The IRS (Internal Revenue Service) recently mailed an information package to 130 million households and individuals who regularly file tax returns related to the recently signed Economic Stimulus Payments. It is important to understand that the tax stimulus payments are not applicable or available to the following individuals: Non resident aliens. People who are claimed as dependents or eligible to be claimed as dependents on another’s tax return. Those individuals that do not have a SSN (social security number). Please click here for more information.

The Internal Revenue Service (IRS) office serving all U.S. taxpayers living or working overseas is located in Austin, Texas. This office provides U.S. Federal tax assistance to Americans in Japan, and is also the destination for all returns filed from abroad. The IRS office at the American Embassy in Tokyo has been closed since 2004.

The IRS Home Page, www.irs.gov, provides a lot of useful information for taxpayers and should be your first stop for tax questions and forms. In particular, the IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad is an invaluable resource for anyone living abroad or with income from a foreign source.

One point that all international taxpayers should keep in mind is that the United States taxes its citizens on their worldwide income. Even if you are eligible to exclude a certain amount (or all) of your earned income in a given year, you must file a U.S. tax return in order to claim that exclusion. Also, the foreign income exclusion does apply to self-employment tax.

Questions about U.S. state taxes and/or Japanese taxes should be directed to the appropriate agencies. Neither the IRS nor the Embassy can advise you or provide forms for U.S. state or Japanese taxes. More information about Japanese tax issues for foreign residents of Japan is available online here.

Please choose a topic:


      Contacting the IRS
      Obtain Forms
      IRS Information for U.S. Citizens and Resident Aliens Abroad
      Where to File
      Where is my Refund?
      Individual Taxpayer Identification Numbers (ITINs)
      Reporting Rates of Exchange
      List of Tax Preparers
      Copies/Transcripts of Previous Tax Returns
      Electronic Payment Website
      Urgent Tax Needs
      Tax Scams

Unfortunately, neither the Embassy in Tokyo nor any of our Consulates in Japan can answer tax-related questions. Please address questions to the I.R.S. directly:

  Customer Service Phone
215-516-2000 (M-F, 6am-11pm EST)


  If able to access U.S. Toll Free Systems
Individuals: 1-800-829-1040
Business: 1-800-829-4933


  Customer service FAX
215-516-3256 or 215-516-2555


  FAX for Transcripts of Returns
215-516-2931/1311/1322


  Mail
IRS Philadelphia Service Center
Philadelphia, PA 19255-0215


  OnLine
www.irs.gov


  E-Services Help Desk
512-416-7750


  EMail
Via www.irs.gov/help/page/

  Tax forms are available by mail from the IRS or online.

  U.S. military personnel can pick up tax forms from their unit tax advisor or from many base libraries. They can also get information online.

  Most forms are also available on CD-ROM as "Publication 1796". You can order a copy of this CD online.

Most Commonly Requested 2006 IRS Tax Forms
Form TDF 90.22.1	Report of Foreign Bank and Financial Accounts
Form W-4	Employee's Withholding Allowance Certificate
Form W-9	Request for Taxpayer Identification Number and Certification
Form W-7	Application for IRS Individual Taxpayer Identification Number
Form 1040	U.S. Individual Income Tax Return
Inst 1040	Instructions for Form 1040, U.S. Individual Income Tax Return and Schedules A, B, C, D, E, F, J, and
Form 1040 A	U.S. Individual Income Tax Return
Inst 1040 A	Instructions for Form 1040-A, U.S. Individual Income Tax Return
Form 1040 EZ	Income Tax Return for Single Filers and Joint Filers With No Dependents
Inst 1040 EZ	Instructions for Form 1040-EZ, Income Tax Return for Single Filers and Joint Filers With No Dependents
Form 1040 NR	U.S. Nonresident Alien Income Tax Return
Inst 1040 NR	Instructions for Form 1040 NR, U.S. Nonresident Alien Income Tax Return
Form 1116	Foreign Tax Credit
Inst 1116	Instructions for Form 1116, Foreign Tax Credit
Form 2350	Application for Extension of Time to File U.S. Income tax Return
Form 2441	Child and Dependent Care Expenses
Inst 2441	Instructions for Form 2441, Child and Dependent Care Expenses
Form 2555	Foreign Earned Income
Inst 2555	Instructions for Form 2555, Foreign Earned Income
Form 2555 EZ	Foreign Earned Income Exclusion
Inst 2555 EZ	Instructions for Form 2555-EZ, Foreign Earned Income Exclusion
Form 2688	Application for Additional Extention of Time to File U.S. Individual Tax Return
Form 3903	Moving Expenses
Form 4506-T	Request for Transcript of Tax Return
Form 4852	Substitute for W-2, Wage and Tax Statement
Form 4868	Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
Form 8822	Change of Address
Pub 970	Tax Benefits for Education
Pub 1	Your Rights as a Taxpayer
Pub 54	Tax Guide for U.S. Citizens and Resident Aliens Abroad
Pub 513	Tax Information for Visitors to the United States
Pub 514	Foreign Tax Credit for Individuals
Pub 515	Withholding of Tax on Nonresident Aliens and Foreign Corporations
Pub 516	U.S. Government Civilian Employees Stationed Abroad
Pub 521	Moving Expenses
Pub 535	Business Expenses
Pub 593	Tax Highlights for U.S. Citizens and Residents Going Abroad
Pub 915	Social Security Benefits and Equivalent Railroad Retirement Benefits
Pub 4588	Basic Tax Guide for Green Card Holders

The IRS website has a lot of information that will prove valuable to the overseas residents. Click here for a list of topics of interest to overseas residents.



If you have a foreign, APO, or FPO address or if you file form 2555 or 2555EZ to claim the foreign earned income exclusion, mail your completed tax return to:

Internal Revenue Service
Austin, TX 73301-0215
U.S.A.

If you are filing form 1040NR or 1040NR-EZ, these can also be sent to the same address.



The IRS web site enables you to check where your refund is here. Alternatively, you may call 1-800-829-1954, if you are able to access U.S. toll free systems



You must express the amounts you report on your U.S. tax return in U.S. dollars. If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars. How you do this depends on your functional currency. Your functional currency generally is the U.S. dollar unless you are required to use the currency of a foreign country. An exchange rate is the rate at which one currency may be converted into another, also called rate of exchange of foreign exchange rate or currency exchange rate.

To read more about exchange rates on the IRS' web site, please go here. The IRS will not post an exchange rate schedule on its web site. Instead, you may use the US Treasury rate from Financial Management Service (FMS) or exchange rates listed on the Federal Reserve website.

Federal Reserve Average $/Yen Exchange Rates (2004-2007)

	2007	2006	2005	2004
Japan	117.76	116.31	110.11	108.15

Alternatively you may research external resources that provide currency exchange rates, such as www.oanda.com, www.xe.com, and www.x-rates.com.




Social Security Numbers are only available to American Citizens and Legal Permanent Residents (LPRs, or “Green Card” holders) and to noncitizens who have permission to work in the U.S. or require an SSN in order to receive certain U.S. federal benefits.


The Individual Taxpayer Identification Number (ITIN) was created for use as a tax reporting number for those taxpayers who do not qualify for Social Security Numbers. The ITIN is for tax purposes only. This number is not valid as personal identification, and does not imply or in any way provide legal status in the U.S. or entitle holders to work in the U.S. For more information about the purpose, legitimate uses, and application process for the ITIN, please consult Understanding Your IRS ITIN.



Complete IRS form W-7, available at www.irs.gov, or at www.irs.gov/pub/irs-pdf/fw7.pdf. All new ITIN applicants should use the January 2008 revision of Form W-7.


Obtain a certified copy of your passport at the Embassy or one of our Consulates as a notarial service. The cost is US$30. Please click here for opening hours and details. You must apply in person with your passport.


Check the instructions with form W-7 for additional filing requirements, such as the need to include original, completed tax returns. Each applicant will have to show a federal tax purpose for seeking an ITIN, either by attaching a federal tax return to Form W-7 or providing documents that support an exception to the requirement to file a return. Exceptions are listed in the Form W-7 instructions.


Mail the completed form, certified copy of your passport and other documents to:

IRS
ITIN Operation
PO Box 149342
Austin, Texas 78714-9342

Tel. 215-516-2000

Processing time for an ITIN is four to six weeks. If you have not received it after six weeks, call 215-516-4846.



To pay your taxes electronically online, please click here.



To inquire about collection or levy status account problems, you may call 215-516-2004. Alternatively, you may fax your questions to 215-516-6931.

The Taxpayer Advocate Office may also provide answers to your urgent tax needs. You may reach that office at (phone) 215-5162499, (Fax) 215-516-2677, or if you have access to U.S. Toll Free Systems 877-777-4778.

You may also consider contacting the IRS International Taxpayer Advocate Service at:

Internal Revenue Service
San Patricio Office Center, Room 200
7 Tabomico Street
Guaynabo, Puerto Rico 00966

Phone: 787-622-8931
Fax: 787-622-8933

The U.S. Department of the Treasury and the Internal Revenue Service warn taxpayers of an e-mail-based scheme that attempts to trick taxpayers into revealing personal information such as social security numbers, driver's license information and bank and credit card numbers.


In this ploy, unsuspecting consumers receive an e-mail, claiming they are under investigation for tax fraud and are subject to prosecution. The e-mail informs recipients they can "help" the investigation by providing "real" information and directs them to an official-looking web site, deptreas.org/irs/7634//, where detailed personal information must be provided to dispute the charge.


Identity thieves can use an individual's personal data to take over their financial accounts, run up charges on their credit cards, apply for loans, credit cards or other services in the victim's name and file fraudulent tax returns.


At the request of the IRS and the Treasury Inspector General for Tax Administration (TIGTA), the Internet service provider that was hosting the web site has shut the site down. The scheme is being investigated by TIGTA, which addresses threats to federal tax administration. The bogus IRS web page and the e-mail in this instance contained several grammatical errors, rendering them immediately suspect. However, new versions of the scam could surface in the future, including more effectively-written text and a different destination web site.


The IRS does not use e-mail to contact taxpayers about issues related to their accounts. Official taxpayer contact usually includes a letter on IRS stationery in an IRS envelope. IRS letters also contain a contact phone number.


Taxpayers who believe they have received suspect communication are encouraged to contact TIGTA through www.treas.gov/tigta. Additional information on identity theft and other fraud may be found on the following web sites: www.consumer.gov/yourmoney.htm and www.tigta.gov.



The Embassy and our Consulates do not provide assistance with Japanese taxes.

You can find information in English, as well as many of the necessary forms, at www.nta.go.jp/taxanswer/index2.htm.

You can also contact the Foreign Section of the Tokyo Regional Tax Bureau at 03-3216-6811.