Internal Revenue Service (U.S. Taxes)

Who Must File?

All U.S. citizens and resident aliens must file a U.S. individual income tax return, even if they permanently live outside the United States and may not owe any tax because of income exclusion or tax credit.

International Taxpayer Services

The call center is operational Monday through Friday, from 6:00 AM to 11:00 PM, Eastern Time:

Tel: 001-267-941-1000 (not toll free); select the option for international callers

Fax: 001-681-247-3101 (a response should be received within 10 to 12 working days)

Individual taxpayers located outside the U.S. may also contact the IRS by mail at:

Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725

Business taxpayers located outside the U.S. may also contact the IRS by mail at:

Internal Revenue Service
International Accounts
Ogden, UT 84201-0038

Forms & Publications

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

If you would like to receive forms by U.S. mail, you can order them from the IRS website or by calling 001-800-829-3676.

Need someone to prepare your tax return?

The IRS maintains a directory of Federal Tax Return Preparers with Credentials and Select Qualifications located across the world.

Tax Payer Identification Number (ITIN)

If you use a Taxpayer Identification Number (ITIN), please note that the U.S. Internal Revenue Service (IRS) has made recent changes 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 The new law means that any ITIN not used on a federal tax return at least once in the last three years is no longer valid for use on a tax return. In addition, all ITINs issued prior to 2013 will begin to expire this year and taxpayers will need to renew them. If taxpayers have an expired ITIN, not renewed before filing a tax return, they might face a refund delay and be ineligible for certain tax credits until they renew the ITIN. More information is available on the ITIN page at IRS.gov.

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