If you are a U.S. citizen or lawful permanent resident, 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, visit the Federal Benefits and Obligations webpage of the U.S. Department of State.
The Internal Revenue Service (IRS) does not have an office in Venezuela; however, you can visit their International Taxpayer webpage for information about filing overseas.
To contact the nearest IRS office, please see their International Services page with contact information for IRS locations around the world.
To submit a question via e-mail, please use their Help with Tax Questions – International Taxpayers page.
To hire an accountant to assist you, the Department has compiled a list of accounting firms(PDF 209 KB) that are interested in helping U.S. citizens in the preparation of their U.S. tax returns.