Federal Tax Information for 
                                                  International Tax Tips
U.S. Taxpayers Living Abroad
                                                  Filing Requirements - If you are a U.S. citizen 
All U.S. citizens or resident aliens must 
                                                  or resident alien, the rules for ling income, estate, 
report and pay tax on their worldwide 
                                                  and gift tax returns including paying estimated tax 
income, even if they live abroad.
                                                  are generally the same whether you reside in the 
                                                  United States or abroad.                              Federal Tax 

                                                  Filing Deadlines - U.S. income tax returns are 
                                                  due on April 15th. If you reside overseas, however,   Information for 
                                                  you are given an automatic two month extension 
                                                  to le. Any tax due though, must be paid by            U.S. Taxpayers 
                                                  April 15th to avoid paying interest and, possibly, 
                                                  penalties. This also applies if you are in military   Living Abroad
                                                  service on duty outside the United States and 
                                                  Puerto Rico, except if you are serving in a  
                                                  combat zone. 
                                                                                                        Internal Revenue Service
                                                  Note: Payments are not considered received 
International Tax Assistance                      until the date of actual receipt by the IRS, not the 
Visit: www.irs.gov                                postmark date. 
Call:                                             Social Security Number - You must list the 
International Taxpayer Assistance                 Social Security Number (SSN) of any person for 
(267) 941-1000 ( note: not “toll-free” )
6:00 am to 11:00 pm (EST) M - F                   whom you claim an exemption on your individual 
                                                  income tax return. If your dependent or spouse 
Fax:                                              is not eligible to have an SSN, you must list an 
(267) 941-1055  
                                                  Individual Taxpayer Identication number (ITIN) 
Write:                                            instead. You can apply for an SSN for a dependent 
Internal Revenue Service                          at a Social Security ofce or a U.S. consulate. To 
International Accounts                            apply, you must provide original or certied copies 
Philadelphia, PA 19255-0725
                                                  of documents to verify the dependent’s age, 
If you are in Guam, the Bahamas, US Virgin        identity, and citizenship.
Islands, or Puerto Rico, you can call  
1-800-829-1040.                                   Individual Taxpayer Identication 
                                                  Number - To apply for an ITIN, le Form W-7 and 
Other locations for tax help: 
IRS materials and information are also available  supporting documentation with the IRS.
at some embassy/consulate locations.  
                                                  Exchange Rates - You must report all income 
http://www.usembassy.gov/ provides links to 
most U.S. Embassies and Consulates.               in U.S. Dollar equivalents. Taxpayers generally use 
Or check the websites of specic U.S. Embassies    the yearly average exchange rate; however the 
or Consulates for links to international taxpayer daily rate may be used for specic transactions. 
information on www.irs.gov                        Exchange rates can be found on the “Foreign 
                                                  Currency and Currency Exchange Rates” page 
U.S. Military Personnel
 Go to www.irs.gov                                at www.irs.gov; keyword search term “exchange 
 Scroll over “Information For”                    rates”.                                               Publication 4732 (Rev. 12-2012)  Catalog Number 52653T   
 Click on “Individuals”                                                                                 Department of the Treasury  Internal Revenue Service  www.irs.gov
 Click on “Military”

Help with Tax Questions                                                                                     File Your Tax Return Electronically                                                                         Common Publications for International                 Embassies and Consulates with On-Site 
 Go to www.irs.gov                                                                                          Many  taxpayers  abroad  can  use  e-le.  It’s  quick,                                                      Taxpayers                                             Internal Revenue Service Assistance  
 Scroll over “Information For”                                                                              easy, and secure.                                                                                            Go to www.irs.gov                                    IRS ofces in Frankfurt, London, and Paris stock   
 Click on “Individuals”                                                                                      Go to www.irs.gov                                                                                           Click on Forms and Publications                      tax forms and publications, and can help with 
 Click on “International Taxpayers”                                                                          Click on “e-le”                                                                                                                                                  account  and  refund  problems.  They  can  also 
   Click on “Help with Tax Questions                                                                         Follow the prompts                                                                                            Follow  the  links  to  specic  materials,  or  nd assist with the preparation of tax returns, and 
 – International taxpayers”                                                                                 •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •   them by typing the publication number into the       answer questions about tax notices and bills.
                                                                                                                                                                                                                         search box at the top of the web page.
You can e-mail your question to us from the bottom                                                          Where to Send Paper Tax Returns                                                                                                                                    Internal Revenue Service - Germany
of the “Help with Tax Questions – International                                                              Go to www.irs.gov                                                                                          l  Publication 17, Your Federal Income Tax For         U. S. Consulate Frankfurt
Taxpayers” web page.                                                                                           Click on “Filing” Go To “Individuals” column                                                              Individuals, covers the general rules for ling a      Giessener Str. 30 
•  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •   Click on “Where to File Paper Returns”                                                                                                                            60435 Frankfurt am Main, Germany
                                                                                                              Click  on “Taxpayers  and Tax  Professionals  -                                                            federal income tax return. It supplements the         Phone Service: 
Note:                                                                                                                                                                                                                    information contained in your tax form 
                                                                                                             Where to File Individual Return”                                                                                                                                  Tel: [49] (069) 7535-3823 or 3834
l  Please be sure to include your e-mail                                                                     Click on “International Filing”                                                                             instruction booklet.  It explains the tax law to      FAX: [49] (069) 7535-3803
 address.                                                                                                   •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •   make sure you pay only the tax you owe and no 
                                                                                                                                                                                                                                                                                Taxpayer Service by Appointment only, 
l  E-mail service is for general tax questions                                                              Refund Information                                                                                           more.                                                 Tuesday:  
 only, specic account questions should be                                                                   Want to nd out where your tax refund is?                                                                                                                           9:00 am - 12:30 pm
 handled by phone or mail.                                                                                   Go to www.irs.gov                                                                                          l  Publication 54, Tax Guide for U.S. Citizens         Internal Revenue Service - UK
l  For security reasons, Do Not include any                                                                  Click on “Where’s My Refund?”                                                                               and Resident Aliens Abroad, discusses                 United States Embassy  
 sensitive personal information (such as a                                                                   Follow the prompts                                                                                          special tax rules for U.S. Citizens and resident      24/31 Grosvenor Square
 social security number) in e-mail.                                                                         •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •   aliens who work abroad or who have income 
•  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •                                                                                                                                                                     London W1A 1AE United Kingdom
                                                                                                            Do You Have a Foreign Financial Account?                                                                     earned in foreign countries.                            Walk-In assistance: Tu – Th  9 am - 1 pm 
If you...
                                                                                                            You may be required to le Form 8938 to report                                                               l  Publication 514, Foreign Tax Credit for             and 2 - 4 pm
l  
 Can’t nd your answer on www.irs.gov                                                                        activity  from  foreign  bank  accounts,  brokerage                                                          Individuals, describes how you may be able to          Phone Service: M-F 9:00 am – 12:00 noon 
l  Need help with an account issue like making                                                              accounts,  mutual  funds,  trusts,  or  other  foreign                                                       take claim a tax credit or income deduction for       Tel: [44] (207) 894-0476
 a payment, or asking questions that refer to                                                               nancial accounts for tax purposes. You may also                                                              taxes paid or accrued to a foreign country on         FAX: [44] (207) 495-4224
 your name and Social Security Number                                                                       be  required  to  report  foreign  accounts  on  Form                                                        foreign source income.                                Internal Revenue Service - France
                                                                                                            TD F 90-22.1 with the U.S. Treasury Department.                                                                                                                    United States Embassy
l  Received a letter, notice, or tax bill and the                                                           •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •                                                         2 Avenue Gabriel
 number on the correspondence is a                                                                          For information:                                                                                            l  Publication 519, U.S. Tax Guide for Aliens,         75382 Paris Cedex 08, France
 toll-free phone number (phone number                                                                                                                                                                                    will help determine your status and give you          Walk-In assistance: 9:00 am - 12:00 noon
 beginning with 1-800, or 1-877)                                                                             Go to www.irs.gov                                                                                           information you will need to prepare and le 
                                                                                                             Scroll over “Information For”                                                                                                                                       Phone Service: M-F 9:00 am – 12:00 noon  
•  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •     Click on “Individuals”                                                                                    your U.S. tax return.                                 & 1:30 pm – 3:30 pm 
Contact International Taxpayer                                                                                 Click on “International Taxpayers”                                                                                                                              Tel: [33] (01) 4312-2555
Assistance at:                                                                                                 Click on “Income From Abroad is Taxable”                                                                 l  Publication 901, U.S. Tax Treaties, tells you       FAX: [33] (01) 4312-2303
   Phone:   (267) 941-1000                                                                                  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •   whether a tax treaty between the United States        irs.paris@irs.gov
            6:00 am to 11:00 pm (EST) M - F                                                                 Having Difculty Getting An IRS Problem                                                                       and a particular country offers a reduced rate of,    Internal Revenue Service - China
                                                                                                                                                                                                                         or possibly a complete exemption from, U.S. 
    Fax:    (267) 941-1055                                                                                  Resolved?                                                                                                                                                          U.S. Embassy Beijing
                                                                                                                                                                                                                         income tax for residents of that particular           No. 55 Anjialou Road,
                                                                                                            Contact the International Taxpayer Advocate at:
Note:  The (267) 941-1000 International                                                                                                                                                                                  country.                                              Beijing 100600 Peoples Republic of China
Taxpayer Service number is not toll-free.                                                                    Phone:       (787) 522-8601  English 
                                                                                                                        (787) 522-8600  Spanish                                                                         l  Publication 1915, Understanding Your IRS                (Taxpayer service by appointment only) 
•  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •                                                                                                                                                                       Tel: [86] (10)-8531-3983  
                                                                                                             Fax:       (787) 625-7837
General Individual and Business Tax                                                                                                                                                                                      Individual Taxpayer Identication Number               Fax [86](10)-8531-4287
Information                                                                                                  Mail:      Taxpayer Advocate Service                                                                        – ITIN, denes the purpose of the ITIN, and 
                                                                                                                        City View Plaza, 48 Carr 165,                                                                    how to apply for one.                                •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  For more information on these ofces 
 Go to  www.irs.gov                                                                                                     Suite 2000
 or                                                                                                                     Guaynabo, P .R. 00968-8000                                                                      l  Publication 4588, Basic Tax Guide For Green         Go to www.irs.gov
                                                                                                                                                                                                                                                                                Click on “Individuals” Go to the “IRS 
  Scroll over “Information For”                                                                             •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •   Card Holders, helps registered aliens                 Resources” column
 Click on “Individuals or “Business”                                                                        Need Tax Forms and Publications?                                                                             understand their U.S. Tax Obligations                 Click on “Contact My Local Ofce”
                                                                                                            Visit www.irs.gov/formspubs  to  download  forms                                                                                                                   Click on “International”
                                                                                                            and publications, or call (267) 941-1000.