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: 001 215 516 2000
Fax: 001 215 516 2555
E-mail inquiries: http://www.irs.gov/help/page/0,,id=133197,00.html.
Inquiries regarding taxpayer identification numbers should be made at
Tel: 001 215 516 4846
Fax: 001 215 516 3271
All inquiries must be in the English language.
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
60435 Frankfurt/Main
Tel: 49 69 7535-3834 or 3823
Fax: 49 69 7535-3803
Email: IRS.Frankfurt@irs.gov
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. using the contact information provided at the bottom of the webpage.
Exchange Rates
The United States Internal Revenue Service has no official exchange rate and accepts any posted exchange rate that is used consistently. The following are average Dollar – Euro exchange rates for 2007: Yearly Average for 2007: $1 = Euro 0.73082 Monthly Averages for 2007 | January | 0.76943 | July | 0.72975 | February | 0.76550 | August | 0.73372 | March | 0.75552 | September | 0.72042 | April | 0.74092 | October | 0.70301 | May | 0.73961 | November | 0.68190 | June | 0.74531 | December | 0.68698 | December 31, 2007: $1= Euro 0.67940 |
To convert from Euros to Dollars, divide the Euro amount by the applicable abovementioned decimal figure.
To convert from Dollars to Euros, multiply the Dollar amount by the applicable abovementioned decimal figure. Note that the exchange rates for previous tax years were as follows:
2006: $1 = Euro 0.79703
2005: $1 = Euro 0.80453
2004: $1 = Euro 0.8039
2003: $1 = Euro 0.8854
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.
Tax Forms
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. ITEM DESCRIPTION | MAILING ADDRESS | 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
USA | | | | Form W-7
(with or without a Tax Return)
American Citizen Services can certify a copy of your passport or other identification for a fee. | INTERNAL REVENUE SERVICE
ITIN UNIT
Austin, TX 73301-0215 | | | | 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
11601 Roosevelt Blvd.
Philadelphia, PA 19154 |
Questions?
• Tax FAQ - Frequently Asked Tax Questions
• The Tax Guide for U.S. Citizens and Residents Abroad, publication 54, can be downloaded here.
Other Resources
• IRS
• Tax Forms and Publications
• Electronic Filing for Taxpayers
Last updated: January 2008
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