Tax Information

Federal income tax forms are available in the American Citizen Services Unit. State Tax Forms are not available. Consular officers are not tax experts and cannot advise citizens on such matters. The Consular section stocks the most commonly requested forms and information handouts required by the Internal Revenue Service. In particular, we try to keep forms which are helpful to expatriate Americans.

U.S. CITIZENS AND PERMANENT RESIDENTS LIVING ABROAD
THE IRS WANTS YOU TO KNOW

As a US citizen or resident alien ("green card holder"), you are taxed on your worldwide income. You must file annual US income tax returns and report income from all sources, both inside and outside the US (minimum income levels apply as determined by filing status)
In many instances you will qualify to claim an exclusion of up to $76,000 (for tax year 2000) for your foreign earned income; however, you must file a return to claim the exclusion. You may be entitled to a credit for taxes paid to a foreign government, but you must file a U.S. income tax return to claim this credit.
You must also file if you are self-employed with a net profit of USD $400 or more. Net profit from self-employment over USD $400 is subject to social security and Medicare taxes. The foreign earned income exclusion and other credits or deductions cannot be used to offset self-employment tax.

THE IRS WANTS YOU TO KNOW

If you hould have filed tax returns in recent years but failed to do so, the IRS can help to bring your accounts up to date. If you owe tax and are unable to pay in full, IRS:

Offers of installment payment arrangements;
Considers offers-in-compromise to satisfy a tax liability.

Taxpayers who come forward, make a true voluntary disclosure and file an accurate return will not be prosecuted.

NOTICE TO ALL TAXPAYERS

The Singapore office of the U.S. Internal Revenue Service is now permanently closed for business.

The Tax Attache duties have now been transferred to the Tokyo IRS office. Please feel free to contact the Tax Attache or Deputy Tax Attache at the numbers listed below if they can be of assistance.

Mr. Stanley Beesley, Tax Attache

Phone: +(81)(3) 3224-5460

Fax:: +(81)(3) 3224-5274

Stanley.A.Beesley@irs.gov

Ms. Virginia Fell, Deputy Tax Attache

Phone: +(81)(3) 3224-5463

Fax:: +(81)(3) 3224-5274

Fell.L.Virginia@irs.gov

The Tokyo office address is:

Internal Revenue Service

C/O U.S. Embassy

1-10-5 Akasaka

Minato-Ku

Tokyo 107

Japan

OR via MPS:

Internal Revenue Service

C/O U.S. Embassy

Unit 45004, Box 208

APO AP 96337-0001

TAX ASSISTANCE TIPS

Listed here are addresses, telephone, and fax numbers you may find useful in reaching offices that can help you with IRS tax issues:

Telephone Assistance :
1-800-829-1040 (Individuals)
1-800-829-4933 (Businesses)
Available 24 hours

PHILADELPHIA SERVICE CENTER

Customer Service Phone: 1-215-516-2000
Customer Service Fax:     1-215-516-2555
Refund Inquires:               1-800-829-1954
TeleTax:                          1-800-829-4477 - Available 24 hours

The Philadelphia Service Center services all Overseas filers, including military personnel stationed abroad.
Hours: Mon-Fri   6:00 am-2:00 am (Eastern standard time)
Note: When responding to a specific bill or notice use the contact information provided on the bill or notice.

Fax Instructions for PSC: The Fax Service CANNOT BE USED to transmit first (original) filed tax returns!!! Documents transmitted to Philadelphia Service Center should contain ONLY information which was specifically requested, and a cover sheet containing the following information:
To: Tax Examiner and/or Employee Profile Number (located on notice)
Your Taxpayer Info: Name, Address, Phone, and Fax numbers
Your Taxpayer ID#: Social Security/Tax Identification Number
Your Subject Matter: The reason why you are contacting IRS

Completed tax returns may be mailed to:
INTERNAL REVENUE SERVICE
PHILADELPHIA, PA 19255-0215

For Courier Service:
PHILADELPHIA SERVICE CENTER
11601 ROOSEVELT BLVD.
PHILADELPHIA, PA 19154
PHONE: (215) 516-2000

FORMS REQUESTS

Tax forms distribution center: 1-800-829-3676
FAX on Demand (available 24 hours): 1-703-368-9694 *Use voice unit on mahine*
INTERNET via the Worldwide Web: www.irs.gov
FOR URGENT TAX LIEN/LEVY ISSUES
INTERNAL REVENUE SERVICE
11601 Roosevelt Blvd.
Drop Point 820 SW
Philadelphia, PA 19154

For Collection/Levy Status Account Problems:
Phone: 1-215-516-2004
Fax:     1-215-516-6931

Taxpayer Advocate Office:
Phone: 1-215-516-2499
Fax:     1-215-516-2677

INTERNATIONAL TAXPAYER ADVOCATE SERVICE

INTERNAL REVENUE SERVICE
San Patricio Office Center, Room 200
7 Tabomico Street
Guaynabo, Puerto Rico 00966
Phone: 1-787-622-8930
Fax: 1-787-622-8933

ELECTRONIC SERVICES

IRS Home Page: www.irs.gov
Electronic Payment Website: www.eftps.gov
E-Services Help Desk: 1-512-416-7750
Automatic Extension of Time to File (Form 4868): 1-888-796-1074
Refund Information: Go to www.irs.gov
                             Click on "Where's my refund?"
                              Follow the prompts
Tax Law Questions: Go to www.irs.gov
                              Click on "help" in the top menu
                              Click on "Tax Law Questions"
                              Follow the prompts

ITIN - Form W-7

IRS Philadelphia Service Center
ITIN Unit
P.O. Box 447
Bensalem, PA 19020
After 30 days: 1-215-516-4846 or 1-800-829-1040
Exempt Organization Help Desk: 1-877-829-5500

Tax Offset Program (TOP) Help Desk: 1-800-304-3107

INTERNAL REVENUE SERVICE
11601 Roosevelt Blvd.
Drop Point 820 SW
Philadelphia, PA 19154

For Collection/Levy Status Account Problems:
Phone: 1-215-516-2004
Fax:     1-215-516-6931

Taxpayer Advocate Office:
Phone: 1-215-516-2499
Fax:     1-215-516-2677

INTERNATIONAL TAXPAYER ADVOCATE SERVICE

INTERNAL REVENUE SERVICE
San Patricio Office Center, Room 200
7 Tabomico Street
Guaynabo, Puerto Rico 00966
Phone: 1-787-622-8930
Fax: 1-787-622-8933

ELECTRONIC SERVICES

IRS Home Page: www.irs.gov
Electronic Payment Website: www.eftps.gov
E-Services Help Desk: 1-512-416-7750
Automatic Extension of Time to File (Form 4868): 1-888-796-1074
Refund Information: Go to www.irs.gov
                             Click on "Where's my refund?"
                              Follow the prompts
Tax Law Questions: Go to www.irs.gov
                              Click on "help" in the top menu
                              Click on "Tax Law Questions"
                              Follow the prompts

ITIN - Form W-7

IRS Philadelphia Service Center
ITIN Unit
P.O. Box 447
Bensalem, PA 19020
After 30 days: 1-215-516-4846 or 1-800-829-1040
Exempt Organization Help Desk: 1-877-829-5500

Tax Offset Program (TOP) Help Desk: 1-800-304-3107

Phone: +(81)(3) 3224-5463

Fax:: +(81)(3) 3224-5274

Fell.L.Virginia@irs.gov

The Tokyo office address is:

Internal Revenue Service

C/O U.S. Embassy

1-10-5 Akasaka

Minato-Ku

Tokyo 107

Japan

OR via MPS:

Internal Revenue Service

C/O U.S. Embassy

Unit 45004, Box 208

APO AP 96337-0001

TAX ASSISTANCE TIPS

Listed here are addresses, telephone, and fax numbers you may find useful in reaching offices that can help you with IRS tax issues:

Fell.L.Virginia@irs.gov

The Tokyo office address is:

Internal Revenue Service

C/O U.S. Embassy

1-10-5 Akasaka

Minato-Ku

Tokyo 107

Japan

OR via MPS:

Internal Revenue Service

C/O U.S. Embassy

Unit 45004, Box 208

APO AP 96337-0001

TAX ASSISTANCE TIPS

Listed here are addresses, telephone, and fax numbers you may find useful in reaching offices that can help you with IRS tax issues:

Phone: +(81)(3) 3224-5463

Fax:: +(81)(3) 3224-5274

Fell.L.Virginia@irs.gov

The Tokyo office address is:

Internal Revenue Service

C/O U.S. Embassy

1-10-5 Akasaka

Minato-Ku

Tokyo 107

Japan

OR via MPS:

Internal Revenue Service

C/O U.S. Embassy

Unit 45004, Box 208

APO AP 96337-0001

TAX ASSISTANCE TIPS

Listed here are addresses, telephone, and fax numbers you may find useful in reaching offices that can help you with IRS tax issues:

Tax Information

U.S. CITIZENS AND PERMANENT RESIDENTS LIVING ABROADTHE IRS WANTS YOU TO KNOW

NOTICE TO ALL TAXPAYERS

U.S. CITIZENS AND PERMANENT RESIDENTS LIVING ABROAD
THE IRS WANTS YOU TO KNOW