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Worldwide Caution: The Department of State advises Americans worldwide to exercise increased caution.

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Internal Revenue Service

International Tax Assistance

The IRS office in Philadelphia is the principal office responsible for providing international tax assistance, such as answering questions related to tax law, foreign tax issues, and notices and bills. This office is open Monday-Friday, 6 a.m. to 11 p.m. (Eastern time, U.S. and Canada) and may be contacted by:

    • Tel: 267-941-1000 (not toll-free)
    • Fax: 681-247-3101 (for international tax account issues only)

Mail:
Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725
USA

Filing U.S. Taxes

US citizens must report their worldwide income on their federal income tax returns. Living or earning income outside the United States does not relieve a US citizen of the responsibility of filing tax returns. However, US citizens living and/or working abroad may be entitled to various deductions, exclusions, and credits. ACS provides a limited supply of federal tax forms. No state forms are provided. For more information on US tax issues overseas, please consult the Internal Revenue Service, at their web site: http://www.irs.gov/Individuals/International-Taxpayers

The IRS no longer automatically mails individual or business tax packages. 

The IRS is taking this step due to a substantial increase in the number of American citizens filing electronically, as well as a way to reduce printing costs and environmental impact. All current IRS forms, instructions, and publications can be found and printed from your computer here: http://apps.irs.gov/app/picklist/list/formsPublications.html. Or, if you would like copies of the forms mailed to you, all forms, instructions, and publications can be ordered by phone at +1 (800) 829-3676, or online here: http:www.irs.gov/uac/Forms-and-Publications-by-U.S.-Mail.

* Options Available for U.S. Taxpayers with Undisclosed Foreign Financial Assets – The implementation of FATCA  and the ongoing efforts of the IRS and the Department of Justice to ensure compliance by those with U.S. tax obligations have raised awareness of U.S. tax and information reporting obligations. As such, the IRS offers multiple options for addressing previous failures to comply with U.S. tax and information return obligations. For more   information on these options, please see the IRS website here: https://www.irs.gov/individuals/international-taxpayers/options-available-for-u-s-taxpayers-with-undisclosed-foreign-financial-assets

Read IRS Commissioner Koskinen’s statement on tax compliance and offshore account disclosure: http://www.irs.gov/uac/Newsroom/Statement-of-IRS-Commissioner-John-Koskinen

The IRS website www.irs.gov includes information on electronic filing and all federal tax forms and publications.

Disclaimer

The U.S. Embassy in Bern does not recommend or endorse any organization listed below. Furthermore, the website content, opinions, privacy policies or services provided are their own and are not endorsed by the U.S. Embassy in Bern in any way.

Tax Advisors

American Citizens Abroad (ACA)

ACA provides resources and information regarding several issues concerning U.S. citizens living overseas, including a list of tax advisers based in the United States.  www.americansabroad.org

See the ACA’s list of Swiss-based tax advisors here.

Where Americans are Welcome (WAAW)

WAAW provides resources and information regarding wealth management, financial services, legal matters and tax-compliance issues, including a list of tax advisers based in Switzerland.  http://www.americanswelcome.swiss

WAAW maintains a list of Swiss-based tax advisors.