Embassy of the United States Paris, France

• New: IRS Implements ITIN Policy Change that goes into Effect on January 1, 2013.
  One major change is that new ITINs will now be issued for a five-year period rather than an indefinite period.
• Taxpayers must report specified foreign financial assets on new Form 8938, if the aggregate value of those assets exceeds certain thresholds. This new requirement is designed to improve tax compliance by taxpayers with offshore financial assets. Form 8938 is separate from and does not replace the existing requirement that U.S. persons with financial accounts located in a foreign country report those accounts to the Treasury Department using Form TD F 90-22.1. Unlike Form TD F 90-22.1, Form 8938 is attached to a taxpayer’s income tax return. Individuals who do not have an income tax return filing requirement need not file Form 8938. For additional information on the new form please refer to the IRS website at www.IRS.gov/form8938
• Which Form Do I Need to File? - A chart comparing the foreign asset types and filing requirements for the Form 8938 and the Form TD F 90-22.1 Report of Foreign Bank and Financial Accounts (FBAR)
  
  The new chart can be viewed directly at www.irs.gov/Businesses/Comparison-of-Form-8938-and-FBAR-Requirements
• NEW: FBAR Helpline launched
  The IRS has launched the Report of Foreign Bank and Financial Accounts (FBAR Form TDF 90-22.1) Helpline to connect practitioners and filers, both domestic and abroad, with a team of specially trained technicians, examiners, and specialists to answer technical questions.
• Reporting of Foreign Bank Accounts (FBAR) can now be done Electronically at http://bsaefiling.fincen.treas.gov/Enroll_Individual.html 
• Electronic Filing for Taxpayers Living Abroad, (PDF, 380 kb)

The French CSG and CRDS contributions are not creditable or deductible

The contribution sociale généralisée (CSG) and the contribution pour le remboursement de la dette sociale (CRDS) are not creditable or deductible taxes under the Internal Revenue Code or the U.S.-French Income Tax Treaty because they are social security taxes that are covered by the U.S.-French totalization agreement. Social Security Amendments of 1977, Pub. L. No. 95-216, 91 Stat. 1540 § 317(b)(4).

Suspicious E-mails

If you believe you have received a suspicious email that professes to be from the Internal Revenue Service (IRS), please read the information on our website "How to Report and Identify Phishing, E-mail Scams and IRS Bogus Web Sites” before replying.

General Information

Taxpayer Service Specialists are available for tax assistance on US income tax matters at the IRS office at the US Embassy in Paris.

• Walk-In Assistance Monday-Friday :
   from 9:00 a.m. to 12:00 noon
• Phone Calls Monday-Friday : 
   from 9:00 a.m.- 12:00 noon and from 1:30 to 3.30 p.m.

Our offices are closed on French and US holidays.

Taxpayer ID Numbers

All filers of US tax returns and their dependents must provide a taxpayer identification number: either a US Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). You should secure an SSN by using Form SS-5 if you qualify for one. If not, you should complete Form W-7 to apply for an ITIN. Both forms include all the necessary instructions to apply. To avoid being disallowed exemptions, you must obtain SSNs or ITINs for all children and dependents claimed on your income tax return.

Employer ID Numbers (EINs)

An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity.

Business/Estate Tax Returns

Our office does not provide tax assistance on business returns or estate tax returns. For these returns, as well as complex individual tax returns, we suggest you contact the Office of American Services for a list of US tax preparers.

Contact Information

Mailing Address
American Embassy  
Internal Revenue Service   
2, Avenue Gabriel  
75382 Paris Cedex 08

Office Address
American Embassy  
2, Avenue Gabriel  
75008 Paris

Metro: Concorde
Tel: +33 1.43.12.25.55
Fax: +33 1.43.12.23.03
email: irs.paris@irs.gov 

Where to get Tax Assistance

The IRS office in Philadelphia is the principal office responsible for providing international tax assistance, such as answering questions related to tax law, foreign tax issues, and notices and bills. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. (American) Eastern Standard Time and may be contacted by:

Phone: +1 (267) 941-1000
Fax: +1 (267) 941-1055
Email:www.irs.gov/uac/Help-With-Tax-Questions---International-Taxpayers
Mail: Internal Revenue Service P.O. Box 920                                Bensalem, PA 19020 USA 

Taxpayer Service Specialists are available for tax assistance on US income tax matters at the IRS office at the US Embassy in Paris, France. See above for contact information.

Unresolved Tax Problems

If you have tried to resolve a tax problem but it has not been resolved in a timely manner or if an IRS action is causing you a significant hardship, you should contact the International Taxpayer Advocate by:

Phone: +1 (877) 777-4778 or +1 (787) 622-8940
Fax: +1 (787) 622-8933
Mail: Internal Revenue Service
Attn: Taxpayer Advocate Office
San Patricio Office Building, Room 200
7 Tabonuco Street
Guaynabo, Puerto Rico 00966