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:
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
- Individuals making $53,000 or less can use the Volunteer Income Tax Assistance program for free tax preparation and, in many cases, free electronic filing.
- Individuals aged 60 and older can take advantage of free tax counseling and basic income tax preparation through Tax Counseling for the Elderly.
- Everyone can use tools provided by the IRS Free File program to prepare a federal tax return.
If you need assistance with your U.S. Tax Obligations, the nearest office of the Internal Revenue Service is located at the U.S. Consulate in Frankfurt, Germany.
Internal Revenue Service, U.S. Consulate Frankfurt
Giessener Str. 30, 60435 Frankfurt am Main, Germany
Telephone: +49 69-7535-3834; +49 69-7535-3823
Fax: +49 69-7535-3803
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)
Other IRS contact information: http://www.irs.gov/Help-%26-Resources