Public Services
IRS Information/Income Tax
Notice
The deadline for making a voluntary disclosure under the IRS' special USB/International effort is almost here. October 15, 2009 is the current deadline for taxpayers to take advantage of some incentives offered by the IRS to encourage them to come forward to report previously unreported income and ownership of foreign bank accounts. The IRS initiated a voluntary disclosure program for people who need to file original or amended FBAR reports for earlier tax years.
People who have or had bank accounts and other financial accounts abroad and/or desire to participate in the special IRS voluntary disclosure process should should seek advice from a well qualified accountant or attorney when deciding how to file their late FBARs. A taxpayer may call the phone number associated with the Country in which they reside. See Contact IRS About Voluntary Disclosure.
How to Get Information on Filing Taxes
Copies of all IRS tax forms are available from the American Citizens Services (ACS) Unit of the Consular Section. Additional information about taxes and individual consultations may be requested from the IRS representative at the U.S. Embassy in Mexico City at the following addresses:
IRS OFFICE
Reforma 305, Room 275, Col. Cuauhtemoc Mexico, D.F. 06500 Mexico
IRS
U.S. Embassy Mexico City P.O. Box 3087
Telephone: (00) (52) 5211-0042 Extension 3557 or 3559
IRS Office
The IRS office with jurisdiction over Central and South America is located at the U.S. Embassy in Mexico City. If you require assistance in filing your tax returns or need additional information may contact them at:
IRS Office
Reforma 305, Room 116
Col. Cuauhtemoc
Mexico, D.F. 06500
Phone: (00) 52-555-0802000 Ext. 2191
Fax: (00) 52-555-0802882
Their working hours are: 9:00 a.m to 2:00 p.m (Mexico time)
General Information may be obtained on this page.
When and Where to file:
Residents abroad may mail tax returns to: Internal Revenue Service
Philadelphia, PA 19255-0002
Due date for filing and paying: April 15th
Extensions
Extensions are ONLY for filling tax returns, NOT paying.
There is an automatic 2-month extension for filling tax returns for those residing abroad.
For an additional 2-month filing extension, you must file Form 4868 by June 15.
IRS Brochure to Assist Taxpayers Abroad
The IRS is developing a brochure for U.S. citizens living abroad, which will serve as a resource to assist taxpayers in locating tax information useful in the preparation of your returns and resolving account related problems. The brochure will be posted on the Internet on this page or you may soon obtain a copy from the U.S. Embassy’s Consular Section in Tegucigalpa or from our Consular Agency in San Pedro Sula.
New IRS Regulation - Disclosure or Use of Tax Information by Preparers of Returns
Please take note of new regulations giving taxpayers greater control over their personal tax return information. New regulations under Internal Revenue Code Section 7216, Disclosure or Use of Tax Information by Preparers of Returns, became effective January 1, 2009. These regulations limit tax return preparers' use and disclosure of information obtained during the return preparation process to activities directly related to the preparation of the return.
The regulations, along with supplemental Revenue Procedure 2008-35, contain the updated rules and requirements relating to disclosure and use of tax return information. These regulations can be found here. These regulations apply to paid and volunteer preparers and the administrative staff that supports them. Failure to comply may result in criminal or civil penalties. See the IRC 7216 for more details. Frequently Asked Questions are available at the IRS website.