Among the reminders (with links for further information) are:
- The filing dates for nonresident U.S. citizens and resident aliens.
- Filing obligations of nonresident aliens with U.S. source income.
- U.S. worldwide tax system requiring the reporting of income whereever it is earned or sourced, along with the Schedule B question about ownership or signatory authority over foreign financial accounts.
- The obligation to file Form 8938 with Form 1040 to report specified foreign financial assets.
- The obligation to file FBARs.
- The opportunity for efiling, including Free File for taxpayers earning less than $57,000.