You will need to file a U.S. tax return from abroad if you earned U.S. income in 2024 and have since departed the U.S. You will no longer receive automatic communications from the HIO after your departure.

The list of services can be found on the IRS website. If you are filing from abroad, you must use UPS, FedEx, or DHL to ship your documents to the IRS in order for the IRS to consider the documents timely mailed.

Tax returns that can be e-filed generally do not require any documents be mailed to the IRS. If you must mail a return or documentation, the materials must be postmarked by the required tax filing due date. The IRS adds this caution:

A tax return delivered by the U.S. mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments.