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U.S. Income Tax
 

You can find comprehensive information on U.S. taxes for international taxpayers on the website of the U.S. Internal Revenue Service (IRS) at http://www.irs.gov/.

Quick links for obtaining information:

  1. U.S. citizens Abroad
  2. Members of the U.S. Military
  3. Individual Taxpayer Identification Number (ITIN) Application:
  4. Tax Forms and Publications
  5. Electronic Payment Website
  6. Refund Information

Special Resources for Taxpayers

Frequently Asked Questions about U.S. Income Tax

Please click on the question of your interest below to read our answer.

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  • 1. Is there an office in Latvia that provides assistance on my U.S. tax obligations?

    1. Is there an office in Latvia that provides assistance on my U.S. tax obligations?

    • No, there is no office in Latvia providing assistance with American tax obligations. The closest Internal Revenue Service office is at the U.S. Consulate General in Frankfurt. Their contact information is as follows:

      Internal Revenue Service, U.S. Consulate Frankfurt

      Address: Giessener Str. 30, 60435 Frankfurt am Main, Germany
      Telephone: +49 69-7535-3834; +49 69-7535-3823
      Fax: +49 69-7535-3803
      Email: IRS.Frankfurt@irs.gov

      For immediate assistance from a taxpayer specialist, you can call or fax the IRS International Service Center office in Philadelphia, PA. The phone service is available Monday through Friday, for 17 hours each day, from 6:00 AM to 11 PM, Eastern Time.

      Telephone: +1 267 941 1000
      Fax: +1 267 941 1055
      Other IRS contact information: www.irs.gov

  • 2. What countries fall under the jurisdiction of the IRS office in Frankfurt, Germany?

    2. What countries fall under the jurisdiction of the IRS office in Frankfurt, Germany?

    • The IRS office in Frankfurt, Germany is responsible for the following countries: Germany, Austria, Hungary, The Netherlands, Italy, Romania, Poland, Czech Republic, Slovak Republic, Estonia, Latvia, Lithuania, Former Soviet Republics (Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Russia, Tajikistan, Turkmenistan, Ukraine, Uzbekistan), Lebanon, Iraq, Qatar, Syria, Iran, and Yemen.

  • 3. I am a Latvian who will be sent by my company to work in the United States. What are my U.S. tax obligations?

    3. I am a Latvian who will be sent by my company to work in the United States. What are my U.S. tax obligations?

    • Please consult the IRS publications (Nr. 513, 515, 519). Please contact the IRS if you have further questions.

  • 4. I am a Latvian citizen who has investments in U.S. stocks and mutual funds. A U.S. tax of 15% was withheld from my dividend payments. Do I have to file a U.S. tax return and will the 15% be refunded?

    4. I am a Latvian citizen who has investments in U.S. stocks and mutual funds. A U.S. tax of 15% was withheld from my dividend payments. Do I have to file a U.S. tax return and will the 15% be refunded?

    • No to both questions. U.S. dividend income paid to Latvian citizens is subject to a 15% withholding tax. If that amount has been withheld, you do not have to file a U.S. return as the correct tax liability has been paid. By the same reasoning, no refund is due.

      For more information on taxes for foreigners, please consult the IRS publications (Nr. 513, 515, 519). 

  • 5. I am not an American and live outside the U.S., but I have U.S. investment income. Do I need a Social Security number?

    5. I am not an American and live outside the U.S., but I have U.S. investment income. Do I need a Social Security number?

    • No, not at present, but you must send Form W-8BEN "Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding" to the financial institution which holds your investment to notify them of your residency and citizenship so that they will withhold the correct U.S. income tax. If an Individual Taxpayer Identification Number (ITIN) is required and you do not have one, you must fill out the Form W-7 in order to receive one.

  • 6. I purchased goods in the United States. Can I get the sales tax refunded?

    6. I purchased goods in the United States. Can I get the sales tax refunded?

    • There is no national sales tax system, such as Value Added Tax - VAT (Įltalįnos Forgalmi Adó) in the United States. Sales taxes are assessed by the individual states and cities, and as such each has complete autonomy in administering its taxes. Most states have no provision for sales tax refunds. There is no office in the U.S. Embassy which can provide any assistance in this matter.

      We have been advised that Louisiana is the only state which provides a refund of sales tax for international visitors on goods purchased at participating stores.

      You may contact the State of Louisiana at:

      Louisiana Tax Free shopping
      P.O. Box 20125
      New Orleans, LA 70141
      Telephone: +1 504 467-0723
      Fax: +1 504 568-6670

Form 8938