If you are a U.S. citizen or U.S. Lawful Permanent Resident (LPR), the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside. For U.S. taxpayers living abroad, please visit the Internal Revenue Service (IRS) website to know when, where, and how to file and pay your taxes. Taxpayer services are no longer available at U.S. embassies and consulates overseas. Neither the U.S. Embassy in Manila nor the U.S. Consular Agency in Cebu can provide you with tax advice or guidance.
If you are a U.S. taxpayer with specific individual or business account questions, please contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday through Friday from 6:00 a.m. to 11:00 p.m. (Eastern Time):
Tel: 267-941-1000 (not toll-free)
Fax: 681-247-3101 (for international tax account issues only)
If you are a tax professional or software provider calling about an e-file issue and it is not account-related, please contact the e-help office in Austin, Texas, at 512-416-7750 (not toll-free). Assistors are available Monday through Friday from 7:00 a.m. to 6:00 p.m. (Central Time).
Individual taxpayers located outside the United States also may contact the IRS by mail at:
Internal Revenue Service
Philadelphia, PA 19255-0725
Business taxpayers located outside the United States also may contact the IRS by mail at:
Internal Revenue Service
Ogden, UT 84201-0038
Residents of Puerto Rico and the U.S. Virgin Islands may contact the IRS toll free at 800-829-1040 from 7:00 a.m. to 10:00 p.m. Monday – Friday (Atlantic Standard Time).
International Taxpayer Advocate
To request Taxpayer Advocate assistance, call the Taxpayer Advocate Service toll-free numbers below or refer to Contact a Local Taxpayer Advocate (LTA) in Caribbean U.S. Territories (Puerto Rico & US Virgin Islands) and International or Contact a Local Taxpayer Advocate (LTA) in Hawaii & Pacific US Territories (Guam, American Samoa and the Northern Mariana Islands).
Taxpayer Identification Number
Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return must have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). To obtain an SSN, please complete Form SS-5, Application for a Social Security Card. To find out if you are eligible for a Social Security card, you may contact a Social Security office or Social Security’s Federal Benefits Unit (FBU) in Manila. If you or your spouse are not eligible for a SSN, you can obtain an ITIN by completing Form W-7 along with appropriate documentation.
CARES Act Economic Impact Payments
The Coronavirus Aid, Relief, and Economic Security (CARES) Act was passed by Congress and signed into law by the President on March 27, 2020. The U.S. Department of Treasury and the IRS are the best sources of information regarding Economic Impact Payments to individual citizens under the CARES Act. Neither the U.S. Embassy in Manila nor the U.S. Consular Agency in Cebu can provide guidance on accessing payments or disburse funds to U.S. citizens under the CARES Act.
- Check your payment status and get answers to Economic Impact Payment questions on the IRS website.
- Click here for information about the CARES Act from the U.S. Department of the Treasury.
- Information for seniors and retirees is available here.
- Beware of CARES Act-related scams; see the Treasury Inspector General for Tax Administration webpage for more information.