U.S. Tax Information
Internal Revenue Service (IRS)
How to file your taxes overseas — Preparing for the 2015 tax filing season
In order to anticipate the many inquiries you might receive this year, the Department of State posted IRS guidance on the website, under Federal Benefits and Obligations.
The Internal Revenue Service (IRS) advises that U.S. citizens and resident aliens living outside the United States can use IRS Free File to prepare and file their federal tax returns electronically (for more information, please click on the following link: Free File).
U.S. citizens must report their worldwide income on their federal income tax returns. Living or earning income outside the United States does not relieve a U.S. citizen of the responsibility for filing tax returns. However, U.S. citizens living and/or working abroad may be entitled to various deductions, exclusions, and credits. ACS provides a list of unvetted U.S. tax practitioners and a limited supply of federal tax forms. For more information on general U.S. tax issues, please consult the IRS web site. For basic tax information for Americans overseas, please visit the U.S. Citizens and Resident Aliens Abroad page of the Internal Revenue Service.
The closest IRS office is located in Frankfurt, Germany. The IRS office in Frankfurt will accept tax returns, tax payments, W-7 applications, and taxpayer correspondence. The mailing address is:
U.S. Consulate General Frankfurt
Internal Revenue Service
Giessener Str. 30
Tel: 49 69 7535-3834 or 3823
Fax: 49 69 7535-3803
All papers sent to IRS Frankfurt will be routed to the proper office in the United States via regular mail. For faster processing, please directly mail your documents to the proper office in the U.S.
Downloadable forms, publications, answers to your federal tax questions and contact information for IRS offices can be found at http://www.irs.gov. The website contains a wide array of tax topics, including international and military taxpayers. Forms are also available on +1-800-829-3676.
For assistance you can call or fax the Philadelphia International Customer Service Site, which is open Monday through Friday, from 6:00 AM to 11:00 PM, Eastern Standard Time, at
Tel: +1-267-941-1000 (not toll-free) select the option for international callers
Fax: +1-267-941-1055 (a response should be received within 10 -12 working days)
If you are a U.S. citizen or resident alien (Green Card Holder), and you live in a foreign country or you are a non resident alien, mail your U.S. tax return to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 USA
Estimated tax payments should be mailed with form 1040-ES to:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300 USA
The American Citizen Services does not have state tax forms. For your convenience, we list the links to states' tax web sites below.
Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | Delaware | District of Columbia | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Puerto Rico | Rhode Island | South Carolina | South Dakota | Tennessee | Texas | Utah | Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming
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. If you are aware of fraud, waste, mismanagement, and abuse in the IRS programs and operations, report it to the TIGTA. To learn more about reporting fraud or abuse please follow this link: http://www.treasury.gov/tigta/contact_report.shtml.
Reporting Foreign Bank Accounts
The public may be unaware of their obligation to report their foreign bank accounts to the Department of the Treasury. Recent news events have highlighted foreign bank account reporting. While there are many legitimate reasons to own foreign financial accounts, there are also responsibilities that go along with owning such accounts. Foreign account owners must remember that they may have to report their accounts to the government, even if the accounts do not generate any taxable income. The link below provides information for filing a Report of Foreign Bank and Financial Account, Form TD F 90-22.1, which is better known as the FBAR form.
For more information regarding reporting foreign bank accounts, please visit http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Report-of-Foreign-Bank-and-Financial-Accounts-FBAR.
Please note that the IRS is no longer publishing the Overseas Filing Package. Tax forms can be downloaded from the Internet at http://www.irs.gov/formspubs/index.html, ordered online, obtained through American Citizen Services at your local Embassy or Consulate, or by calling the IRS at 001 800 829 3676.
|ITEM DESCRIPTION||MAILING ADDRESS|
|TAX RETURNS with an APO or FPO address, a foreign country and U.S. Citizens and those filing Form 2555 or 2555-EZ. These returns include Form 1040, 1040A, 1040EZ & 1040NR||INTERNAL REVENUE SERVICE CENTER Austin, TX 73301-0215 USA|
(with or without a Tax Return)
American Citizen Services can certify a copy of your passport or other identification for a fee (please see the Notarial Services" section for additional information)
|INTERNAL REVENUE SERVICE ITIN UNIT Austin, TX 73301-0215|
|Form W-8 BEN||Please DO NOT send this form to the IRS. It must be returned to your financial institution.|
|Written Taxpayer Inquiry||INTERNAL REVENUE SERVICE 11601 Roosevelt Blvd. Philadelphia, PA 19154|
Tax Accountants and Consultants
As a convenience, we are providing information for the tax assistance organizations that we are aware of that handles US taxes. Our purpose is simply to offer you a resource to assist you with your tax needs. The U.S. Embassy does not recommend or endorse individual preparers or firms, and assumes no responsibility for the professional ability or integrity of the firm or its employees. Download the Tax Accountants and Consultants List.