Internal Revenue Service (U.S. Taxes)

There is no Internal Revenue Service (IRS) office at the Embassy.

Taxpayer service, formerly offered by IRS offices overseas, is no longer available.  The IRS has created the International Taxpayer webpage (http://www.irs.gov/individuals/International-Taxpayers) to help answer questions and provide the forms needed to navigate some of the complexities faced by American citizens and other taxpayers who live and work abroad.  Other resources include information on the foreign earned income and foreign housing exclusions and foreign tax credit, along with instructions on how to catch up on filing tax returns.  The web site also offers information on the Foreign Account Tax Compliance Act (FATCA) and the Report of Foreign Bank and Financial Accounts (FBARS).

If you are a taxpayer who lives outside the United States and have specific individual or business account questions, you may 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: (267) 941-1055

Please send your tax forms and correspondence to the applicable address listed below. Individual taxpayers located outside the United States may also contact the IRS by mail.

InternationalRevenue Service
International Accounts
Philadelphia, PA 19255-0725

Business taxpayers located outside the United States may also contact the IRS by mail:

International Revenue Service
International Accounts
Ogden, UT 84201-0038

International Taxpayer Advocate

To request Taxpayer Advocate assistance, call the Taxpayer Advocate Service toll-free number 1-877-777-4778.                    

IRS Change to the Individual Taxpayer Identification Number (ITIN) Program

1) The IRS is implementing significant changes made to the ITIN program under the PATH Act of 2015.  The new law means that any ITIN not used on a federal tax return at least once in the last three years will no longer be valid as of January 1, 2017 for use on a tax return unless the taxpayer renews the ITIN.  In addition, all ITINs issued prior to 2013 will begin to expire this year and taxpayers will need to renew them.

2)  The first pre-2013 ITINs that will expire are those with middle digits of 78 and 79 (Example:  9XX-78-XXXX).  The renewal period for these ITINs began October 1, 2016.  The IRS began to mail letters to this group of taxpayers in August to inform them of the need to renew their ITINs in order to file a tax return, and explain the renewal steps.  The IRS will announce the schedule for expiration and renewal of ITINs that do not have middle digits of 78 and 79 at a future date.

3)  If taxpayers have an expired ITIN, not renewed before filing a tax return next year, they might face a refund delay and be ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit, until they renew the ITIN.  More information is available on the ITIN page at IRS.gov.

TAX WORKSHOP

On February 14, 2014, the US Embassy hosted a taxpayers workshop held an IRS Attache, Ms. Vu Linh.  You can find the slides from the Tax Workshop presentation here (PDF 455KB).