Site Name-United States Embassy, Seoul, Republic of KoreaSearch text
sub imageAmbassadorVisas/Services for AmericansPublic Affairs/U.S. Foreign PolicyInformation Resource Center
HomekoreanAbout the USAStudy USATravel USAU.S. Commercial ServiceAgricultural TradeAnnouncements
blank





Contact the IRS  /  Obtain Forms /  Rates of Exchange
Non-U.S. Citizen Dependents/ Refund of Korean Sales Taxes (VAT)



new Tokyo IRS Office Closed on June 18, 2004

The Internal Revenue Service at the American Embassy in Tokyo closed on Jun 18, 2004. The last day customer service will be provided by the IRS at the Tokyo Embassy will be June 18, 2004.

For individuals needing transcripts of tax returns for visa purposes, please use Form 4506 (LINK1 IRS 4506 fax )modified to meet that need. It should be faxed to the Philadelphia office at the numbers noted on the form. As an alternative, Form 8821, Tax Information Authorization, can also be used. It can be downloaded from the IRS web page ( www.irs.gov ). The fax numbers on the modified Form 4506 can also be used for faxing the transcript request using Form 8821.

In addition, the contact point sheet (LINK2 IRS - Tax_Tips
) provides contact information for customers who need tax assistance.

The IRS Home Page, www.irs.gov, has a lot of information available to answer many questions. Go to 'Individuals' and then 'Overseas Taxpayers' you will find a section of FAQ (LINK), which will take you to IRS Publication 54. Many questions of overseas taxpayers can be answered from that source.

One point to remember for all overseas taxpayers is that the United States taxes its citizens on their worldwide income. Even though they may be eligible to exclude a certain amount of their earned income from their income tax computation, they must file a US tax return in order to claim that exclusion. Also, while certain amounts of their earned income can be excluded for purposes of computing income tax, that income is not excluded for the purposes of computing Self Employment Tax, for those who are self-employed.


There is no IRS representative in Seoul. Consular staff in Seoul unfortunately are not qualified to assist you with your tax questions, or help you determine which IRS forms you may need to file.

Questions about U.S. state taxes and/or Korean taxes should be directed to the appropriate agencies. The Embassy in Seoul cannot advise you or provide forms for U.S. state or Korean taxes.



Contacting the IRS
Listed here are addresses, telephone and fax numbers you may find useful in reaching offices that can help you with IRS tax issues:

Telephone Assistance :
1-800--829-1040 (Individuals)
1-800-829-4933 (Businesses)
Available 24 hours


Philadelphia Service Center
Customer Service Phone: 1-215-516-2000
Customer Service Fax: 1-215-516-2555/3256
Fax for Transcripts of Returns: 1-215-516-2931/1311/1322
Refund Inquiries: 1-800-829-1954
TeleTax: 1-800-829-4477 - Available 24 hours

The philadelphia Service Center services all Overseas filers, including military personnel stationed abroad.
Hours: Mon-Fri 6:00 am-2:00 am (Eastern Standard time)
Note: When responding to a specific bill or notice use the contact information provided on the bill or notice. If it says call the local office, then call the Philadelphia number noted above.

Fax Instructions for PSC: The Fax Service CANNOT BE USED to transmit first (original) filed tax returns!!! 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: The reason why you are contacting IRS

Completed tax returns may be mailed to:
INTERNAL REVENUE SERVICE
PHILADELPHIA, PA 19255-0215

For Courier Service:
PHILADELPHIA SERVICE CENTER
11601 ROOSEVELT BLVD.
PHILADELPHIA, PA 19154
PHONE: (215) 516-2000


FOR URGENT TAX LIEN / LEVY ISSUES

INTERNAL REVENUE SERVICE

11601 Roosevelt Blvd.
Drop Point 820 SW
Philadelphia, PA 19154

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

Taxpayer Advocate Office:
Phone: 1-215-516-2004
Fax:     1-215-516-6931



INTERNATIONAL TAXPAYER ADVOCATE SERVICE

INTERNAL REVENUE SERVICE
San Patricio Office Center, Room 200
7 Tabomico Street
Guaynabo, Puerto Rico 00966
Phone: 1-787-622-8930
Fax:     1-787-622-8933

ELECTRONIC SERVICES
IRS Home Page: www.irs.gov
Electronic Payment Website: www.eftps.gov
E-Services Help Desk: 1-512-416-7750
Automatic Extension of Time to File (Form 4868): 1-888-796-1074
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 "site map" in the top menu
Under 'Help' in the lower right column, Click on "Tax Law Questions"
Follow the prompts


ITIN - Form W-7
IRS Philadelphia Service Center
ITIN Unit
P.O. Box 447
Bensalem, PA 19020
After 30 days: 1-215-516-4846 or 1-800-829-1040


SOCIAL SECURITY ADMIN
800-772-1213
www.ssa.gov
www.ssa.gov/multilanguage



Exempt Organization Help Desk : 1-877-829-5500

Tax Offset Program (TPO) Help Desk: 1-800-304-3107




Form Requests

blue square Tax forms distribution center : 1-800-829-3676

blue square FAX on Demand (available 24 hours): 1-703-368-9694 - Use voice unit on machine.

blue square Forms are available on-line(www.irs.gov)
.
blue square U.S. military personnel can pick up tax forms from their unit tax advisor or from many base libraries.

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

blue square Most common forms are also available at the Embassy in Seoul during normal business hours. Tax forms other than for the current year are available only from the IRS and are not stocked at the Embassy. The American Embassy is closed on both U.S. and Korean holidays. Here is a map to the Embassy.



Treasury Reporting Rates of Exchange for Foreign Earned Income

These rates for the year 2003 were provided to us by the regional IRS office in Tokyo

1st Qtr 2nd Qtr 3rd Qtr 4th Qtr Year Average
1193.6 1205.9 1150.1 1195 1186.15



Non-U.S. Citizen Dependents

If you have dependents who are not U.S. Citizens or Legal Permanent Residents and thus do not have a Social Security Number, you can apply to the IRS for an Individual Taxpayer Identification Number (ITIN). This application must be made directly to the IRS; we cannot issue an ITIN at the Embassy in Seoul.


To begin, file IRS Form W-7, "Application for Individual Taxpayer Identification Number". The many sources of IRS forms are listed here.



Refund of Korean Sales Taxes (VAT)


blue square Necessary conditions to obtain a refund of Korean Sales Taxes (VAT) are as follows:

Purchase of goods over 30,000 won (including tax).

Purchases must be taken out of the country within 3 months.


blue square You should purchase items at member stores which display a "TAX REFUND SHOPPING" logo and then you can get a Korea Refund Cheque when you pay for your purchase.

refund logo
Busan Building 2 Fl. 97-3 Banpodong Seochoku Seoul 130-040
Office: 02-537-1755  /  Incheon; International Airport: 032-743-3511




blue square You should show your purchase to Customs and get a stamp for verification of export on the cheque before going through Immigration in the Departure area. However the purchase should be taken out of the country within 3 months.


blue square Lastly, you can get the sales tax (VAT) refund at the Korea Refund booth in the Departure area of Incheon international airport when you bring the Korea Refund Cheque with a stamp for verification of export.

top


blue line


For Americn Citizen Services (ACS) inquiries, please e-mail us at : seoul_acs@state.gov.

The basic information on American Citizen Services may also be obtained by calling 02-397-4114. Our FAX number is 02-397-4101.

This is an official U.S. Government source for information on the WWW. Inclusion of non-U.S. Government links or information does not imply endorsement of contents.

The U.S. Embassy is closed on both U.S. and Korean holidays.



Updated June 29, 2004

wwwh3599.html