Embassy of the United States Moscow, Russia

General Information

U.S. citizens must report their worldwide income on their federal income tax returns. Living or earning income outside the United States does not relieve a U.S. citizen of the responsibility for filing tax returns. However, U.S. citizens living and/or working abroad may be entitled to various deductions, exclusions, and credits. ACS provides a limited supply of federal tax forms. For basic tax information for Americans overseas, please visit the U.S. Citizens and Resident Aliens Abroad page of the Internal Revenue Service. For more information on general U.S. tax issues, please consult the IRS web site.

Tax Assistance

For immediate assistance from a taxpayer specialist, you can also call, fax or email the International Customer Service Site located in Philadelphia. The Service site is open Monday through Friday, for 17 hours each day from 06:00 AM to 11:00 PM, Eastern Time. The customer service representatives there can be contacted as follows :

Tel : 001-215-516-2000
Fax : 001-215-516-2555
Email enquiries: http://www.irs.gov/help/page/0,,id=133197,00.html

Inquiries in the English language regarding Tax Identification numbers should be made at:

Tel : 001-215-516-4846
Fax : 001-215-516-3271

The IRS office servicing the residents of Russia is located at the American Consulate General in Frankfurt. The IRS office in Frankfurt will accept tax returns, tax payments, W-7 applications, and taxpayer correspondence. The mailing address is :

U.S. Consulate General Frankfurt
Internal Revenue Service
Giessener Str. 30
60435 Frankfurt/Main
Tel : 0049-69-7535-3834 or 3823
Fax : 0049-69-7535-3803
Email: IRS.Frankfurt@irs.gov

Web site: http://germany.usembassy.gov/acs/irs

All papers sent to IRS Frankfurt will be routed to the proper office in the United States via regular mail. For faster processing, please directly mail your documents to the proper office in the U.S. provided at the bottom of the page.

There are many private resources on the Internet that advertize US tax filing assistance:

• http://www.artiopartners.com
• http://www.escapeartist.com/efam5/expat_tax_2.html
• http://www.expatcpa.com/
• http://www.globaltaxhelp.com/
• http://www.intaxact.com/
• http://www.protaxconsulting.com/
• http://www.taxesforexpats.com/index.html
• http://www.bright-tax.com
• http://www.onlinetaxman.com
• http://www.usa-international-offshore-expatriate-tax.com/

In Moscow, Ernest & Young http://www.ey.com/Home provides U.S. tax consultations. 

Please note that American law prohibits the Embassy from recommending or endorsing any private facilities.

Reporting Foreign Bank Accounts

The public may be unaware of their obligation to report their foreign bank accounts to the Department of the Treasury. Recent news events have highlighted foreign bank account reporting. While there are many legitimate reasons to own foreign financial accounts, there are also responsibilities that go along with owning such accounts. Foreign account owners must remember that they may have to report their accounts to the government, even if the accounts do not generate any taxable income. The link below provides information for filing a Report of Foreign Bank and Financial Account, Form TD F 90-22.1, which is better known as the FBAR form.

For more information regarding reporting foreign bank accounts, please visit http://www.irs.gov/businesses/small/article/0,,id=148845,00.html

U.S. State Tax Information

The American Citizen Services does not have state tax forms. For your convenience, we list the states' tax web sites below.

Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | Delaware | District of Columbia | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Puerto Rico | Rhode Island | South Carolina | South Dakota | Tennessee | Texas | Utah | Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming

Referrals

Federal Tax information for U.S. Taxpayers living abroad

Brochure (pdf 755kb) http://www.irs.gov/pub/irs-pdf/p4732.pdf

Tax Guide for U.S. Citizens and Residents Abroad:

Publication 54 (pdf 1.45mb) http://www.irs.gov/pub/irs-pdf/p54.pdf

IRS Tax Tips

http://www.irs.gov/newsroom/content/0,,id=104608,00.html

IRS Fact Sheets

http://www.irs.gov/newsroom/content/0,,id=104575,00.html

Tax Forms and Publications

http://www.irs.gov/formspubs/index.html

Electronic Filing for Taxpayers

http://www.irs.gov/efile/index.html