Tax Preparation Office
at the Rota Navy Exchange
open year-round
For Military, Retirees, DoD Civilians, and Dependents
File with us
for greater peace of mind
US Tax Consultants open the Tax Preparation Office at the Navy Exchange Rota
We open year-round, from 11:00 to 18:00 Monday through Friday, to serve all current and former members of the U.S. Armed Forces, their families, and U.S. civilian employees.
You can have your taxes prepared and filed from Naval Station Rota. Those stationed at Moron Air Base, as well as National Support Elements in Madrid, Valencia (Spain), and Lisbon (Portugal), are also included.
U.S. Tax Consultants
US Tax Consultants with offices in Madrid & Asturias (Spain) and Lisbon & Algarve (Portugal), has over 60 years of experience filing American, Spanish, and Portuguese taxes. Thanks to our professionalism and quality control, our clients enjoy the peace of mind that comes from a job well done.
Rota Navy Exchange (NEX) Tax Office.
Ask specific questions for free with no commitment on your part at the office located at NEX.
We will begin collecting the necessary documentation to prepare your U.S. Individual Tax Return from mid-January to mid-October, from 11:00 a.m. to 6:00 p.m., Monday through Friday. The complete list of documents can be downloaded HERE.
Remember that the earned income and pensions for all current and former members of the U.S. Armed Forces are tax-exempt from your Spanish and Portuguese Tax return. However, if you have spent more than 183 days in Spain or Portugal, you will be considered a “fiscal resident” of these countries. You must also file a tax return in these countries first if your non-exempt income exceeds the threshold: €22,000 (2024) if it comes from only one payer or €15,876 (2024) if it comes from two or more payers or if there are no withholdings from Spain. Please verify.
Fortunately, most military installations offer tax assistance venues to help service members and their families. Now there is one in Rota.
Other serices provided
We also offer a range of tax-related services beyond standard filing. This includes help with ITIN applications and Form W-7 ($190) for those needing a tax ID. We also assist with amended tax returns (from $180 to $280) (Form 1040-X) to correct past filings. For retirees, we provide guidance on Form W-4P ($30) for managing pension and annuity withholdings and on Form W-4V ($30) for voluntary tax withholding from Social Security benefits. These services ensure accurate reporting and help avoid unexpected tax issues.
US Tax Consultants offers income tax support through professional IRS certified tax preparers. We understand military-specific tax issues, and this tax preparation service includes a COMPLEMENTARY Consultation.
Am I required to file Form 1040?
U.S. Persons (U.S. Citizens, Green Card Holders, and Resident Aliens) are required to file annually regardless of:
· Where their income is earned.
· Where in world they live.
· Whether or not the U.S. has a Tax Treaty with that country.
· Whether or not they also pay Foreign Taxes.
*Non-Resident Aliens are required to file when they receive any U.S.-sourced income.
Minimum to file:
· If you file Single and you are under 65 by December 31, and your minimum gross income is $ 15,750 (2025). If you are 65 or older, your gross earned income must be at least $ 17,750 (2025).
· If you file as Married Filing Jointly, the minimum to file is $ 29,200 (2025) gross income. But if you file as Married Filing Separately, the minimum is $ 5 of gross income.
· On the other hand, you are required to file the return if your net earnings from self-employment were at least $400, or if you owe taxes on unreported tips, retirement account distributions, capital gains, etc, or if you got advance premium tax credits (health insurance subsidies) or if you want to claim a refund or credit (like Earned Income Tax Credit or Child Tax Credit).
Military Tax Extension
File Form 1040 by April 15th. If you live overseas, you qualify for an automatic extension of two months until June 15th without filing Form 4868.
This extension gives you an additional 2 months to file and pay any taxes due, but interest will accrue from April 15 until the date of payment.
With Form 4868 you will have an extension until October 15th. We request an extension for all our clients at no cost. Please do not hesitate to let us know if you need the extension to file by October 15th.
Military Tax Deductions
US Tax Consultants assist clients in taking advantage of tax deductions and support for special tax situations for those in the Armed Forces, DOD Civilians, Retirees, and their family members who are overseas. We can help you maximize your return and resolve any tax-related issues.
The most common deductions are:
Tax Bracket Rates for this year
These brackets are adjusted annually for inflation. For more detailed information, you can refer to the IRS’s official publication on federal income tax rates and brackets. The U.S. has a progressive, or graduated, tax system, so income isn’t taxed at a flat rate. Instead, it’s taxed at rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%. If you need assistance determining your effective tax rate or have questions about deductions and credits, please don’t hesitate to ask us.
The new 2026 Tax Budget made permanent the Tax Cuts and Jobs Act’s ordinary income tax structure and made an additional inflation adjustment for income subject to the bottom two brackets (10 percent and 12 percent), providing a 4 percent inflation adjustment for the bottom two brackets and a 2.3 percent increase for the higher brackets. For all 2026 tax brackets and all filers, the income limits will be adjusted for inflation as follows:
| Tax Rate | Single Filers | Married Filing Jointly | Heads of Households |
| 10% | $0 to $11,600 | $0 to $23,200 | $0 to $16,550 |
| 12% | $11,600 to $47,150 | $23,200 to $94,300 | $16,550 to $63,100 |
| 22% | $47,150 to $100,525 | $94,300 to $201,050 | $63,100 to $100,500 |
| 24% | $100,525 to $191,950 | $201,050 to $383,900 | $100,500 to $191,950 |
| 32% | $191,950 to $243,725 | $383,900 to $487,450 | $191,950 to $243,700 |
| 35% | $243,725 to $609,350 | $487,450 to $731,200 | $243,700 to $609,350 |
| 37% | $609,350 or more | $731,200 or more | $609,350 or more |
Do I really need a professional Tax Preparer?
Tax preparers need an active PTIN to file tax returns on behalf of their clients. PTINs identify these professionals with the IRS and protect them from fraud.
A professional tax preparer can save you time and money, answer your questions, and resolve issues. The tax code is complex; professional tax preparers stay up to date on annual changes. With a professional tax preparer, you gain peace of mind, as mistakes can be costly. What’s more, working with a professional reduces the risk of an audit, not to mention that a professional tax preparer takes the burden off you of doing your taxes yourself.
How much does it cost to have Form 1040 prepared?
U.S. Tax Consultants offers a flat fee for the current-year Individual Federal Tax Return, which includes the following Forms: 1040, 2555, 1116, Sch. 1, 2, and 3, Sch. A, B, C, D, E, and K-1s; we also include Form 8938 and FinCEN 114a (FBAR). The forms not included are Form 8621 for Mutual Funds bought abroad and Form 5471 if you own more than 10% of a foreign corporation.
The fees for 2025:
| For a complex Individual Tax Return. Form 1040 | $290 |
| For Standard Returns 1040 (with only W-2 and a 1099) | $185 |
| For State Tax Returns | $100 |
For those military members making $25K or less
| Standard Federal Tax Preparation | $73 |
| State Tax Preparation | $42 |
What do I need to present so you can prepare our Tax Return?
You can find an extensive list of documentation that we might need by clicking HERE.
You can either bring it to our office at the Rota Base or send it to our office via email. Alternatively, you can upload it directly to the client area in the top-right corner of the Top menu on our website, under Clients Area.
At the office in Rota, we will ask you to complete this form Personal details for clients in Rota.
CONTACT
Visit us
Naval Station Rota – Rota Navy Exchange 15300 Rota ES
Mon – Fri: 11am–6pm, Saturday & Sunday: Closed
Travesía de las Cañas, 2 – 28043 Madrid, Spain
Mon – Fri: 9am–2pm, Saturday & Sunday: Closed
Call us
+ 34 676 175 622 +34 915 194 392
Write us
rota@ustaxconsultants.es