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 
                                                  April 15th to avoid paying interest and, possibly,    U.S. Taxpayers 
                                                  penalties. This also applies if you are in military 
                                                  service on duty outside the United States and         Living Abroad
                                                  Puerto Rico, except if you are serving in a  
                                                  combat zone. 
                                                  Note: Payments are not considered received 
                                                  until the date of actual receipt by the IRS, not the  Internal Revenue Service
                                                  postmark date. 
International Tax Assistance
Visit: www.irs.gov                                Social Security Number - You must list the 
                                                  Social Security Number (SSN) of any person for 
Call: 
International Taxpayer Assistance                 whom you claim an exemption on your individual 
(267) 941-1000 ( note: not “toll-free” )          income tax return. If your dependent or spouse 
6:00 am to 11:00 pm (EST) M - F                   is not eligible to have an SSN, you must list an 
                                                  Individual Taxpayer Identication number (ITIN) 
Fax:                                              instead. You can apply for an SSN for a dependent 
(267) 941-1055                                    at a Social Security ofce or a U.S. consulate. To 
Write:                                            apply, you must provide original or certied copies 
Internal Revenue Service                          of documents to verify the dependent’s age, 
International Accounts                            identity, and citizenship.
Philadelphia, PA 19255-0725
                                                  Individual Taxpayer Identication 
If you are in Guam, the Bahamas, US Virgin        Number - To apply for an ITIN, le Form W-7 and 
Islands, or Puerto Rico, you can call             supporting documentation with the IRS.
1-800-829-1040.
Other locations for tax help:                     Exchange Rates - You must report all income 
IRS materials and information are also available  in U.S. Dollar equivalents. Taxpayers generally use 
at some embassy/consulate locations.              the yearly average exchange rate; however the 
http://www.usembassy.gov/ provides links to       daily rate may be used for specic transactions. 
most U.S. Embassies and Consulates.               Exchange rates can be found on the “Foreign 
                                                  Currency and Currency Exchange Rates” page 
Or check the websites of specic U.S. Embassies 
or Consulates for links to international taxpayer at www.irs.gov; keyword search term “exchange 
information on www.irs.gov                        rates”.
U.S. Military Personnel
 Go to www.irs.gov
 Scroll over “Information For”                                                                          Publication 4732 (Rev. 11-2012)  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”                                                                                                                Follow  the  links  to  specic  materials,  or  nd account  and  refund  problems.  They  can  also 
   Click on “Help with Tax Questions                                                                         Follow the prompts                                                                                                           them by typing the publication number into the       assist with the preparation of tax returns, and 
 – International taxpayers”                                                                                 •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •                    search box at the top of the web page.               answer questions about tax notices and bills.
                                                                                                            Where to Send Paper Tax Returns
You can e-mail your question to us from the bottom                                                           Go to www.irs.gov                                                                                                           l  Publication 17, Your Federal Income Tax For         Internal Revenue Service - Germany
of the “Help with Tax Questions – International                                                                Click on “Filing” Go To “Individuals” column                                                                               Individuals, covers the general rules for ling a      U. S. Consulate Frankfurt
Taxpayers” web page.                                                                                         Click on “Where to File Paper Returns”                                                                                       federal income tax return. It supplements the         Giessener Str. 30 
•  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •    Click  on “Taxpayers  and Tax  Professionals  -                                                                             information contained in your tax form                60435 Frankfurt am Main, Germany
Note:                                                                                                        Where to File Individual Return”                                                                                             instruction booklet.  It explains the tax law to      Phone Service: 
l  Please be sure to include your e-mail                                                                     Click on “International Filing”                                                                                              make sure you pay only the tax you owe and no         Tel: [49] (069) 7535-3823 or 3834
 address.                                                                                                   •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •                    more.                                                 FAX: [49] (069) 7535-3803
                                                                                                            Refund Information
l  E-mail service is for general tax questions                                                                                                                                                                                           l  Publication 54, Tax Guide for U.S. Citizens          Taxpayer Service by Appointment only, 
 only, specic account questions should be                                                                   Want to nd out where your tax refund is?                                                                                      and Resident Aliens Abroad, discusses                 Tuesday:  
 handled by phone or mail.                                                                                   Go to www.irs.gov                                                                                                            special tax rules for U.S. Citizens and resident      9:00 am - 12:30 pm
                                                                                                             Click on “Where’s My Refund?”
l  For security reasons, Do Not include any                                                                  Follow the prompts                                                                                                           aliens who work abroad or who have income             Internal Revenue Service - UK
 sensitive personal information (such as a                                                                  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •                    earned in foreign countries.                          United States Embassy  
 social security number) in e-mail.                                                                         Do You Have a Foreign Financial Account?                                                                                     l  Publication 514, Foreign Tax Credit for             24/31 Grosvenor Square
•  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  You may be required to le Form 8938 to report                                                                                                                                       London W1A 1AE United Kingdom
If you...                                                                                                   activity  from  foreign  bank  accounts,  brokerage                                                                           Individuals, describes how you may be able to           Walk-In assistance: Tu – Th  9 am - 1 pm 
                                                                                                                                                                                                                                          take claim a tax credit or income deduction for 
l  Can’t nd your answer on www.irs.gov                                                                      accounts,  mutual  funds,  trusts,  or  other  foreign                                                                        taxes paid or accrued to a foreign country on         and 2 - 4 pm
l  Need help with an account issue like making                                                              nancial accounts for tax purposes. You may also                                                                               foreign source income.                                 Phone Service: M-F 9:00 am – 12:00 noon 
 a payment, or asking questions that refer to                                                               be  required  to  report  foreign  accounts  on  Form                                                                        l  Publication 519, U.S. Tax Guide for Aliens,         Tel: [44] (207) 894-0476
 your name and Social Security Number                                                                       TD F 90-22.1 with the U.S. Treasury Department.                                                                               will help determine your status and give you          FAX: [44] (207) 495-4224
l  Received a letter, notice, or tax bill and the                                                           For information: •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •   information you will need to prepare and le           Internal Revenue Service - France
                                                                                                                                                                                                                                                                                                United States Embassy
 number on the correspondence is a                                                                           Go to www.irs.gov                                                                                                            your U.S. tax return.                                 2 Avenue Gabriel
 toll-free phone number (phone number                                                                        Scroll over “Information For”                                                                                               l  Publication 593, Tax Highlights for U.S.            75382 Paris Cedex 08, France
 beginning with 1-800, or 1-877)                                                                               Click on “Individuals”                                                                                                     Citizens and Residents Going Abroad,                  Walk-In assistance: 9:00 am - 12:00 noon
•  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •     Click on “International Taxpayers”                                                                                         discusses in general terms some provisions of           Phone Service: M-F 9:00 am – 12:00 noon  
Contact International Taxpayer                                                                                 Click on “Income From Abroad is Taxable”                                                                                   U.S. federal income tax law that apply to U.S.        & 1:30 pm – 3:30 pm 
Assistance at:                                                                                              •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •                    citizens and resident aliens who live or work         Tel: [33] (01) 4312-2555
   Phone:   (267) 941-1000                                                                                  Having Difculty Getting An IRS Problem                                                                                        abroad and who expect to receive income from 
                                                                                                            Resolved?                                                                                                                                                                           FAX: [33] (01) 4312-2303
            6:00 am to 11:00 pm (EST) M - F                                                                                                                                                                                               foreign sources.                                      irs.paris@irs.gov
                                                                                                            Contact the International Taxpayer Advocate at:
    Fax:    (267) 941-1055                                                                                                                                                                                                               l  Publication 901, U.S. Tax Treaties, tells you       Internal Revenue Service - China
                                                                                                             Phone:       (787) 522-8601  English 
Note:  The (267) 941-1000 International                                                                                 (787) 522-8600  Spanish                                                                                           whether a tax treaty between the United States        U.S. Embassy Beijing
Taxpayer Service number is not toll-free.                                                                    Fax:       (787) 625-7837                                                                                                    and a particular country offers a reduced rate of,    No. 55 Anjialou Road,
•  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •                                                                                                                                or possibly a complete exemption from, U.S.           Beijing 100600 Peoples Republic of China
General Individual and Business Tax                                                                          Mail:      Taxpayer Advocate Service                                                                                         income tax for residents of that particular               (Taxpayer service by appointment only) 
Information                                                                                                             City View Plaza, 48 Carr 165,                                                                                     country.                                                Tel: [86] (10)-8531-3983  
                                                                                                                        Suite 2000                                                                                                                                                              Fax [86](10)-8531-4287
 Go to  www.irs.gov                                                                                                     Guaynabo, P .R. 00968-8000                                                                                       l  Publication 1915, Understanding Your IRS 
                                                                                                            •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •                    Individual Taxpayer Identication Number  
 or                                                                                                         Need Tax Forms and Publications?                                                                                              – ITIN,denes the purpose of the ITIN, and            •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  •  For more information on these ofces 
  Scroll over “Information For”                                                                             Visit www.irs.gov/formspubs  to  download  forms                                                                              how to apply for one.                                 Go to www.irs.gov
 Click on “Individuals or “Business”                                                                        and publications, or call (267) 941-1000.                                                                                    l  Publication 4588, Basic Tax Guide For Green          Click on “Individuals” Go to the “IRS 
                                                                                                                                                                                                                                          Card Holders, helps registered aliens                 Resources” column
                                                                                                                                                                                                                                          understand their U.S. Tax Obligations                 Click on “Contact My Local Ofce”
                                                                                                                                                                                                                                                                                                Click on “International”