Internal Revenue Service (U.S. Taxes)

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 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 website at: http://www.irs.gov/Businesses/Corporations/Foreign-Account-Tax-Compliance-Act-(FATCA)

Exchange Rates

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 HERE.

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
Form W-7
(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
ITIN Operations
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
International Accounts
Philadelphia, PA 19255-0725