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How To File A Free State Tax Return

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How To File A Free State Tax Return

How to file a free state tax return 5. How to file a free state tax return   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. How to file a free state tax return You may be able to reduce your federal income tax by claiming one or more of these credits. How to file a free state tax return Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. How to file a free state tax return For more information, see Publication 524, Credit for the Elderly or the Disabled. How to file a free state tax return You can take the credit only if you file Form 1040 or Form 1040A. How to file a free state tax return You cannot take the credit if you file Form 1040EZ or Form 1040NR. How to file a free state tax return Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. How to file a free state tax return You are a qualified individual. How to file a free state tax return Your income is not more than certain limits. How to file a free state tax return  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. How to file a free state tax return   Qualified Individual You are a qualified individual for this credit if you are a U. How to file a free state tax return S. How to file a free state tax return citizen or resident alien, and either of the following applies. How to file a free state tax return You were age 65 or older at the end of 2013. How to file a free state tax return You were under age 65 at the end of 2013 and all three of the following statements are true. How to file a free state tax return You retired on permanent and total disability (explained later). How to file a free state tax return You received taxable disability income for 2013. How to file a free state tax return On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). How to file a free state tax return Age 65. How to file a free state tax return You are considered to be age 65 on the day before your 65th birthday. How to file a free state tax return Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. How to file a free state tax return Figure 5-A. How to file a free state tax return Are You a Qualified Individual? This image is too large to be displayed in the current screen. How to file a free state tax return Please click the link to view the image. How to file a free state tax return Figure 5-A, Are you a qualified individual? U. How to file a free state tax return S. How to file a free state tax return citizen or resident alien. How to file a free state tax return   You must be a U. How to file a free state tax return S. How to file a free state tax return citizen or resident alien (or be treated as a resident alien) to take the credit. How to file a free state tax return Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. How to file a free state tax return Exceptions. How to file a free state tax return   You may be able to take the credit if you are a nonresident alien who is married to a U. How to file a free state tax return S. How to file a free state tax return citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. How to file a free state tax return S. How to file a free state tax return resident alien. How to file a free state tax return If you make that choice, both you and your spouse are taxed on your worldwide income. How to file a free state tax return   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. How to file a free state tax return S. How to file a free state tax return citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. How to file a free state tax return S. How to file a free state tax return resident alien for the entire year. How to file a free state tax return In that case, you may be allowed to take the credit. How to file a free state tax return   For information on these choices, see chapter 1 of Publication 519, U. How to file a free state tax return S. How to file a free state tax return Tax Guide for Aliens. How to file a free state tax return Married persons. How to file a free state tax return   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. How to file a free state tax return However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. How to file a free state tax return Head of household. How to file a free state tax return   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. How to file a free state tax return See Publication 524 and Publication 501. How to file a free state tax return Under age 65. How to file a free state tax return   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). How to file a free state tax return You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. How to file a free state tax return You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. How to file a free state tax return   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. How to file a free state tax return If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. How to file a free state tax return Permanent and total disability. How to file a free state tax return   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. How to file a free state tax return A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. How to file a free state tax return See Physician's statement , later. How to file a free state tax return Substantial gainful activity. How to file a free state tax return   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. How to file a free state tax return   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. How to file a free state tax return   Substantial gainful activity is not work you do to take care of yourself or your home. How to file a free state tax return It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. How to file a free state tax return However, doing this kind of work may show that you are able to engage in substantial gainful activity. How to file a free state tax return    Figure 5-B. How to file a free state tax return Income Limits IF your filing status is. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. How to file a free state tax return Physician's statement. How to file a free state tax return   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. How to file a free state tax return   You do not have to file this statement with your tax return, but you must keep it for your records. How to file a free state tax return The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. How to file a free state tax return Veterans. How to file a free state tax return   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. How to file a free state tax return VA Form 21-0172 must be signed by a person authorized by the VA to do so. How to file a free state tax return You can get this form from your local VA regional office. How to file a free state tax return Physician's statement obtained in earlier year. How to file a free state tax return   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. How to file a free state tax return For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. How to file a free state tax return If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. How to file a free state tax return   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. How to file a free state tax return Disability income. How to file a free state tax return   If you are under age 65, you must also have taxable disability income to qualify for the credit. How to file a free state tax return   Disability income must meet the following two requirements. How to file a free state tax return It must be paid under your employer's accident or health plan or pension plan. How to file a free state tax return It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. How to file a free state tax return Payments that are not disability income. How to file a free state tax return   Any payment you receive from a plan that does not provide for disability retirement is not disability income. How to file a free state tax return Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. How to file a free state tax return   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. How to file a free state tax return Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. How to file a free state tax return Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. How to file a free state tax return Figuring the credit yourself. How to file a free state tax return   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). How to file a free state tax return Next, fill out Schedule R (Form 1040A or 1040), Part III. How to file a free state tax return Credit figured for you. How to file a free state tax return   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). How to file a free state tax return If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. How to file a free state tax return Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. How to file a free state tax return The credit can be up to 35% of your expenses. How to file a free state tax return To qualify, you must pay these expenses so you can work or look for work. How to file a free state tax return If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. How to file a free state tax return If the correct information is not shown, the credit may be reduced or disallowed. How to file a free state tax return You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. How to file a free state tax return For more information, see Publication 503, Child and Dependent Care Expenses. How to file a free state tax return Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. How to file a free state tax return The EIC is available to persons with or without a qualifying child. How to file a free state tax return Credit has no effect on certain welfare benefits. How to file a free state tax return   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. How to file a free state tax return These programs include the following. How to file a free state tax return Medicaid and supplemental security income (SSI). How to file a free state tax return Supplemental Nutrition Assistance Program (food stamps). How to file a free state tax return Low-income housing. How to file a free state tax return Temporary Assistance for Needy Families (TANF). How to file a free state tax return  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. How to file a free state tax return Check with your local benefit coordinator to find out if your refund will affect your benefits. How to file a free state tax return Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. How to file a free state tax return The specific rules you must meet depend on whether you have a qualifying child. How to file a free state tax return If you have a qualifying child, the rules in Parts A, B, and D apply to you. How to file a free state tax return If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. How to file a free state tax return  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. How to file a free state tax return You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). How to file a free state tax return The sections that follow provide additional information for some of the rules. How to file a free state tax return Adjusted gross income (AGI). How to file a free state tax return   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. How to file a free state tax return Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). How to file a free state tax return Table 5-1. How to file a free state tax return Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. How to file a free state tax return Second, you must meet all the rules in one of these columns, whichever applies. How to file a free state tax return Third, you must meet the rule in this column. How to file a free state tax return Part A. How to file a free state tax return  Rules for Everyone Part B. How to file a free state tax return  Rules If You Have a Qualifying Child Part C. How to file a free state tax return  Rules If You Do Not Have a Qualifying Child Part D. How to file a free state tax return  Figuring and Claiming the EIC 1. How to file a free state tax return Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How to file a free state tax return 2. How to file a free state tax return You must have a valid social security number. How to file a free state tax return  3. How to file a free state tax return Your filing status cannot be “Married filing separately. How to file a free state tax return ” 4. How to file a free state tax return You must be a U. How to file a free state tax return S. How to file a free state tax return citizen or resident alien all year. How to file a free state tax return  5. How to file a free state tax return You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). How to file a free state tax return  6. How to file a free state tax return Your investment income must be $3,300 or less. How to file a free state tax return  7. How to file a free state tax return You must have earned income. How to file a free state tax return 8. How to file a free state tax return Your child must meet the relationship, age, residency, and joint return tests. How to file a free state tax return  9. How to file a free state tax return Your qualifying child cannot be used by more than one person to claim the EIC. How to file a free state tax return  10. How to file a free state tax return You generally cannot be a qualifying child of another person. How to file a free state tax return 11. How to file a free state tax return You must be at least age 25 but under age 65. How to file a free state tax return  12. How to file a free state tax return You cannot be the dependent of another person. How to file a free state tax return  13. How to file a free state tax return You generally cannot be a qualifying child of another person. How to file a free state tax return  14. How to file a free state tax return You must have lived in the United States more than half of the year. How to file a free state tax return 15. How to file a free state tax return Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How to file a free state tax return Social security number. How to file a free state tax return   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). How to file a free state tax return Any qualifying child listed on Schedule EIC also must have a valid SSN. How to file a free state tax return (See Qualifying child , later, if you have a qualifying child. How to file a free state tax return )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. How to file a free state tax return An example of a federally funded benefit is Medicaid. How to file a free state tax return Investment income. How to file a free state tax return   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. How to file a free state tax return If your investment income is more than $3,300, you cannot claim the credit. How to file a free state tax return For most people, investment income is the total of the following amounts. How to file a free state tax return Taxable interest (line 8a of Form 1040 or 1040A). How to file a free state tax return Tax-exempt interest (line 8b of Form 1040 or 1040A). How to file a free state tax return Dividend income (line 9a of Form 1040 or 1040A). How to file a free state tax return Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). How to file a free state tax return  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. How to file a free state tax return   For more information about investment income, see Publication 596, Earned Income Credit. How to file a free state tax return Earned income. How to file a free state tax return   Under Rule 7, you must have earned income to claim the EIC. How to file a free state tax return Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. How to file a free state tax return Earned income includes all of the following types of income. How to file a free state tax return Wages, salaries, tips, and other taxable employee pay. How to file a free state tax return Employee pay is earned income only if it is taxable. How to file a free state tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How to file a free state tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How to file a free state tax return Net earnings from self-employment. How to file a free state tax return Gross income received as a statutory employee. How to file a free state tax return Gross income defined. How to file a free state tax return   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How to file a free state tax return Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How to file a free state tax return If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. How to file a free state tax return Self-employed persons. How to file a free state tax return   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. How to file a free state tax return If you do not, you may not get all the credit to which you are entitled. How to file a free state tax return Disability benefits. How to file a free state tax return   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. How to file a free state tax return Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. How to file a free state tax return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. How to file a free state tax return   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How to file a free state tax return It does not matter whether you have reached minimum retirement age. How to file a free state tax return If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. How to file a free state tax return Income that is not earned income. How to file a free state tax return   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. How to file a free state tax return Do not include any of these items in your earned income. How to file a free state tax return Workfare payments. How to file a free state tax return   Nontaxable workfare payments are not earned income for the EIC. How to file a free state tax return These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. How to file a free state tax return Qualifying child. How to file a free state tax return   Under Rule 8, your child is a qualifying child if your child meets four tests. How to file a free state tax return The four tests are: Relationship, Age, Residency, and Joint return. How to file a free state tax return   The four tests are illustrated in Figure 5-C. How to file a free state tax return See Publication 596 for more information about each test. How to file a free state tax return Figure 5-C. How to file a free state tax return Tests for Qualifying Child A qualifying child for the EIC is a child who is your. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . How to file a free state tax return . How to file a free state tax return . How to file a free state tax return Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return Lived with you in the United States for more than half of 2013. How to file a free state tax return  If the child did not live with you for the required time, see Publication 596 for more information. How to file a free state tax return Figuring the EIC To figure the amount of your credit, you have two choices. How to file a free state tax return Have the IRS figure the EIC for you. How to file a free state tax return If you want to do this, see IRS Will Figure the EIC for You in Publication 596. How to file a free state tax return Figure the EIC yourself. How to file a free state tax return If you want to do this, see How To Figure the EIC Yourself in Publication 596. 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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.

When to File

If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return and pay any amount due without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15.

If you are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, before the automatic 2-month extension date. However, any tax due payments made after June 15 will be subject to both interest charges and failure to pay penalties.

Where to File

If you are a U.S. citizen or resident alien (Green Card Holder) and you live in a foreign country, mail your U.S. tax return to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA

Estimated tax payments should be mailed with form 1040-ES to:

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA

Taxpayers with an AGI (Adjusted Gross Income) of $58,000 or less can electronically file their tax return for free using freefile. Taxpayers with an AGI greater than $58,000 can either use the Free File Fillable Forms or efile by purchasing commercial software. A limited number of companies provide software that can accommodate foreign addresses. To determine which will work best for you, view the complete Free File Software list and the services provided.

Taxpayer Identification Number

Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return will need a social security number (SSN) or individual taxpayer identification number (ITIN). To obtain a SSN, use form SS-5, Application for a Social Security Card. To get form SS-5, or to find out if you are eligible for a social security card, contact a Social Security Office or visit Social Security International Operations. If you, or your spouse, are not eligible for a SSN, you can obtain an ITIN by filing form W-7 along with appropriate documentation.

Exchange Rates

You must express the amounts you report on your U.S. tax return in U.S. dollars. If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars. Taxpayers generally use the yearly average exchange rate to report foreign-earned income that was received regularly throughout the year. However, if you had foreign transactions on specific days, you may also use the exchange rates for those days. Exchange rates can be found at Foreign Currency and Currency Exchange Rates. Yearly average currency exchange rates for most countries can be found at Yearly Average Currency Exchange Rates.

How to Get Tax Help

The IRS Office in Philadelphia provides international tax assistance. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. EST and can be contacted by:

  • Phone: 1 (267) 941-1000 (not toll-free)
  • FAX:1 (267) 941-1055
  • Email: Email the IRS
    (e-mail is for general tax questions; NOT questions regarding your tax account)
  • Mail: Internal Revenue Service
    Philadelphia, Pa 19255-0725

The IRS has customer service personnel available to provide tax assistance in the following Embassies and Consulates abroad:

 

Permanent IRS Offices Outside the United States
Office Address Office Phone Numbers and Email

U.S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str.
30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49) (69) 7535-3811 to request an appointment.

Phone Service
Tel: [49] (69) 7535-3823
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.
Monday through Thursday
U.S. Embassy
Internal Revenue Service
London
24/31 Grosvenor Square
London W1A 1 AE
England
Walk-in assistance
Tuesday through Thursday
9:00 a.m. - 1:00 p.m. and 2:00 p.m. - 4:00 p.m.

Phone Service
Tel: [44] (207) 894-0477
Monday 9 a.m. to 4 p.m.
Tuesday through Thursday 9 a.m. to 12:00 noon.
Fax: [44] (207) 495-4224
U.S. Embassy
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08
France
Walk-in assistance
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel. [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: +33-1-4312-2303
Email: irs.paris@irs.gov
U.S. Embassy Beijing
Internal Revenue Service
No. 55 An Jia Lou Lu
Beijing 100600
Peoples Republic of China
Walk-in assistance by appointment only.
Wednesdays 1:00 p.m. – 4:00 p.m.
Call or email to request an appointment.

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
Email: irs.beijing@irs.gov (for all inquiries)

 

Help with Unresolved Tax Problems

If you are experiencing a tax problem that is causing you economic harm or has not been resolved through normal channels, you can contact the Taxpayer Advocate.

References/Related Topics

Page Last Reviewed or Updated: 31-Jan-2014

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