Internal Revenue Service (IRS)

General Information

We provide over-the-counter assistance on a first-come, first-served basis. We can assist with notices, forms, ITIN applications and answer questions to facilitate return preparation. All payments must be made by check, in U.S. dollars. Please note: Per the Embassy's security office, mobile phones and electronic devices (e.g., laptops, Blackberries, iPods, PDAs, etc.) are not allowed within the Embassy. Visitors will be asked to temporarily store such devices at nearby locations (at a cost) before entering the Embassy grounds. There are no storage facilities on Embassy grounds. Visitors who do not follow these instructions will experience considerable delays at the security check point.

NEWS BULLETINS:

Topics of Interest
A	B	C	D	E	F	G	H	I	J	K	L	M
N	O	P	Q	R	S	T	U	V	W	X	Y	Z

A
"Accidental American?"
Addresses for IRS
Armed Forces' Tax Guide, see Publication 3
American Government Civilian Employees Stationed Abroad, see Publication 516

B
Bank Accounts
Basic Information (2-page PDF/755kb)
Bogus IRS Websites
Buyers of U.S. Property, Foreigners

C
Charitable Contributions
Comparison Chart of FATCA (Form 8938) and FBAR (TDF 90-22.1)
Competent Authority Agreements
Competent Authority Assistance

D
Delinquent Returns
Directions to the Embassy
Double Taxation Relief Pursuant to a Tax Treaty
Dual Status Returns
Due Dates & Extensions

E
E-File, Free Filing Overseas
Estimated Tax and Tax Witholding, see Publication 505
Exchange Rates 2006/2011
Exclusion of Foreign Earned Income
Expatriation Tax Consequences (4-page PDF/96Kb)
Extensions and Due Dates

F
Fact Sheets from IRS.gov
Filing Requirements
Foreign Account Tax Compliance Act (FATCA)
FATCA (Form 8938) vs. FBAR (TDF 90-22.1)
Foreign Bank and Financial Accounts(FBAR)
Foreign Buyers and Sellers of U.S. Property
Foreign Financial Institutions (FATCA)
Foreign Earned Income Exclusion
Foreign Investment in Real Property Tax Act, (FIRPTA)
Foreign Sellers of U.S. Property
Foreign Tax Credit
Foregin Tax Credit for Individuals Publication, see Publication 514
Foreign Tax Credit for UK's Remittance Basis Charge (aka "Non-Dom" rule)
Forms & Publications
Form 1099-OID, Original Issue Discount (OID)
Form 1040, Individual Income Tax Return
Form 1116, Foreign Tax Credit
Form 2555, Foreign Earned Income
Form 8938, Foreign Account Tax Compliance Act
Form 8949, Attachment to Schedule D
Form W-7, Application for Individual Taxpayer Identification Number (ITIN)
Free File / E-File
Frequently Asked Questions (IRS.gov)
Fresh Start Initiative, see Penalty Relief

G

H

I
Identity Theft
Individual Taxpayer Identification Number (ITIN/W-7)
IRS addresses
IRS.gov website

J

K

L
Location Guide

M

Map, see Location Guide
Military Tax Guide, see Publication 3

N
"Non-Dom"

O
Original Issue Document (OID), Form 1099-OID

P
Payments of U.S. Tax
Penalty Relief
Publications
Publication 3, Armed Forces Tax Guide
Publication 54, Tax Guide For U.S. Citizens and Resident Aliens Abroad
Publication 505, Tax Withholding and Estimated Tax
Publication 514, Foreign Tax Credit for Individuals
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
Publication 516, U.S. Government Civilian Employees Stationed Abroad
Publication 901, U.S. Tax Treaties

Q
Questionable Refund Scheme

R
Real Property
Reasons to File Delinquent Returns
Relief from Double Taxation Pursuant to a Tax Treaty
Remmitance Basis Charge, Paid to the UK
Reporting of Foreign Bank Accounts

S
Scams- General Information and Action if Victimized
Scams Identified by the IRS as the "Dirty Dozen"
Sellers of U.S. Property
State Taxes
Social Security Agreements

T
Tax Guide for Military Personnel, see Publication 3
Tax Guide for U.S. Citizens and Resident Aliens Abroad,see Publication 54
Tax Witholding and Estimated Tax, see Publication 505
Tax Tips
Tax Treaties
Tax Treaties Publication, see Publication 901
Taxpayer Advocate
Totalization Agreements

U
Unresolved Tax Matters
U.K.'s Legislation Impacting Non-Domiciliaries (Non-Dom)
U.S. Government Civilian Employees Stationed Abroad, see Publication 516
U.S. Tax Treaties, Publication 901

V

W
W-7, Individual Taxpayer Identification Number
Witholding of Tax on Nonresident Aliens and Foreign Entities, see Publication 515
Witholding Tax for Sale of U.S. Property by a Foreigner

X

Y

Z

Contact the IRS

Walk-In Hours
American Embassy
Internal Revenue Service
24 Grosvenor Square
London W1K 6AH

Tues-Thur 9:00am-1:00pm
2:00pm-4:00pm
Mon/Fri - closed to the public
Phone Hours
Phone: [44] (0)20 7894-0477
Fax: [44] (0)20 7495-4224

Monday 9:00am-4:00pm
Tue-Thur 9:00am-12:00pm
Friday - no calls from public