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.
Taxpayers with specific individual or business account questions should contact the International Taxpayer Service Call Center.
Taxpayers who are unable to cash or deposit their IRS check refund at a Cyprus bank should write “VOID” on the check, then should send it together with a letter explaining exactly why they cannot cash/deposit the check at a Cyprus bank and what they want IRS to do, i.e. enroll in direct deposit at a US bank.
In the letter they should include US bank data and contact information for someone who is authorized to discuss the matter with the IRS. The correct address to return the check to is based on the city (possibly abbreviated) printed on the front of the refund check.
The letter and check should be forwarded to the appropriate IRS Service Center below:
- ANDOVER – Internal Revenue Service, 310 Lowell Street, Andover MA 01810
- ATLANTA – Internal Revenue Service, 4800 Buford Highway, Chamblee GA 30341
- AUSTIN – Internal Revenue Service, 3651 South Interregional Highway 35, Austin TX 78741
- BRKHAVN – Internal Revenue Service, 5000 Corporate Ct., Holtsville NY 11742
- CNCNATI – Internal Revenue Service, 201 West Rivercenter Blvd., Covington KY 41011
- FRESNO – Internal Revenue Service, 5045 E Butler Avenue, Fresno CA 93727
- KANS CY – Internal Revenue Service, 333 W. Pershing Road, Kansas City MO 64108-4302
- MEMPHIS – Internal Revenue Service, 5333 Getwell Road, Memphis TN 38118
- OGDEN – Internal Revenue Service, 1973 Rulon White Blvd., Ogden UT 84201
- PHILA – Internal Revenue Service, 2970 Market St., Philadelphia PA 19104
Information on tax refunds to taxpayers living abroad can be found at:
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.