Taxpayer Assistance
The information on this page is intended especially for taxpayers residing in Canada. Note: Owing to budget cutbacks, the Internal Revenue Service will not/not be providing any in-person assistance or tax seminars at the U.S. Embassy and certain of the Consulates General in Canada.
Important Information and Links
- Information for U.S. Citizens or Dual Citizens Residing Outside the U.S.
- IRS Website for International Taxpayers
- Regarding Report of Foreign Bank and Financial Accounts (FBAR)
- Regarding the Foreign Account Tax Compliance Act (FATCA)
- Offshore Voluntary Disclosure Agreement (OVDI)
- Answers to Frequently Asked Questions about the OVDI
More web links, phone numbers and mailing addresses are available here.
IRS Ottawa
The Internal Revenue Service (IRS) does not maintain an office in Canada. For information tailored to both U.S. citizens in Canada and Canadian citizens, please refer to this page at the IRS web site.
Requesting U.S. Tax Forms and Publications
By Internet: www.irs.gov
By Mail:
IRS Eastern Area Distribution Center
P.O. Box 85047
Richmond, VA 23261-5074
By Fax: (703) 368-9694
Forms for Prior Years:
IRS-Western Area Distribution Center
Rancho Cordova, CA 95743-0001
Taxpayer Inquiries and Questions
By Internet: www.irs.gov/faqs
- Website Help Desk: (309) 229-7111
By Phone: 267-941-1000
By Fax: 267-941-1055
By Mail:
Internal Revenue Service
P.O. Box 920
Bensalem, PA 19020
Mail Completed Forms:
Internal Revenue Service
Philadelphia, PA 19255-0002
Contact for issues not resolved through normal channels
Internal Revenue Service
Taxpayer Advocate
P.O. Box 193479
San Juan, Puerto Rico 00919
Phone: (787) 622-8940
Fax: (787) 622-8933
Instructions for Certification on Form W-7
Non-American citizens who are required to complete an IRS tax form may obtain a W-7 application (263 KB PDF) to receive an Individual Tax Identification Number (ITIN). It is not necessary to come to the U.S. Embassy or Consulate as these offices do NOT issue the ITIN.
There are public accounting firms overseas in certain countries, which are acceptance agents for ITIN numbers. You will find a list of designated agents and the names and addresses at the IRS Acceptance Agent Program home page.
Applicants for ITIN should be prepared to present the following:
- Form W-7
- Proof of identity (e.g., a drivers license or passport)
- Proof of foreign nationality (e.g., an original birth certificate or passport)
- Fee: May vary somewhat among Acceptance Agents, please contact the intended office
- The reason ITIN number is being requested
Mail the completed Form W-7 application together with the certified documents to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Individual Taxpayer Identification Numbers
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Application for Individual Taxpayer Identification Numbers (ITIN) on Form W-7
Non-American citizens who are required to complete an IRS tax form may obtain a W-7 application to receive an Individual Tax Identification Number (ITIN). Please see the Specific Instructions for the W-7 application for information on filling out and submitting the form.
Ways to Apply
- In person at the IRS: You can apply for an ITIN by bringing your completed forms and documentation to any IRS Taxpayer Assistance Center in the United States or IRS office abroad. Please note there are no IRS offices in Canada. Designated IRS Taxpayer Assistance Centers will be able to verity passports and National ID documents and return them immediately. Information on overseas IRS offices can be found in Pub. 1915 or at irs.gov.
- Through an acceptance agent: You also can apply through an acceptance agent authorized by the IRS. An acceptance agent can help you complete and file Form W-7. To get a list of agents, visit the IRS Acceptance Agent Program home page.
- U.S. Embassies/Consulates: Embassies and Consulates do not issue ITINs or provide assistance in completing tax forms. However a U.S. Consular Officer can certify your original documents of identity and foreign status as a notary service. Please visit the notarial services page for more information on notarial services and fees.
26 June 2012
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New Filing Compliance Procedures for Non-Resident U.S. Taxpayers
The IRS is aware that some U.S. taxpayers living abroad have failed to timely file U.S. federal income tax returns or Reports of Foreign Bank and Financial Accounts (FBARs), Form TD F 90-22.1. Some of these taxpayers have recently become aware of their filing obligations and now seek to come into compliance with the law. The Service is announcing a new procedure for current non-residents including, but not limited to, dual citizens who have not filed U.S. income tax and information returns to file their delinquent returns. This procedure will go into effect on Sept. 1, 2012.
Additional Links
- 2012 Offshore Voluntary Disclosure Program
- 26 June 2012: IRS Announces Efforts to Help U. S. Citizens Overseas Including Dual Citizens and Those with Foreign Retirement Plans
- 26 June 2012: IRS Says Offshore Effort Tops $5 Billion, Announces New Details on the Voluntary Disclosure Program and Closing of Offshore Loophole
Form 8938
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Form 8938 (Statement of Specified Foreign Financial Assets) should be filed by taxpayers withspecific 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 -- including the instructions, regulations implementing this new foreign asset report, and other information to help taxpayers determine if they are required to file the Form 8938 -- is available on the IRS website.
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