Embassy of the United States San Jose, Costa Rica

New Information 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 web of the IRS  

Web Service

IRS Home Page
Citizens Abroad
Persons in the Military
Tax Forms and Publications 

Refund Information:       

Go to IRS Home Page
Click on “Where’s my refund?”
Follow the prompts

Tax Law Questions:

Go to IRS Home Page
Click on “Individuals”
Click on “International Taxpayers”
Scroll to bottom of page.
Click on “Help with Tax Questions – International Taxpayers”

Phone Service

Individuals   1-800-829-1040*
Business      1-800-829-4933*
Customer Service Phone: 1-215-516-2000
Hours: Mon-Fri 6:00 am-11:00 pm (Eastern Standard Time)
Customer Service Fax:     1-215-516-2555**
Refund Inquiries     1-800-829-1954*
TeleTax:        1-800-829-4477*
ITINS after 30 days 1-215-516-4846
Exempt Organization Help Desk:          1-877-829-5500*
Tax Offset Program (TOP) Help Desk:  1-800-304-3107*
E-Services Help Desk:      1-512-416-7750

* If able to access U.S. Toll Free Systems
** Fax Instructions for Philadelphia Service Center:

The Fax Service CANNOT be used to transmit your originally filed
tax return.  Documents transmitted to the Philadelphia Service Center
should contain ONLY information which was specifically requested
and a cover sheet containing the following information:

To:  Tax Examiner and/or Employee Profile Number (located on notice)
Your Taxpayer Info: Name, Address, Phone, and Fax numbers
Your Taxpayer ID#: Social Security/Tax Identification Number
Your Subject Matter: Reason why you are contacting the IRS

Mailing Addresses

The Austin Service Center services all Overseas filers, including military personnel stationed abroad

Completed tax returns may be mailed
Internal Revenue Service Center
Austin, TX 73301 - 0215   

For Courier Service (DHL, FedEx., UPS, etc…)
IRS3651 S. IH 35
Austin, Texas  78741
Phone:  (512) 460-7948

ITIN – Form W-7
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Form TDF 90-22.1  Report of Foreign Bank and Financial Accounts
U.S. Department of the Treasury
P.O. Box 32621
Detroit, MI 48232-0621

Courier Service: (DHL, FedEx., UPS, etc…)
U.S. Department of the Treasury
ATTN: PO Box 32621
985 Michigan Avenue
Detroit, MI 48226
Phone: (313) 234-1900

Urgent Tax Need

For Collection/Levy Status Accounts Problems:
Phone: 1-215-516-2004
Fax: 1-215-516-6931

Taxpayer Advocate Office
Phone: 1-215-516-2499
Fax: 1-215-516-2677
Toll-Free: 1-877-777-4778*

International Taxpayer Advocate Service
Internal Revenue Service
San Patricio Office Center, Room 200
7 Tabomico Street
Guaynabo, Puerto Rico 00966
Phone: Spanish 787-622-8930
English 787-622-8940
Fax: 787-622-8933