U.S. Tax Information
Internal Revenue Service (IRS)
U.S. Citizen Services in Germany
Answers to your federal tax questions can be found at http://travel.state.gov/travel/living/living_1234.html#taxes and on the IRS website - http://www.irs.gov. The website has tabs that address individual, business, charity & non-profit, government entities taxpayers as well as tax professionals, the retirement plans community, and the tax exempt bond community. International and the military taxpayers are specifically addressed under the individual tab.
Please read about fraud, waste and abuse in federal tax administration at http://travel.state.gov/travel/living/living_1234.html#fraud.
All IRS forms and publications are available at www.irs.gov and can be downloaded and printed on any computer. This is your 24/7 resource for U.S. Federal tax information.
For immediate assistance from a taxpayer specialist, you can 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 6:00 AM to 11 PM, Eastern Time. The customer service representatives there can be contacted as follows:
Tel: 001-267-941-1000 (not toll-free)
E-mail inquiries: www.irs.gov/help/page/0,,id=133197,00.html.
The IRS in Frankfurt is scheduling appointments for Tuesdays from 9:00 -12:30. IRS does not take walk in customers, to schedule an appointment, please call 069-7535-3811.
For answers to your tax questions 24 hours a day, 7 days a week, go to http://www.irs.gov/. Most tax questions can be answered by visiting this web site.
The IRS office in Frankfurt will accept tax returns, tax payments, W-7 applications, and taxpayer correspondence. Our mailing address is:
U.S. Consulate General Frankfurt
Internal Revenue Service
Giessener Str. 30
Tel: 49 69 7535-3834 or 3823
Fax: 49 69 7535-3803
Please note that all documents sent to IRS Frankfurt will be routed to the proper office in the United States via regular mail. For faster processing, consider mailing your documents directly to the proper office in the U.S. using the contact information provided at the bottom of the webpage.
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
The United States Internal Revenue Service has no official exchange rate and accepts any posted exchange rate that is used consistently.
For exchange rates (2006-2011), please check http://www.irs.gov/businesses/small/international/article/0,,id=206089,00.html
For additional exchange rates, check the U.S. Treasury website www.fms.treas.gov/intn.html or other commercial sites such as www.oanda.com. The IRS requires that all income be reported in U.S. dollar equivalents. Taxpayers generally use the yearly average exchange rate to report foreign income that was regularly received throughout the year. If you had only a few foreign transactions on particular days, you may prefer to use the exchange rates for such days.
Please note that the IRS is no longer publishing the Overseas Filing Package. Tax forms can be downloaded from the Internet at http://www.irs.gov/formspubs/index.html, ordered online, obtained through American Citizen Services at your local Embassy or Consulate, or by calling the IRS at 001 800 829 3676.
TAX RETURNS with an APO or FPO address, a foreign country and U.S. Citizens and those filing Form 2555 or 2555-EZ. These returns include Form 1040, 1040A, 1040EZ & 1040NR
INTERNAL REVENUE SERVICE CENTER Austin, TX 73301-0215
INTERNAL REVENUE SERVICE
Form W-8 BEN
Please DO NOT send this form to the IRS. It must be returned to your financial institution.
Written Taxpayer Inquiry
INTERNAL REVENUE SERVICE
- Tax FAQ - Frequently Asked Tax Questions
- Tax Guide for U.S. Citizens and Residents Abroad
- IRS Tax Tips
- IRS Fact Sheets
The Department of the Treasury has recently announced that it is engaging with a number of countries around the world, including Germany, to improve international tax compliance and implement the provisions of the Foreign Account Tax Compliance Act (FATCA). See http://www.treasury.gov/press-center/press-releases/Pages/tg1759.aspx.
The Foreign Account Tax Compliance Act (FATCA), enacted by Congress in 2010, is aimed at combating offshore tax evasion. Information on FATCA can be found at the following websites:
and by subscribing to the IRS FATCA News and Information e-newsletter at http://www.irs.gov/Individuals/International-Taxpayers/Subscribe-to-the-FATCA-News-and-Information-List.
The IRS website for U.S. taxpayers living overseas contains the basic tax information plus links to other detailed topics such as:
· foreign earned income exclusion
· foreign tax credit
· reporting foreign bank accounts
· Fulbright grants
· state taxes
· and much more
Visit the IRS website for U.S. Citizens and Resident Aliens Abroad