American Citizens Services

The Deadline is near for voluntary disclosures ...

The deadline for making a voluntary disclosure under the IRS' special USB/International effort is almost here. October 15, 2009 is the current deadline for taxpayers to take advantage of some incentives offered by the IRS to encourage them to come forward to report previously unreported income and ownership of foreign bank accounts. The IRS initiated a voluntary disclosure program for people who need to file original or amended FBAR reports for earlier tax years.
 
People who have or had bank accounts and other financial accounts abroad and/or desire to participate in the special IRS voluntary disclosure process should should seek advice from a well qualified accountant or attorney when deciding how to file their late FBARs.  A taxpayer may call the phone number associated with the Country in which they reside. See Contact IRS About Voluntary Disclosure. (Updated 7/29/09)

IRS Information/Income Tax

IRS tax forms and instruction booklets are available in the waiting area of the Consular Section.  For information on American Citizens Services hours, click here.

The American Citizen Services Unit does not have an IRS representative on staff and we are unable to answer questions about tax issues. Please click herefor a list of U.S. tax preparers in Nicaragua.

Federal Tax Information for U.S. Taxpayers Living Abroad (Brochure)

ONLINE TAX SERVICES

IRS Home Page:
www.irs.gov

U.S. Citizens and Resident Aliens Abroad
If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside. For more information

Persons in the Military
www.irs.gov/individuals/military/index.html

Income from Abroad is Taxable
Many United States citizens and resident aliens receive income from foreign sources and you must include this income in your U.S. tax returns. This is true whether or not you receive a Form W-2 Wage and Tax Statement,  a Form 1099 (Information Return) or the foreign equivalents. 
Not reporting income from foreign sources may be a crime. For more information

Tax Forms and Publications
www.irs.gov/formspubs/index.html

Electronic Payment Website:
www.eftps.gov

Refund Information: 
Go to www.irs.gov
Click on “Where’s my refund?”
Follow the prompts

Tax Law Questions:
Go to www.irs.gov
Click on “Individuals”
Click on “International Taxpayers”
Scroll to bottom of page.
Click on “Help with Tax Questions – International Taxpayers”

 

PHONE SERVICES

Individuals 1-800-829-1040*

Business 1-800-829-4933*

Customer Service Phone: 1-215-516-2000
Hours: Mon-Fri 6:00 am-11:00 pm (Eastern Standard Time)

Customer Service Fax: 1-215-516-2555**

Refund Inquiries 1-800-829-1954*

TeleTax:  1-800-829-4477*

ITINS after 30 days 1-215-516-4846

Exempt Organization Help Desk:  1-877-829-5500*

Tax Offset Program (TOP) Help Desk: 1-800-304-3107*

E-Services Help Desk: 1-512-416-7750

* If able to access U.S. Toll Free Systems

** Fax Instructions for Philadelphia Service Center: 

The Fax Service CAN NOT be used to transmit your originally filed
tax return.  Documents transmitted to the Philadelphia Service Center
should contain ONLY information which was specifically requested
and a cover sheet containing the following information:

To:  Tax Examiner and/or Employee Profile Number (located on notice)
Your Taxpayer Info:   Name, Address, Phone, and Fax numbers
Your Taxpayer ID#:   Social Security/Tax Identification Number
Your Subject Matter:     Reason why you are contacting IRS

 

MAILING ADDRESSES

The Austin Service Center services all Overseas filers, including military
personnel stationed abroad

Completed tax returns may be mailed
Internal Revenue Service Center
Austin, TX 73301 - 0215             

For Courier Service (DHL, FedEx., UPS, etc…)
IRS
3651 S. IH 35
Austin, Texas  78741
Phone:  (512) 460-7948

ITIN – Form W-7
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Form TDF 90-22.1  REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS
Mail:
U.S. Department of the Treasury
P.O. Box 32621
Detroit, MI 48232-0621

Courier Service: (DHL, FedEx., UPS, etc…)
U.S. Department of the Treasury
ATTN: PO Box 32621
985 Michigan Avenue
Detroit, MI 48226
Phone: (313) 234-1900

 

URGENT TAX NEEDS

For Collection/Levy Status Accounts Problems:
   
Phone: 1-215-516-2004
Fax:    1-215-516-6931

Taxpayer Advocate Office
Phone:      1-215-516-2499
Fax:          1-215-516-2677
Toll-Free  1-877-777-4778*

 

INTERNATIONAL TAXPAYER ADVOCATE SERVICE

INTERNAL REVENUE SERVICE
San Patricio Office Center, Room 200
7 Tabomico Street
Guaynabo, Puerto Rico 00966
Phone: Spanish 787-622-8930
             English 787-622-8940
Fax:       787-622-8933