Skip Global Navigation to Main Content
Skip Breadcrumb Navigation
U.S. Income Tax
 

You can find comprehensive information on U.S. taxes for international taxpayers on the website of the U.S. Internal Revenue Service (IRS) at http://www.irs.gov/ 

Quick links for obtaining information:

1. U.S. citizens Abroad

2. Members of the U.S. Military

3. Foreign Bank and Financial Accounts (FBAR) 

4. Foreign Account Tax Compliance Act (FATCA)

5. Tax Forms and Publications

6. Electronic Payment Website 

7. Refund Information

8.Individual Taxpayer Identification Number (ITIN) Application:

Foreign Bank and Financial Accounts (FBAR)

 While there are many legitimate reasons to own foreign financial accounts, they may need to be reported, even if no taxable income is generated. For information on FinCEN Form 114 (formerly TD F 90-22.1), go tohttp://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Report-of-Foreign-Bank-and-Financial-Accounts-FBAR 

Foreign Account Tax Compliance Act (FATCA)

You may be required to file the Form 8938, Statement of Specified Foreign Financial Assets, with your 2013 income tax returns, when the total value of your specified foreign financial assets exceeds certain amounts. Specified foreign financial assets include foreign financial accounts and foreign financial investment assets not held in a domestic or foreign account. The Form 8938 filing requirement does not replace or otherwise affect a taxpayer’s obligation to file an FBAR (see previous topic). For more information, please refer to the FATCA website at: http://www.irs.gov/Businesses/Corporations/Foreign-Account-Tax-Compliance-Act-(FATCA)

Special Resources for Taxpayers

 

International Revenue Services

The Internal Revenue Service (IRS) informed that all IRS overseas operations that previously provided taxpayer assistance, including walk-in assistance, ceased effective November 20, 2015.

With the closure of all IRS civil operations abroad, the IRS will no longer have emploees overseas to provide taxpayer assistance.

Taxpayers with specific individual or business account questions should 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

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 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 may contact the IRS by mail:

Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725
Business taxpayers located outside the United States also may contact the IRS by mail:
Internal Revenue Service
International Accounts
Ogden, UT 84201-0038 

For immediate assistance from a taxpayer specialist, you can call or fax the IRS International Service Center office in Philadelphia, PA. The phone service is available Monday through Friday, for 17 hours each day, from 6:00 to 23:00, Eastern Time.

Telephone: 001-267-941-1000 (not toll-free)
Fax: 001-267-941-1055
Other IRS contact information: http://www.irs.gov/Help-%26-Resources