Tax and IRS Information
Residence overseas does not make U.S. citizens exempt from federal income tax filing requirements, which are determined by income received. It may, however, change tax liability. One should consult with the IRS for more detailed information. The U.S. Embassy in Madrid and the U.S. Consulate General in Barcelona have no IRS Representatives. All IRS overseas operations that previously provided taxpayer assistance, including walk-in assistance, ceased effective November 20, 2015. Taxpayer service, formerly offered by IRS offices overseas, is no longer available.
The following information provides instructions for overseas taxpayers on how to Contact a Local IRS office Internationally:
- If you are a taxpayer with specific individual or business account questions you should contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday through Friday, from 6:00 a.m. to 11:00 p.m. EST, telephone: 267-941-1000 (not toll-free), fax: 267-941-1055.
- If you are a tax professional or software provider calling about an e-file issue and it is not account-related, please contact the e-help office in Austin, Texas, at 512-416-7750 (not toll-free). Assistance is available Monday through Friday,from 7:00 a.m. to 6:00 p.m. CST. Taxpayer service, formerly offered by IRS offices overseas, is no longer available. Please send your tax forms and correspondence to the applicable address indicated below.
- Individual taxpayers located outside the United States also may contact the IRS by mail:
Internal Revenue Service
Philadelphia, PA 19255-0725
- Business taxpayers located outside the United States also may contact the IRS by mail:
- Internal Revenue Service
Ogden, UT 84201-0038
To request Taxpayer Advocate assistance, call the Taxpayer Advocate Service toll-free number: 1-877-777-4778, or refer to Contact a Local Taxpayer Advocate (LTA) in Caribbean US Territories (Puerto Rico & US Virgin Islands) and International.
Please note that the IRS is no longer publishing the Overseas Filing Package. Tax forms can be downloaded from the Internet or requested by phone at + 1 (800) 829-3676.