U.S. citizens must report their worldwide income on their federal income tax returns due annually on April 15. Living abroad or earning income outside of the United States does not relieve a U.S. Citizen of the responsibility for filing a tax return. However, U.S. citizens living and/or working abroad may be entitled to various deductions, exclusions and credits. The Consular Section has a limited supply of federal tax forms. No state or local tax forms are available.