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. The Internal Revenue Service (IRS) advises that U.S. citizens and resident aliens living outside the United States can use IRS’s Free File program to prepare and file their federal tax returns electronically.
As a convenience, ACS provides a list of non-vetted tax practitioners 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 a List of Tax Advisors and Preparers (pdf 183 kb).
Downloadable forms, publications, and answers to your federal tax questions can be found at http://www.irs.gov. 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)
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 | Rhode Island | South Carolina | South Dakota |Tennessee | Texas | Utah | Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming
Combating Fraud/Taxes/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 TIGTA.
Reporting Foreign Bank and Financial Accounts
The public may be unaware of their obligation to report their foreign bank accounts to the Department of the Treasury. 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. For information on FinCEN Form 114 (formerly TD F 90-22.1), also known as the FBAR form, go to FBAR.
Foreign Account Tax Compliance Act (FATCA)
You may be required to file the Form 8938, Statement of Specified Foreign Financial Assets, with your 2013 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 site.
The IRS requires that all income be reported in U.S. dollar equivalents, however it has no official exchange rate and accepts any posted exchange rate that is used consistently. 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. For exchange rates, please check: https://www.irs.gov/individuals/international-taxpayers/foreign-currency-and-currency-exchange-rates.
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 (please see the Notarial Services” section for additional information)
|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