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IRS / Income Tax
 

Filing Your US Tax Return

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. 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.  Further information may also be found in IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, which is a guide that outlines filing expectations and procedures for U.S. Citizens living abroad – including who is required to file, and how. 

We recommend checking the IRS website first to see if you are able to file online here: http://www.irs.gov/Filing.  To pay your taxes online, please visit the Electronic Federal Tax Payment System website

Foreign Bank and Financial Account Reports (FBARs)

All Reports of Foreign Bank and Financial Accounts (FBARs) must now be filed online here: http://bsaefiling.fincen.treas.gov/NoRegFBARFiler.html.

The IRS no longer handles FBARs - therefore, help with electronic filing questions is available by emailing BSAEfilinghelp@fincen.gov or through the BSA E-Filing Help Desk at +1-866-346-9478 (option 1). The Help Desk is available Monday through Friday, from 8:00 a.m. to 6:00 p.m. American Eastern Standard time. Help with questions on completion of the FBAR is available by emailing FBARquestions@irs.gov or by calling +1-313-234-6146.

Further information on filing an FBAR can be found here: http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Report-of-Foreign-Bank-and-Financial-Accounts-FBAR or here: http://bsaefiling.fincen.treas.gov/main.html.

Tax Forms and Instructions

All IRS forms, instructions, and publications can be found on and printed from the irs.gov website here: http://www.irs.gov/Forms-&-Pubs. Or you may order forms delivered to your home by phone at 1-800-829-3676 or online here: http://www.irs.gov/uac/Forms-and-Publications-by-U.S.-Mail.

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, nor can the IRS assist with state taxes.  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, please use 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

Specific 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

Email:               Email the IRS

Website:           http://france.usembassy.gov/usc/taxes.html

Mail:                 Internal Revenue Service

                        American Embassy

                        2, avenue Gabriel

                        75382 Paris Cedex 08

                        FRANCE

 

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

Email:               Email the IRS

(This email address is for general tax questions, NOT questions regarding your individual tax account. For questions regarding your individual tax account, please call, fax, or write to the IRS office in Philadelphia.)

Mail:                 Internal Revenue Service

                        International Accounts

                        Philadelphia, PA 19255-0725

                        USA

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