-month
extension to file your return and pay any amount due without
requesting an extension. For a calendar year return, the
automatic 2-month extension is to June 15.
If you are unable to file your return by the automatic 2-month
extension date, you can request an additional extension to
October 15 by filing Form 4868, Application for Automatic
Extension of Time To File U.S. Individual Income Tax Return,
before the automatic 2-month extension date. However, any
tax due payments made after June 15 will be subject to both
interest charges and failure to pay penalties.
Where to File
If you are a U.S. citizen or resident alien (Green Card Holder)
and you live in a foreign country, mail your U.S. tax return to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 - USA
Estimated tax payments should be mailed with form 1040-ES to:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300 - USA
Taxpayers with an AGI (Adjusted Gross Income) within a
specified threshold can electronically file their tax return for
free using freefile. Taxpayers with an AGI greater than the
specified threshold can either use the Free File Fillable Forms
or efile by purchasing commercial software. A limited number
of companies provide software that can accommodate foreign
addresses. To determine which will work best for you, view the
complete Free File Software list and the services provided.
Taxpayer Identification Number
Each taxpayer who files, or is claimed as a dependent on,
a U.S. tax return will need a social security number (SSN)
or individual taxpayer identification number (ITIN). To obtain
a SSN, use form SS-5, Application for a Social Security Card.
To get form SS-5, or to find out if you are eligible for a social
security card, contact a Social Security Office or visit Social
Security International Operations. If you, or your spouse, are
not eligible for a SSN, you can obtain an ITIN by filing form
W-7 along with appropriate documentation.
Exchange Rates
You must express the amounts you report on your U.S. tax
return in U.S. dollars. If you receive all or part of your income
or pay some or all of your expenses in foreign currency,
you must translate the foreign currency into U.S. dollars.
Taxpayers generally use the yearly average exchange rate
to report foreign-earned income that was received regularly
throughout the year. However, if you had foreign transactions
on specific days, you may also use the exchange rates
for those days. Exchange rates can be found at Foreign
Currency and Currency Exchange Rates. Yearly average
currency exchange rates for most countries can be found at
Yearly Average Currency Exchange Rates.
www.irs.gov
4
Issue 319
PROFESSIONAL
WOMEN'S
ASSOCIATION
MILAN
Join the Premiere Network
for Professional Women
in Milan
expo 2015
news
For more information on
our networking and career
development events, please
visit our website:
www.pwa-milan.org
PWA is a member of EuropeanPWN
www.europeanpwn.net
TheFork.it presents Festival del
Gusto – a gastronomic journey
through Milan’s best restaurants
takes place from 20 Mar. to 3
Apr. See www.thefork.it for more
details and a list of participating
restaurants.
21 and 22 of March are Giornate
FAI di Primavera in which many
of Italy’s monuments will be open
to the public free of charge www.
giornatefai.it
In preparation for Expo 2015 La
Scuola di Cucina Sale & Pepe is
organizing several culinary events
in town. Their next event, dedicates
to Spices will be on 30 March.
For a complete program see www.
salepepe.it/expo-2015
‘Brassai. Pour L’Amour de Paris’
260 image photographic exhibit at
Palazzo Morando (V. Sant’Andrea
6) from 20 Mar. to 28 June. 10€ fee
www.alinari.it
Don’t miss Parsons Dance Tour from
26 to 29 March at Teatro degli
Arcimboldi The New York City
based dance company is on tour
with limited dates in Milan www.
parsonsdance.org
Milano Auto Classica, classic
car show from 20 to 22 March
at
Fiera
Milano
Rho
w w w.
milanoautoclassica.com
Ceramiche d’autore exhibit at
Spazio Le Ginestre (V.le Piace 29)
from 19 – 28 Mar. Free admission
www.spazioleginestre.it
StraMilano, Milan’s non-competitive
marathon takes place on Sunday
29 March. Departing from Piazza
Duomo at 9am and arrival at Arena
Civica, more at www.stramilano.it
Promote yr event in Easy Milano!
Submit yr event details every 2 wks.
Don’t miss the deadline, see online
calendar for exact dates. Promuovi
il tuo evento in Easy Milano! Scrivi i
dettagli del evento ogni 2 settimane.
Controlla il nostro calendario per le
date, www.easymilano.it [31976] ▲
arts
& leisure
arts & leisure
Free entry Bagatti Valsecchi
Museum for European Art Profession
Days, Mar 26 1-5:45pm, Mar 27-29
10am-7pm, via Gesù 5, free use
of info & audio guides in Eng, kids
welcome. [54738]
This classified ad is Free! Plain text
& 170 characters. Re-insert your
free ad in a new issue every 2wks.
Max 2 free ads per issue. See
www.easymilano.it for more details
[31977]
continued
Irish Pavilion Update
With a little over a month before
the opening of Expo 2015 in
Milan development of the Irish
Pavilion is well underway.
With the theme “Origin Green
Ireland: Working with Nature” the
Irish Pavilion will demonstrate
the country’s dedication to
creating
more
sustainable
food production systems and
decreasing waste by taking
advantage of science and
technology opportunities.
The Pavilion’s feature exhibit “Wild
Atlantic Way” will give visitors a
chance to experience the beautiful
Irish landscape and understand
how this environment has
produced some of the best fishing
and agriculture in the world.
This exhibit, along with others,
will be displayed upon double
heightened walls on the ground
floor of the pavilion. The building
will also include a private
event space on the first floor
and a rooftop garden area for
temporary exhibits.
Constructed as two rectangular
prisms made of X-lam panels
the Pavilion will have a curved
wooden sail running along the
length of the building, providing
sunshade to the exhibit area and
reducing the need for energy
intensive cooling systems.
The building will also be outfitted
with LED lighting and solar
panels in an effort to reduce the
Pavilion’s environment impact.
Just beyond the exhibition
gallery, an open area will hold
“Ireland Plaza” – the Irish
Pavilion performance square
with a centrally positioned
stage. Many of the artists and
art organizations participating in
Ireland’s Culture Program will be
showcased in the plaza.
The Irish Pavilion Culture Program,
organized by Culture Ireland, will
host events and activities for the
duration of Expo 2015.
From Expo 2015 website,
www.cultureireland.ie
and
www.buromilan.com