U.S. Taxes

As of November 14, 2014, the IRS office in Beijing has closed. For assistance, please consult the IRS webpage at http://www.irs.gov/ or call the IRS international Hotline (Monday to Friday from 6AM to 11PM EST) at +1-267-941-1000.

The Internal Revenue Service (IRS) does NOT/NOT endorse or recommend these, or any other commercial tax preparation services.  These preparers should have PTIN (Preparers Tax ID Number) in order to prepare tax returns for a fee.  You must exercise due diligence when selecting one.  IRS is NOT/NOT responsible for the quality of their work products.

View the IRS Tax presentation here for U.S. Citizens living overseas 

Foreign Account Tax Compliance Act (FATCA)

The Foreign Account Tax Compliance Act (FATCA), enacted in 2010 as part of the Hiring Incentives to Restore Employment (HIRE) Act, is an important development in U.S. efforts to combat tax evasion by U.S. taxpayers with investments in offshore accounts.

Under FATCA, U.S. taxpayers with financial assets outside the United States must report those assets to the IRS. In addition, FATCA will require foreign financial institutions to report directly to the IRS information about financial accounts held by U.S. taxpayers, or held by foreign entities in which U.S. taxpayers hold a substantial ownership interest.

For more information, please click here.

The IRS has created a new comprehensive tax page on http://www.irs.gov/businesses/small/international/article/0,,id=97324,00.html which is directed to U.S. citizens who reside abroad. This page contains basic tax information that Americans overseas need to know and also includes links to more detailed topics such as the foreign earned income exclusion, foreign tax credit, reporting foreign bank accounts, Fulbright grants, state taxes, and a myriad of others. Rather than navigating through www.irs.gov, this page will provide "one stop shopping" for U.S. citizens abroad. The intent is to provide answers to most of their tax questions in one place. The site also provides information on how to contact the IRS to get additional assistance.

Federal Tax Information for U.S. Taxpayers Living Abroad flyers is now available online at http://www.irs.gov/pub/irs-pdf/p4732.pdf. 

Please note:  ACS will NOT have tax forms available in our office this year.  Tax forms may be downloaded at http://www.irs.gov/formspubs/index.html.

Taxpayers with routine return preparation questions may call International Taxpayer Helpline in Philadelphia (Tel: 267-941-1000, open 6 AM – 11 PM Eastern Standard Time).

For more information on U.S. taxes, please consult the list of websites and telephone numbers below to help find the forms and answers you need.  

Main IRS website: http://www.irs.gov/
Tax guidance for U.S. citizens abroad: http://www.irs.gov/businesses/small/international/article/0,,id=97324,00.html
Tax guidance for persons in the military:  http://www.irs.gov/individuals/military/index.html
Electronic payment website:  http://www.eftps.gov/
Refund information: http://www.irs.gov/individuals/article/0,,id=96596,00.html?portlet=4

Phone Services:
Individuals                                            1-800-829-1040
Businesses                                           1-800-829-4933
Customer Service Phone Number         1-267-941-1000
Refund Inquiries                                   1-800-829-4477
TeleTax                                                 1-800-829-4477
ITINs after 6 weeks                              1-800-829-1040
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

STATE TAX RETURNS:  For individual state income tax information, visit http://www.taxadmin.org/.  The Consulate does not have state tax forms or state tax information.

Frequently Asked Questions

How do I contact the IRS?
Taxpayers located outside the U.S. may contact the IRS by mail at:
Internal Revenue Service
P.O. Box 920
Bensalem, PA 19020
Or you may telephone or FAX the Philadelphia Service Center office at:
Tel: 267-941-1000 (not toll-free)
Fax: 215-516-2555
Phone service available from 6:00 am to 11:00 pm (EST) M-F

IRS forms and publications as well as extensive information for taxpayers can be found at the IRS website: http://www.irs.gov/.

Can an Consulate officer help me with my taxes? 
Consulate Officers are not permitted to give advice on the filing of income tax returns, other than to refer taxpayers to the appropriate Internal Revenue Service (IRS) forms and information pamphlets, which are downloadable from the IRS website. Only IRS employees are authorized to provide guidance to individuals on tax matters. Inquiries on tax matters should be directed to IRS. 

Does the Consulate have tax forms?
The Consulate does NOT have tax forms available.  Tax forms may be downloaded at http://www.irs.gov/formspubs/index.html.

What if I can't file in time?
Overseas taxpayers are automatically eligible for a two-month extension if they are unable to file their taxes by the April 15 deadline. Simply wrote "Overseas Taxpayer" at the top of your return to claim the extension. Please note that an extension to file does not mean to have an extention to pay. If you owe tax, interest will accrue from the April 15 deadline.

Since I live overseas, aren't I exempt from paying?
Some overseas taxpayers may qualify for the Foreign-Earned Income Exclusion. However, there are strict qualifying criteria. Please consult with the IRS or an accountant to learn if you qualify.