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IRS / Income Tax
 

Filing Your US Tax Return

For U.S. citizens and Resident Aliens who reside abroad, the Internal Revenue Service (IRS) has created a new comprehensive tax page, IRS.gov -- U.S. Citizens and Resident Aliens Abroad, to better help you understand tax obligations.  Your worldwide income is subject to U.S income tax, regardless of where you reside.

For anyone living abroad or receiving income from a foreign source, the IRS Publication 4732, Federal Tax Information for U.S. Taxpayers Living Abroad and IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad are invaluable resources. 

The IRS suggests that U.S. citizens and resident aliens living outside the United States may want to use IRS.gov -- Free File software to prepare and file federal tax returns electronically.  To pay your taxes online, please visit the Electronic Federal Tax Payment System website

New IRS Form for Overseas Taxpayers

The Internal Revenue Service (IRS) has issued a new reporting form for U.S. citizens living abroad for tax year 2011. 

To report foreign assets or foreign account information taxpayers should file Form 8938 (Statement of Specified Foreign Financial Assets). 

Because the law imposes significant penalties for failing to comply with this new IRS requirement, it is important for taxpayers to determine whether they are subject to this new requirement.  Form 8938, instructions, regulations implementing this new foreign asset report, and other information to help taxpayers determine if they are required to file it is available at: http://www.irs.gov/businesses/corporations/article/0,,id=236667,00.html

Tax Forms and Instructions

Please note: Because most tax forms and instructions are now downloadable directly from the IRS website, American Citizen Services (ACS) only a limited number of tax forms available are in our office.  Tax forms may be downloaded at IRS.gov -- Forms and Publications.

Tax Consultants

Consular officers cannot advise U.S. taxpayers about federal income tax matters.  The Embassy does not have an IRS office.  Here is a list of tax and financial service providers.

U.S. State and Local Taxes

For individual state income tax information, visit http://www.taxadmin.org/.  The Embassy does not have state tax forms or state tax information.  The Embassy and our Consulates do not provide assistance with Indian taxes.

Individual Taxpayer Identification Number (ITIN)

For those taxpayers who do not qualify for Social Security Numbers, the Individual Taxpayer Identification Number (ITIN) was created for use as a tax reporting number.  For more information about the purpose, legitimate uses, and application process for the ITIN, please consult IRS.gov -- Understanding your ITIN.  To apply for an ITIN, complete the IRS Form W-7.

Combating Fraud, Waste and Abuse in Federal Tax Administration

The Treasury Inspector General for Tax Administration (TIGTA) is responsible for oversight of IRS activities and for maintaining integrity in the U.S. Federal tax system.  Fraud, waste, and abuse in Federal tax administration are unfair to all U.S. taxpayers and can take a variety of forms.  For more information on TIGTA’s oversight function and information on how you can report potential fraud, waste, please click here.

How to Get Tax Help

The IRS Office in Philadelphia provides international tax assistance. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. EST and can be contacted by:

  • Phone: 1 (267) 941-1000 (not toll-free)
  • FAX:1 (267) 941-1055
  • Email: Email the IRS
    (e-mail is for general tax questions; NOT questions regarding your tax account)
  • Mail: Internal Revenue Service
    Philadelphia, Pa 19255-0725

The IRS has customer service personnel available to provide tax assistance in the following Embassies and Consulates abroad:

Permanent IRS Offices Outside the United States

Office Address

Office Phone Numbers and Email

U.S. Consulate
Frankfurt
Giessener Str.
30
60435 Frankfurt am Main
Germany

Taxpayer service by appointment only.
Tuesdays: 9:00 a.m. - 12:30 p.m.
To schedule an appointment, call +49 069-7535-3811

U.S. Embassy
24/31 Grosvenor Square
London W1A 1 AE
England

Walk-In Assistance:
Tu-Th: 9 a.m. to 1 p.m. & 2 p.m. to 4 p.m.
Phone Service:
M-F: 9 a.m. to 12 p.m.
Tel: +44-207-894-0476
Fax: +44-207-495-4224

U.S. Embassy
2 Avenue Gabriel
75382 Paris Cedex 08
France

Walk-In Assistance:
M-F: 9 a.m. to 12 p.m.
Phone Service:
M-F: 9 a.m. to 12 p.m. & 1:30 p.m. to 3:30 p.m
Tel: +33-1-4312-2555
Fax: +33-1-4312-2303
Email: irs.paris@irs.gov

U.S. Embassy
No. 55 An Jia Lou Lu
Beijing 100600
China

Taxpayer service by appointment only.
To schedule an appointment, call the Telephone number below.
Tel: +86-10-8531-3983
Fax: +86-10-8531-4287

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