Who Must File?
All U.S. citizens and resident aliens must file a U.S. individual income tax return, even if they permanently live outside the United States and may not owe any tax because of income exclusion or tax credit.
You May Need to Renew Your ITIN.
All ITINs not used on a federal tax return at least once in the last three years will no longer be valid for use on a tax return as of Jan. 1, 2017. Additionally, all ITINs issued before 2013 will begin expiring this year, starting with those with middle digits of 78 and 79 (Example: (9XX-78-XXXX). All expired ITINs must be renewed before being used on a U.S. tax return. No action is needed by ITIN holders who don’t need to file a tax return next year. Also, there are new documentation requirements when applying for or renewing an ITIN for certain dependents. Find more information in the ITIN Expiration Frequently Asked Questions.
Downloadable forms, publications, and answers to your federal tax questions 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)
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 to http://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 2016 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)
The United States Internal Revenue Service has no official exchange rate and accepts any posted exchange rate that is used consistently.
For exchange rates, please check: http://www.irs.gov/businesses/small/international/article/0,,id=206089,00.html
For additional exchange rates, check the U.S. Treasury website www.fms.treas.gov/intn.html or other commercial sites such as www.oanda.com. The IRS requires that all income be reported in U.S. dollar equivalents. Taxpayers generally use the yearly average exchange rate to report foreign income that was regularly received throughout the year. If you had only a few foreign transactions on particular days, you may prefer to use the exchange rates of those specific days.
Mailing Tax Forms
Completed tax forms should be mailed to the appropriate address in the United States (see www.irs.gov if you are unsure of the address).
|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
Austin, TX 73301-0215
(with or without a Tax Return)
American Citizen Services can certify a copy of your passport or other identification for a fee.
|INTERNAL REVENUE SERVICE
P.O. Box 149342
Austin, TX 78714-9342
|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
Philadelphia, PA 19255-0725
- Fake IRS Emails, Phone Calls, Notices, & Websites
- FAQs (IRS.gov)
- FATCA, Foreign Account Tax Complance Act
- FATCA (Form 8938) vs. FBAR (FinCEN Form 114)
- FBAR, Foreign Bank and Financial Accounts
- Filing Requirements
- FIRPTA, Foreign Investment in Real Property Tax Act
- Foreign Buyers and Sellers of U.S. Property
- Foreign Earned Income Exclusion
- Foreign Tax Credit, Publication 514 (PDF 2.4MB)
- Forms & Publications
- Form 1040, Individual Income Tax Return (PDF 188MB)
- Form 1116, Foreign Tax Credit (PDF 118KB)
- Form 2555, Foreign Earned Income (PDF 220KB)
- Form 4868, Application for Automatic Extension of Time to File (PDF 510KB)
- Form 8938, Foreign Account Tax Compliance Act (PDF 184KB)
- Form 8949, Attachment to Schedule D (PDF 106KB)
- FinCEN Form 114, Foreign Bank and Financial Accounts (FBAR)
- Form W-7, Application for Individual Taxpayer Identification Number (ITIN) (PDF 86KB)
- Free File / E-File
- Identity Theft
- Instructions for Form 1040, Individual Income Tax Return (PDF 2.9MB)
- Instructions for Form 1116, Foreign Tax Credit (PDF 358MB)
- Instructions for Form 2555, Foreign Earned Income (PDF 286KB)
- Instructions for Form 8938, Foreign Account Tax Compliance Act (PDF 270KB)
- Instructions for Form 8949, Attachment to Schedule D (PDF 225KB)
- Instructions for Form W-7, Application for Individual Taxpayer Identification Number (ITIN) (PDF 212kb)
- IRS Addresses
- IRS.gov Website
- ITIN, Individual Taxpayer Identification Number, Publication 1915 (PDF 3.7MB)
- Payments of U.S. Tax
- Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad (PDF 2.5MB)
- Publication 505, Tax Withholding and Estimated Tax (PDF 2.9MB)
- Publication 514, Foreign Tax Credit for Individuals (PDF 2.4MB)
- Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities (PDF 2.7MB)
- Publication 516, U.S. Government Civilian Employees Stationed Abroad (PDF 2MB)
- Publication 901, U.S. Tax Treaties (PDF 1.7MB)
- Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number (ITIN) (PDF 3.7MB)
- Publications & Forms
- Understanding your IRS Individual Taxpayer Identification Number (ITIN), Publication 1915
- Undisclosed Foreign Financial Assets (PDF 3.7MB)
- Unresolved Tax Matters (Taxpayer Advocate)
- U.S. Government Civilian Employees Stationed Abroad, Publication 516 (PDF 2MB)
- U.S. Tax Treaties, Publication 901 (PDF 1.7MB)