Skip Navigation
You Are In: Citizen Services > IRS-Taxes
Skip Left Section Navigation

IRS-Taxes

IRS-Taxes

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.

For more information please visit the U.S. Department of Treasury, Internal Revenue Services (IRS) website at: http://www.irs.gov/businesses/small/international/article/0,,id=97324,00.html.

 

 

Key Information

Consular Section
U.S. Embassy
Ljubljanska bb
81000 Podgorica
Montenegro

Closed on U.S. &
Montenegrin Holidays

American Citizen
Services
Hours: 11:00-13:00
Monday, Wednesday, Friday
To schedule an appointment
please send an e-mail to
PodgoricaACS
@state.gov

For Emergencies
please call +382 20 410 500

Tax Guide for U.S.
Citizens and Resident
Aliens Abroad

Visa Services
Hours: 11:00-13:00
Tuesday, Thursday
For visa inquiries
please send an e-mail to
PodgoricaVisas
@state.gov
or go to our Visa Section.