Internal Revenue Service (U.S. Taxes)

Tax Information for U.S. Taxpayers Overseas

U.S. citizens or resident aliens must report their worldwide income on their federal income tax returns.  Living abroad or earning income outside the United States does not relieve a U.S. citizen or resident alien of the responsibility for filing a tax return.  However, living and/or working abroad taxpayers may be entitled to various deductions, exclusions and credits.

IRS NEWS: IRS Change to the Individual Taxpayer Identification Number (ITIN) Program
The IRS is implementing significant changes made to the ITIN program under the PATH Act of 2015.  The new law means that any ITIN not used on a federal tax return at least once in the last three years will no longer be valid as of January 1, 2017 for use on a tax return unless the taxpayer renews the ITIN.  In addition, all ITINs issued prior to 2013 will begin to expire this year and taxpayers will need to renew them.

The first pre-2013 ITINs that will expire are those with middle digits of 78 and 79 (Example:  9XX-78-XXXX).  The renewal period for these ITINs began October 1, 2016.  The IRS began to mail letters to this group of taxpayers in August to inform them of the need to renew their ITINs in order to file a tax return, and explain the renewal steps.  The IRS will announce the schedule for expiration and renewal of ITINs that do not have middle digits of 78 and 79 at a future date.

If taxpayers have an expired ITIN, not renewed before filing a tax return next year, they might face a refund delay and be ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit, until they renew the ITIN.  More information is available on the ITIN page at IRS.gov.

 

Contacting the Internal Revenue Service (IRS) 

If you are a taxpayer with specific individual or business account questions you should contact the International Taxpayer Service Call Center by phone or fax.  The Call Center is operational Monday through Friday from 6:00 a.m. to 11:00 p.m. EST and may be contacted at:

  • Tel:  +1 (267) 941-1000 (not toll-free)
  • Fax: +1 (267) 941-1055

If you are a tax professional or software provider calling about an e-file issue and it is not account-related, please contact the e-help office in Austin, Texas.  Assistance is available Monday through Friday from 7:00 a.m. to 6:00 p.m. CST:

  • Tel: +1 (512) 416-7750 (not toll-free)

Taxpayer service, formerly offered by IRS offices overseas, is no longer available.

You also may send your forms to or request information from the IRS by mail at the applicable address below.

  • Individual taxpayers located outside the United States:
    Internal Revenue Service International Accounts
    Philadelphia, PA 19255-0725
  • Business taxpayers located outside the United States:
    Internal Revenue Service International Accounts
    Ogden, UT 84201-0038

Forms & Publications 

The Internal Revenue Service (IRS) provides the following 2016 tax filing guidance for U.S. taxpayers living abroad.  Links to further IRS guidance are available on the Federal Benefits and Obligations page on travel.state.gov.

Downloadable forms, publications, and answers to your federal tax questions can be found at the IRS website: http://www.IRS.gov. The website contains a wide variety of topics, including information for international and military taxpayers.