Embassy of the United States Brussels, Belgium

IRS Offers Tips to Help Taxpayers with the January 30  
Tax Season Opening

The IRS will begin processing most individual income tax returns on Jan. 30 after updating forms and completing programming and testing of its processing systems. The IRS anticipated many of the tax law changes made by Congress under the American Taxpayer Relief Act (ATRA), but the final law requires some changes before the IRS can begin accepting tax returns.

The IRS will not process paper or electronic tax returns before the Jan. 30 opening date, so there is no advantage to filing on paper before then. Using e-file is the best way to file an accurate tax return, and using e-file with direct deposit is the fastest way to get a refund.

Many major software providers are accepting tax returns in advance of the Jan. 30 processing date. These software providers will hold onto the returns and then electronically submit them after the IRS systems open. If you use commercial software, check with your provider for specific instructions about when they will accept your return. Software companies and tax professionals send returns to the IRS, but the timing of the refunds is determined by IRS processing, which starts Jan. 30.

After the IRS starts processing returns, it expects to process refunds within the usual timeframes. Last year, the IRS issued more than nine out of 10 refunds to taxpayers in less than 21 days, and it expects the same results in 2013. Even though the IRS issues most refunds in less than 21 days, some tax returns will require additional review and take longer. To help protect against refund fraud, the IRS has put in place stronger security filters this filing season.

After taxpayers file a return, they can track the status of the refund with the “Where’s My Refund?” tool available on the IRS.gov website. New this year, instead of an estimated date, Where’s My Refund? will give people an actual personalized refund date after the IRS processes the tax return and approves the refund.

"Where's My Refund?" will be available for use after the IRS starts processing tax returns on Jan. 30. Here are some tips for using "Where's My Refund?" after it's available on Jan. 30:

• Initial information will generally be available within 24 hours after the IRS receives the taxpayer’s e-filed return or four weeks after mailing a paper return.
• The system updates every 24 hours, usually overnight. There’s no need to check more than once a day.
• “Where’s My Refund?” provides the most accurate and complete information that the IRS has about the refund, so there is no need to call the IRS unless the web tool says to do so.
• To use the “Where’s My Refund?” tool, taxpayers need to have a copy of their tax return for reference. Taxpayers will need their social security number, filing status and the exact dollar amount of the refund they are expecting.

For the latest information about the Jan. 30 tax season opening, tax law changes and tax refunds, visit IRS.gov.

As to exchange rate information, just a reminder that the IRS has no official exchange rate but accepts any posted exchange rate that is used consistently, see  http://www.irs.gov/Individuals/International-Taxpayers/Yearly-Average-Currency-Exchange-Rates and  http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Foreign-Currency-and-Currency-Exchange-Rates . 

U.S. citizens, even those residing abroad, must file a federal tax return and report their worldwide income. The Internal Revenue Service developed Publication 4732, Federal Tax Information for U.S. Taxpayers,  as a resource to assist taxpayers in locating useful tax information to help in the preparation of their tax returns and/or in resolving tax account problems. The Publication can be found on http://www.irs.gov/pub/irs-pdf/p4732.pdf (PDF - 754KB).

Tax forms

You can download the appropriate forms from the Internal Revenue Services-website. Useful resources to assist you in filling out your tax form.

• Publication 4732 (PDF -  754 KB), Federal Tax Information for U.S. Taxpayers
• The official website of the Internal Revenue Service
• Tax information for American Citizens overseas 

Tax Treaty

 The U.S.-Belgium income tax treaty (PDF - 80.4KB) is in force since October 13, 1972. A technical explanation of this treaty (PDF - 99.5KB) can also be consulted.