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Tax Information
 

The U.S. Embassy San Jose does not have a taxpayer assistance specialist on staff and we are unable to answer questions about tax issues.  Persons requiring taxpayer assistance or information should contact the Internal Revenue Service directly.

 Taxpayers may download forms and publications, access frequently asked questionsobtain help with tax questions on-line,  read about free tax help available from IRS, obtain information on where to file paper tax forms, with or without payment,  read about identity theft and tax records, and much more.

The IRS Publication 54, Tax Guide for U.S. Citizen and Resident Aliens Abroad, and Publication 4723, Federal Tax Information U.S. Taxpayers Living Abroad, provide overseas filers with international tax tips and the necessary information to prepare the tax return.

 IRS tax forms and instruction booklets are also available in the waiting area of the Consular Section. For information on Federal Benefit Services hours, click here.

Federal Tax Information for U.S. Taxpayers Living Abroad (Brochure) (pdf 4mb)

Online Tax Services

IRS Home Page:
www.irs.gov

 U.S. Citizens and Resident Aliens Abroad

If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside. For more information

 Persons in the Military

www.irs.gov - Military

 Income from Abroad is Taxable:

Many United States citizens and resident aliens receive income from foreign sources and you must include this income in your U.S. tax returns. This is true whether or not you receive a Form W-2 Wage and Tax Statement,  a Form 1099 (Information Return) or the foreign equivalents. 
Not reporting income from foreign sources may be a crime. For more information

 Tax Forms and Publications 

www.irs.gov

Electronic Payment Website 

www.eftps.gov

Refund Information:

  • Go to www.irs.gov
  • Click on “Where’s my refund?”
  • Follow the prompts

Tax Law Questions: 

  • Go to www.irs.gov
  • Click on “Individuals”
  • Click on “International Taxpayers”
  • Scroll to bottom of page.
  • Click on “Help with Tax Questions – International Taxpayers”

Phone Services

Individuals 1-800-829-1040*

Business 1-800-829-4933*

Customer Service Phone: 1-215-516-2000
Hours: Mon-Fri 6:00 am-11:00 pm (Eastern Standard Time)

Customer Service Fax: 1-215-516-2555**

Refund Inquiries 1-800-829-1954*

TeleTax:  1-800-829-4477*

ITINS after 30 days 1-215-516-4846

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

* If able to access U.S. Toll Free Systems

** Fax Instructions for Philadelphia Service Center: 

The Fax Service can not be used to transmit your originally filed
tax return.  Documents transmitted to the Philadelphia Service Center
should contain only information which was specifically requested
and a cover sheet containing the following information:

To:  Tax Examiner and/or Employee Profile Number (located on notice)
Your Taxpayer Info:   Name, Address, Phone, and Fax numbers
Your Taxpayer ID#:   Social Security/Tax Identification Number
Your Subject Matter:     Reason why you are contacting IRS

Mailing Addresses

The Austin Service Center services all Overseas filers, including military
personnel stationed abroad

Completed tax returns may be mailed
Internal Revenue Service Center
Austin, TX 73301 - 0215             

For Courier Service (DHL, FedEx., UPS, etc…)
IRS
3651 S. IH 35
Austin, Texas  78741
Phone:  (512) 460-7948

ITIN – Form W-7
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Form TDF 90-22.1  Report of Foreign Bank and Financial Accounts
Mail:
U.S. Department of the Treasury
P.O. Box 32621
Detroit, MI 48232-0621

Courier Service: (DHL, FedEx., UPS, etc…)
U.S. Department of the Treasury
ATTN: PO Box 32621
985 Michigan Avenue
Detroit, MI 48226
Phone: (313) 234-1900

Urgent Tax Needs

For Collection/Levy Status Accounts Problems:
   
Phone: 1-215-516-2004
Fax:    1-215-516-6931

Taxpayer Advocate Office
Phone:      1-215-516-2499
Fax:          1-215-516-2677
Toll-Free  1-877-777-4778*

International Taxpayer Advocate Service

Internal Revenue Service
San Patricio Office Center, Room 200
7 Tabomico Street
Guaynabo, Puerto Rico 00966
Phone: Spanish 787-622-8930
             English 787-622-8940
Fax:       787-622-8933

FAQs about paying taxes abroad

  • Can a consular officer assist me in filling out and filing my taxes?

    Can a consular officer assist me in filling out and filing my taxes?

    • No, consular officers are not permitted to assist with either filling out or filing taxes. You should contact an accountant, a tax attorney or the Internal Revenue Service (IRS) for assistance with your taxes. 

  • Is there an IRS office or representative at the U.S. Embassy in CR?

    Is there an IRS office or representative at the U.S. Embassy in CR?

    • No, there is no IRS office or representative at the Embassy. We do, however, stock many federal tax forms and booklets in the waiting area of the Consular Section of the U.S. Embassy in Managua during the annual tax season, from about mid-January through the end of April, and are available online at www.irs.gov
  • I am a U.S. Citizen resident in CR. Do I need to file taxes?

    I am a U.S. Citizen resident in CR. Do I need to file taxes?

    • U.S. citizens and U.S. legal permanent residents are taxed on their worldwide income. Every U.S. citizen or permanent resident must file a U.S. income tax return if certain income levels are reached. Income for filing requirement purposes is determined without regard to the foreign-earned income exclusion. To determine whether you are required to file a U.S. income tax return you will need to review the income levels for filing purposes which appear in IRS publications, including Publication 17 (Tax Guide for Individuals) and Publication 54 (Tax Guide for U.S. Citizens and Resident Aliens Abroad
  • May I file my federal or state taxes through the U.S. Embassy in CR?

    May I file my federal or state taxes through the U.S. Embassy in CR?

    • No, you must file your tax returns directly with the IRS or your state's revenue service. Please see the list of state revenue service web sites below for more information about filing your state taxes.
  • Does the U.S. have a tax treaty or a totalization agreement (Social Security) in effect with C.R.?

    Does the U.S. have a tax treaty or a totalization agreement (Social Security) in effect with C.R.?

    • No, the U.S. does not currently have a tax treaty or totalization agreement with Costa Rica.
  • Does my state's revenue service have a website?

    Does my state's revenue service have a website?

    • For links to state tax agency web sites, please see the Federation of Tax Administrators web site.