U.S. Taxation Information

The IRS does not maintain a permanent presence in Australia and Consular staff are not able to answer inquires regarding preparation and filing U.S. taxes. Therefore, we must direct all inquiries related to taxation to the IRS.

Contact the IRS

• Information regarding U.S. taxes can be found online at the IRS website.
• International IRS Offices: Address and telephone numbers.
• Phone the IRS in the United States: +1-267-941-1000 Monday through Friday 6am - 11pm (U.S. Eastern Standard Time).

Filing U.S. Taxes
U.S. income tax returns for a tax year are generally due on April 15. Taxpayers resident overseas are given an automatic two-month extension to file; however any tax due though must be paid by April 15 to avoid being charged penalties and interest. Applicants may request a further extension by completing and submitting Form 4868 to the IRS before the return due date.

IMPORTANT: New IRS Form for Overseas Taxpayers
The Internal Revenue Service (IRS) has released a new reporting form to report specified foreign financial assets for tax year 2011.   The Form 8938: Statement of Specified Foreign Financial Assets should be filed by taxpayers with specific types and amounts of foreign financial assets or foreign accounts.  It is important for taxpayers to determine whether they are subject to this new requirement because the law imposes significant penalties for failing to comply.

Form 8938, the instructions, regulations implementing this new foreign asset report, and other information to help taxpayers determine if they are required to file Form 8938 is available on the IRS’s website.

Helpful links Specific to 2012 Tax Year

• 2012 exchange rate (determined by U.S. Department of Treasury) is 0.9640.
• Tax Guide for U.S. Citizens and Resident Aliens Abroad
• Tax Info for Americans Overseas

Where to File
By mail:

Electronically:
U.S. citizens and resident aliens living outside the United States can use IRS Free File to prepare and file their federal tax returns electronically. IRS Free File is brand-name software that is offered exclusively at IRS.gov, through a partnership with the tax software industry.

Free File software asks questions and taxpayers supply the answers. The software completes the proper tax forms, does the math, and allows for free electronic filing through IRS e-file. By filing electronically, taxpayers due refunds and who have U.S. bank accounts can opt for direct deposit and get their refunds in as few as 10 days.

To get started with IRS Free File, go to http://www.irs.gov/freefile and select "Pick a Free File Company." Taxpayers with an Adjusted Gross Income (AGI) over $58,000 can e-file their returns by purchasing online software. Check the software provider's information to ensure that it can accommodate a foreign address.

Tax Consultants in Australia
For your convenience, the U.S. Consulate General maintains a list of taxation consultant specialists.

Taxpayers Identification Number (ITIN)
If you are required to apply for an ITIN, please refer to the Individual Taxpayer Identification Number information on the IRS website. Part of the application for an ITIN requires the U.S. Consulate General to certify a foreign passport as proof of identity in conjunction with the application. Please see our information regarding Notarials for more information about this service.