American citizens abroad are generally subject to U.S. income tax. The American Citizen Services unit can provide some Federal tax forms and publications. We cannot, however, offer tax advice. More information is available with the Internal Revenue Service.
Federal Tax Information
All U.S. citizens or resident aliens must report and pay tax on their worldwide income, even if they live abroad.
The following information, obtained from the IRS website, provides instructions for overseas taxpayers on how to Contact a Local IRS office Internationally: 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 International Call Center is operational Monday
through Friday, from 6:00 a.m. to 11:00 p.m. EST, telephone: 267-941-1000 (not toll-free), fax: 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, at 512-416-7750 (not toll-free). Assistance is available Monday through Friday, from 7:00 a.m. to 6:00 p.m. CST. Taxpayer service, formerly offered by IRS offices overseas, is no longer available.
Please send your tax forms and correspondence to the applicable address indicated below.
Individual taxpayers located outside the United States also may contact the IRS by mail:
Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725
Business taxpayers located outside the United States also may contact the IRS by mail:
Internal Revenue Service
International Accounts
Ogden, UT 84201-0038
Residents of Puerto Rico and the U.S. Virgin Islands may contact the IRS toll free at 1-800-829-1040, Monday through Friday, from 7:00 a.m. to 10:00 p.m. EST. For face-to-face assistance information in Puerto Rico refer to Contact My Local Office in Puerto Rico.
International Taxpayer Advocate:
To request Taxpayer Advocate assistance, call the Taxpayer Advocate Service toll-free number: 1-877-777-4778, or refer to Contact a Local Taxpayer Advocate (LTA) in Caribbean US Territories (Puerto Rico & US Virgin Islands) and International or Contact a Local Taxpayer Advocate (LTA) in Hawaii & Pacific US Territories (Guam,American Samoa and the Northern Mariana Islands).
IRS Information for U.S. Citizens that live abroad – Link contains basic tax information that Americans overseas need to know and also includes links to more detailed topics such as the foreign earned income exclusion, foreign tax credit, reporting foreign bank accounts, Fulbright grants, state taxes, and a myriad of other topics.
- The Foreign Account Tax Compliance Act (FATCA)
- Federal Benefits and Federal Agency Services for American Citizens Aboard
- Tax information for U. S. Citizens
