Internal Revenue Service (U.S. Taxes)

The Internal Revenue Service (IRS) has provided guidance for U.S. citizens abroad preparing for the 2017 tax filing season.  This IRS guidance is posted under Federal Benefits and Obligations

Who Must File?
All U.S. citizens and resident aliens must file a U.S. individual income tax return, even if they permanently live outside the United States and may not owe any tax because of income exclusion or tax credit.

When is the 2017 Federal Tax Return Due?
Due date for Form 1040:  April 15, 2018.

Extensions:

  • An automatic extension to June 15, 2018, is granted for taxpayers living outside the United States and Puerto Rico.  No form is required; write “Taxpayer Resident Abroad” at the top of your tax return.
    • Caution:  This extension applies only for filing your tax return, not for payment.  If you owe any taxes, you’re required to pay by April 15, 2018.  Interest and penalties will generally be applied if payment is made after this date.
    • To request an additional extension to October 15, 2018, use Form 4868.
      • Caution:  This extension applies only for filing your tax return, not for payment.  If you owe any taxes, you’re required to pay by April 15, 2018.  Interest and penalties will generally be applied if payment make after this date.
      • Other extensions may be available on IRS.gov.

Can I Mail My Return and Payment?
You can mail your tax return and payment using the postal service or approved private delivery services.  A list of approved delivery services is available on IRS.gov.  If you mail a return from outside the United States, the date of filing is the postmark date.  However, if you mail a payment, separately or with your return, your payment is not considered received until the date of actual receipt.

Can I Electronically File My Return?
You can prepare and e-file your income tax return, in many cases for free.  Participating software companies make their products available through the IRS.  E-File options are listed on IRS.gov.

Information for Overseas Taxpayers in Saudi Arabia
The best single source for tax information, forms, instructions and publications is the Internal Revenue Service homepage at IRS.gov.  The IRS encourages taxpayers to prepare and file their taxes online, but tax forms and instructions can also be printed.

The IRS Twitter news feed, @IRSnews, provides the latest federal tax news and information for taxpayers. Anyone with a Twitter account can follow @IRSnews by going to twitter.com/IRSnews.

The Internal Revenue Service closed its office in Riyadh, Saudi Arabia in June 1996. Overseas taxpayers seeking information or assistance directly from the Internal Revenue Service may contact the Regional IRS Office for Saudi Arabia at the American Embassy in Paris, France:

Office Location:
U.S. Consulate
#2, Rue St. Florentin
75001 Paris
France

Mailing Address:
U.S. Embassy
#2, Avenue Gabriel (E-414)
75382 Paris Cedex 08
France

Telephone No.: [33] 14 312 2555
Facsimile No.: [33] 14 312 4752
Email Address: irs.paris@irs.gov
Websites: https://fr.usembassy.gov/ and http://www.irs.gov

Foreign Account Tax Compliance Act (FATCA)
The Foreign Account Tax Compliance Act (FATCA) was enacted on March 18, 2010 by the U.S. Government in order to address concerns with offshore tax evasion.  The law is not country-specific and applies to U.S. citizens and resident aliens and the financial institutions that hold their accounts worldwide.

Individual Taxpayer Identification Numbers (ITINs)
Each filer of a U.S. tax return and his/her dependents must provide a taxpayer identification number, either a U.S. Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).  You should secure an SSN by using Form SS-5 (PDF 131 KB) if you qualify for one.  If not, you should complete Form W-7.  Both forms include all the necessary instructions to apply.  To avoid being disallowed exemptions, you must obtain SSNs or ITINs for all children and dependents claimed on your income tax return.

Even if you have an ITIN already, you may need to renew your ITIN.  All ITINs not used on a federal tax return at least once in the last three years will no longer be valid for use on a tax return as of Jan. 1, 2017.  Additionally, all ITINs issued before 2013 will begin expiring this year, starting with those with middle digits of 78 and 79 (Example: (9XX-78-XXXX).  All expired ITINs must be renewed before being used on a U.S. tax return.  No action is needed by ITIN holders who don’t need to file a tax return next year.  Also, there are new documentation requirements when applying for or renewing an ITIN for certain dependents.  Find more information in the ITIN Expiration Frequently Asked Questions.

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.

Taxpayer Inquiries and Questions
The IRS office in Philadelphia is the principal office responsible for providing international tax assistance, such as answering questions related to tax law, foreign tax issues, and notices and bills. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. (American) Eastern Standard Time and may be contacted by:

Phone No.: +1-267-941-1000
Fax No.: +1-267-941-1055
Mail: Internal Revenue Service
P.O. Box 920
Bensalem, PA 19020

 

If you have tried to resolve a tax problem, but it has not been resolved in a timely manner, or if an IRS action is causing you a significant hardship, you may contact the International Taxpayer Advocate as follows:

Phone No.: +1-877-777-4778
Fax No.: +1-855-818-5697
Website: http://www.irs.gov/advocate
Mail: Internal Revenue Service
Attention: Taxpayer Advocate Office
City View Plaza
48 Carr 165, 5th Floor
Guaynabo, Puerto Rico 00968-8000
United States of America