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U.S. Tax Information for U.S. Citizens Overseas

Tax information, forms and instructions are easily available through the internet.  The Internal Revenue Service (IRS) does not have an office in Turkey and the Embassy cannot provide tax advice. Links to further tax filing guidance for U.S. taxpayers living abroad are available on the Federal Benefits and Obligations webiste. 

Who Must File?

If you are a U.S. citizen or resident alien living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns, and pay estimated tax in the same way as those residing in the United States.  Your worldwide income is subject to U.S. income tax, regardless of where you reside.

Your income, filing status, and age generally determine whether you must file an income tax return.  Generally, you must file a return if your gross income from worldwide sources is at least the amount shown for your filing status in the filling requirement Chapter 1 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad. Publication 54 can be found at https://www.irs.gov/Forms-&-Pubs.  

Contacting the IRS

Contact the International Taxpayer Service Call Center by phone or fax.  The International Call Center is open Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time).

Tel: 267-941-1000 (not toll-free)
Fax: 267-941-1055

Forms & Publications 
 

Downloadable forms, publications, and answers to your federal tax questions can be found at http://www.IRS.gov. The website contains a wide variety of topics, including information for international and military taxpayers.

If you would like to receive forms by U.S. mail, you can order them at http://www.irs.gov/uac/Forms-and-Publications-by-U.S.-Mail or by calling 001-800-829-3976.

Individual Taxpayer Identification Numbers (ITINs)

Social Security Numbers are only available to U.S. Citizens and Legal Permanent Residents (LPRs, or "Green Card" holders). They are not issued to spouses of U.S. Citizens who are not LPRs or Turkish students going to the U.S. for college.

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. ITINs are for tax purposes only. The numbers are not valid as personal identification, and do not imply or in any way provide legal status in the U.S. or entitle holders to work in the U.S.

 

How to Apply for an ITIN

 

Obtain a certified copy of your passport at a U.S. Embassy or Consulate as a notarial service. The cost is US$50. You must apply in person with your passport. 

For more information on ITINs please go to the IRS website.

Tax Scams

The U.S. Department of Treasury and the Internal Revenue Service warn taxpayers of an e-mail-based scheme that attempts to trick taxpayers into submitting 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, where detailed personal information must be provided to dispute a charge.  

The IRS does not use e-mail to contact taxpayers about issues related to their accounts. Official taxpayer contact usually consists of 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. Additional information on identity theft and other fraud may be found at the following web sites: FTC's Identity Theft Site and TIGTA.

Contact Information