Internal Revenue Service (U.S. Taxes)

International Taxpayer Services

The call center is operational Monday through Friday, from 6:00 AM to 11:00 PM, Eastern Time:

Tel: 001-267-941-1000 (not toll free) ; select the option for international callers

Fax: 001-267-941-1055 (a response should be received within 10 to 12 working days)

Individual taxpayers located outside the U.S. may also contact the IRS by mail at:

Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725

Business taxpayers located outside the U.S. may also contact the IRS by mail at:

Internal Revenue Service
International Accounts
Ogden, UT 84201-0038

Forms & Publications

Downloadable forms, publications, and answers to your federal tax questions can be found at www.IRS.gov. The website contains a wide variety of topics, including information for international and military taxpayers.

If you would like to receive forms by U.S. mail, you can order them from the IRS website or by calling 001-800-829-3676.

Need someone to prepare your tax return?

 The IRS maintains a directory of Federal Tax Return Preparers with Credentials and Select Qualifications located across the world, including the Netherlands.

Foreign Bank and Financial Accounts (FBAR)

While there are many legitimate reasons to own foreign financial accounts, they may need to be reported, even if no taxable income is generated. For information on FinCEN Form 114 (formerly TD F 90-22.1), go to http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Report-of-Foreign-Bank-and-Financial-Accounts-FBAR

Foreign Account Tax Compliance Act (FATCA)

You may be required to file the Form 8938, Statement of Specified Foreign Financial Assets, with your 2013 income tax returns, when the total value of your specified foreign financial assets exceeds certain amounts. Specified foreign financial assets include foreign financial accounts and foreign financial investment assets not held in a domestic or foreign account. The Form 8938 filing requirement does not replace or otherwise affect a taxpayer’s obligation to file an FBAR (see previous topic). For more information, please refer to the FATCA website at: http://www.irs.gov/Businesses/Corporations/Foreign-Account-Tax-Compliance-Act-(FATCA)

Exchange Rates

The United States Internal Revenue Service has no official exchange rate and accepts any posted exchange rate that is used consistently.

For exchange rates, please check HERE.

For additional exchange rates, check the U.S. Treasury website 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 of those specific days.

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