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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. Questions concerning individual federal income taxes may be addressed to the IRS office in Paris:

Phone:             +33 (0)1-4312-2555

 Monday-Friday; 9:00-12:00 & 13:30-15:30 (Central  European Time)

Fax:                  +33 (0)1-4312-2303



Mail:                Internal Revenue Service

                        American Embassy

                        2, avenue Gabriel

                        75382 Paris Cedex 08


 However, please note that the IRS office in Philadelphia is the principal office responsible for providing international tax assistance, and can be contacted as follows:

Phone:             +1-267-941-1000

                        Monday-Friday; 6:00-23:00 (American Eastern Standard Time)

Fax:                  +1-267-941-1055


Mail:                Internal Revenue Service

                        International Accounts

                        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)

Fax:                  +1-787-522-8691

Mail:                Internal Revenue Service

                        Attn: Taxpayer Advocate Office

                        City View Plaza

                        48 Carr 165, 5th Floor

                        Guaynabo, PUERTO RICO 00968-8000

                                   Tax Preparation

A list of firms can assist you with filing your U.S. taxes can be found online here:

(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:

And all current IRS forms, instructions, & publications can be found here:

 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:

                                      Exchange Rates

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, or find additional usable exchange rates at or

                    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: 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:

IRS tax forms and instructions, including information on filing taxes can be found at


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