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Taxpayer Help and Education

How to Contact Us Internationally


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Where to mail your federal return:

If you live in Guam (permanent residents): Department of Revenue and Taxation, Government of Guam, Building 13-1, Mariner Avenue, Tiyjan Barrigada, GU 96913.

If you live in Virgin Islands (permanent residents): Virgin Islands Bureau of Internal Revenue, 9601 Estate Thomas, St. Thomas, VI 00802.

If you live in American Samoa, Guam (non-permanent residents) Puerto Rico (or if excluding income under section 933), Virgin Islands (non-permanent residents), or, have an APO or FPO address; live in another foreign country (or if a dual-status alien) U.S. citizens and those filing Form 2555, Form 2555-EZ, or Form 4563: IRS, Philadelphia, PA 19255-0002

International Services:

If you are a taxpayer who lives outside the United States, the IRS has full-time permanent staff in 7 U.S. embassies and consulates. These offices have tax forms and publications, can help you with account problems, and answer your questions about notices and bills. You can reach these offices at the following telephone numbers, which include country or city codes if you are outside the local dialing area.


City         Address                                                                                                    Phone/FAX                                                                                  
Berlin       United States Embassy/IRS Clayallee 170 14195 Berlin Germany                                               Tel: [49] (30) 8305-1140 FAX: [49] (30) 8305-1145                                          
Bonn         Effective August 26, 1999, the Bonn Post of the Internal RevenueService will close. The office has relocated to Berlin and opened onSeptember 13, 1999.                                               
London       United States Embassy/IRS 24/31 Grosvenor Square London W1A 1AE UK                                         Tel: [44] (207)408-8077 (9 a.m. to 12 noon Monday through Friday) FAX: [44] (207)495-4224  
Mexico City  United States Embassy/IRS Paseo de la Reforma 305 Col. Cuauhtemoc, Rm. 116 06500 Mexico City, D.F. Mexico  Tel: [52] (5) 209-9100, ext. 3557 or 3559 FAX: [52] (5) 208-2494                           
Ottawa       The Ottawa office has closed permanently.  Taxpayers residing inCanada may call our Puerto Rico office for assistance:

The IRS offices listed can answer your federal income tax questions, help with account and refund problems, and assist with the preparation of current and prior year tax returns.

IRS trained volunteers are also available at some embassy/consulate locations. If you are interested in becoming a volunteer, please contact one of our IRS offices.

Taxpayers located outside the U.S. may also contact the IRS by mail, FAX or telephone at:

Assistant Commissioner (International)
OP:IN:D:CS:HQ
Internal Revenue Service
950 L'Enfant Plaza South, SW
Washington, DC 20024
FAX: (202) 874-5440
Tel: (787) 759-5100 (Puerto Rico)

Puerto Rico Office:

Internal Revenue Service
Mercantil Plaza Building
2 Ponce de Leon Avenue
Hato Rey, Puerto Rico 00918-1693
Tel: (787) 759-5100
FAX: (787) 759-4516

Other items of potential interest:

International Taxpayer Advocate:
To request Taxpayer Advocate help, call:

The Taxpayer Advocate Service:
See Publication 1546, The Taxpayer Advocate Service of the IRS.
For further information, see Tax Topic 104.

Braille Materials for people with visual impairments:
write to National Library Service, 1291 Taylor Street NW, Washington, DC 20542, USA.
For further information, see Tax Topic 102.

Order Forms and Instructions 24 hours a day using IRS TaxFax, call:


Berlin    [49] (30) 8305-1146  
San Juan  (787) 759-4524       
Tokyo     [81] (3) 3224-5465   
Virginia  (703) 368-9694       

1999 Tax Products CD-ROM (IRS Publication 1796) contains hundreds of tax forms, instructions and TIPS (Taxpayer Information Publications). Order now from NTIS.

Order Forms or Publications:


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Tuesday, 25-Jul-2000 12:09:39 EDT