Internal Revenue Service Information
Tax forms and instructions for filing them are available from the U.S. Treasury Department. The American Citizens Services unit has a limited supply of some Federal tax forms.
Frequently Asked Tax Questions
1. I am living and working overseas in Central America. May I file my U.S. federal and state income tax returns at the U.S. Embassy in Guatemala?No, you must file your return with:
INTERNAL REVENUE SERVICE
PHILADELPHIA PA 19255-0002
2. I am a U.S. citizen (or U.S. permanent resident) living and working overseas. I do not receive income from the United States but I am receiving income from a foreign source which qualifies for the foreign-earned income exclusion. Am I required to file a U.S. income tax return?
Maybe.
U.S. citizens and U.S. permanent residents are taxed on their worldwide income. Every U.S. citizen or permanent resident must file a U.S. income tax return if certain income levels are reached. Income for filing requirement purposes is determined without regard to the foreign-earned income exclusion. To determine whether you are required to file a U.S. income tax return you will need to review the income levels for filing purposes which appear in IRS publications, including Publication 17 (Tax Guide for Individuals) and Publication 54 (Tax Guide for U.S. Citizens and Resident Aliens Abroad).3. I am a U.S. citizen (or permanent resident) and have lived in Central America for several years. I only recently realized that I should have been filing U.S. income tax returns. How do I correct this oversight?
You must file the late tax return,
as soon as possible, stating your reason for filing late.4. I am a nonresident alien living and working in Central America. I have received taxable income from the United States and am required to file a U.S. income tax return. I do not have a Social Security number and am not eligible to obtain a Social Security number. May I file my tax return with the U.S. Embassy in Guatemala?
Prior to filing your tax return, you need to apply for an Individual Taxpayer Identification Number (ITIN).
To apply for an ITIN, you need to complete IRS form W-7. You must send form W-7 (and required documentation) to the following address:INTERNAL REVENUE SERVICE
PHILADELPHIA SERVICE CTR
ITIN UNIT
POB 447
BETHLEHEM PA 19020
5. Does the United States have a tax treaty or a totalization agreement (Social Security) in effect with any countries in Central America?
The United States does not currently (1/99) have any tax treaties or totalization agreements in effect with any countries in Central America.
Embajada de los Estados Unidos de América
Avenida Reforma 7-01, Zona 10
Guatemala Ciudad, Guatemala
Phone: (502) 331-1541
Fax: (502) 332-4353
Email: AmCitsGuatemala@state.gov