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![](/peth04/20041029104129im_/http://seoul.usembassy.gov/wwwg0919.gif)
Contact the IRS / Obtain
Forms / Rates of Exchange
Non-U.S. Citizen Dependents/ Refund
of Korean Sales Taxes (VAT)
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.
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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
Tax forms
distribution center : 1-800-829-3676
FAX on
Demand (available 24 hours): 1-703-368-9694 - Use voice unit on machine.
Forms are
available on-line(www.irs.gov)
.
U.S. military
personnel can pick up tax forms from their unit tax advisor or from many
base libraries.
Most forms
are also available on CD-ROM as "Publication 1796". You can order
a copy of this CD on-line.
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)
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.
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](/peth04/20041029104129im_/http://seoul.usembassy.gov/wwwgtaxre.gif)
Busan Building 2 Fl. 97-3 Banpodong Seochoku Seoul
130-040
Office: 02-537-1755 /  Incheon; International Airport:
032-743-3511
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.
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.
Updated June 29, 2004
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