IRS / Income Tax
Filing Your US Tax Return
INFORMATION ON TAX ASSISTANCE
Who to Contact
Residence overseas does not make American citizens exempt from federal income tax filing requirements, which are determined by income received - it may, however, change tax liability. One should consult with the IRS for more detailed information. The U.S. Embassy in Oman does not have any IRS representatives. If you are a taxpayer with specific individual or business account questions you should contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday through Friday, from 6:00 am to 11:00 pm (American Eastern Time):
Phone: +1-267-941-1000 (Monday-Friday; 6:00-23:00 (American Eastern Standard Time)
Mail: Internal Revenue Service
Philadelphia, PA 19255-0725
Those who have failed to resolve a problem through normal channels in a timely manner, or who feel that IRS action is causing significant hardship may contact the Office of the Taxpayer Advocate as follows:
Phone: +1-787-522-8601 (English) or +1-787-522-8600 (Spanish)
Mail: Internal Revenue Service
Attn: Taxpayer Advocate Office
City View Plaza
48 Carr 165, 5th Floor
Guaynabo, PUERTO RICO 00968-8000
A list of firms can assist you with filing your U.S. taxes can be found online here: http://photos.state.gov/libraries/oman/231771/PDFs/private-tax-providers_april2016_1.pdf
(Please note that this list is not created or maintained by the IRS. For further information or questions on this list, please contact the U.S. Embassy in Oman.)
Filing and Payments
Taxpayers generally must file a tax return by April 15th of the following year. However, U.S. citizens and residents with tax homes outside of the United States are automatically granted a two-month extension to June 15th. Please note that, despite this automatic extension, any tax due must be paid by April 15th (or earlier, if you are subject to estimated tax payments) in order to avoid penalties and interest.
To file a later return, taxpayers may request a filing extension (typically lasting to October 15th) by filing Form 4868 before the normal return due date. Those taxpayers living abroad who need an extension to qualify for the bona fide residence test or physical presence test in order to be eligible for a fore-earned income exclusion on Form 2555 should instead request a filing extension by filing Form 2350 by the normal return due date. Please note that any tax owed must still be paid by April 15th (or earlier, if you are subject to estimated tax payments) in order to avoid penalties and interest.
All prior year IRS forms, instructions, & publications can be found and printed from your computer here: http://apps.irs.gov/app/picklist/list/priorFormPublication.html.
And all current IRS forms, instructions, & publications can be found here: http://apps.irs.gov/app/picklist/list/formsPublications.html.
Or, if you would like copies of the forms mailed to you, all forms, instructions, and publications can be ordered by phone at 1-800-829-3676, or online here: http://www.irs.gov/uac/Forms-and-Publications-by-U.S.-Mail.
Please note that the IRS has no official exchange rate, but accepts any posted exchange rate that is used consistently. For further information on Exchange Rates, please see the IRS website at http://www.irs.gov/Individuals/International-Taxpayers/Yearly-Average-Currency-Exchange-Rates, or find additional usable exchange rates at www.fms.treas.gov/intn.html or www.oanda.com.
Individual Taxpayer Identification Numbers (ITIN)
All filers of U.S. tax returns, or those who are being claimed as an exemption on a U.S. tax return, must provide either a U.S. Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). If not eligible for a SSN, the filer must complete Form W-7 to apply for an ITIN. Further information on applying for an ITIN, as well as relevant forms, can be found at the IRS website here: http://www.irs.gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN) or in Publication 1915.
**Verification of Identity: This is normally accomplished by having a copy of the applicant’s passport notarized at the American Embassy or Consulate nearest you. There is a fee of $50.00 for the notarization. However, please note that certified copies of passports can also be made by the passport’s issuing office, often without charge. For further information, please see pages 10 & 11 of Publication 1915.
State Tax Information
Please know that the IRS cannot assist with U.S. state tax matters. A list of State Income Tax Offices is available at the IRS website here: http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/State-Links-1.
IRS tax forms and instructions, including information on filing taxes can be found at www.irs.gov.
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