U.S. TAXES
U.S. Taxes
New IRS Regulation - Disclosure or Use of Tax Information by Preparers of Returns
New regulations under Internal Revenue Code Section 7216, Disclosure or Use of Tax Information by Preparers of Returns, became effective January 1, 2009. These regulations limit tax return preparers' use and disclosure of information obtained during the return preparation process to activities directly related to the preparation of the return. 5. The regulations, along with supplemental Revenue Procedure 2008-35 http://www.irs.gov/irb/2008- 29_IRB/ar13.html, contain the updated rules and requirements relating to disclosure and use of tax return information. These regulations apply to paid and volunteer preparers and the administrative staff that supports them. Failure to comply may result in criminal or civil penalties. See the IRC 7216 http://www.irs.gov/efile/article/0,,id=188390,00.html information page on IRS.gov for more details. Frequently Asked Questions are available at http://www.irs.gov/efile/article/0,,id=188398,00.html on irs.gov.
Tax Information for U.S. Citizens who reside abroad.
This page contains basic tax information that Americans overseas need to know and also includes links to more detailed topics such as the foreign earned income exclusion, foreign tax credit, reporting foreign bank accounts, fulbright grants, state taxes, and a myriad of others. Rather than navigating through www.irs.gov, this page will provide "one stop shopping" for U.S. citizens abroad.
http://www.irs.gov/businesses/small/international/article/0,,id=97324,00.html
Coming Soon
The IRS is developing a brochure for U.S. citizens living abroad for distribution at U.S. embassies and consulates. The brochure will serve as a resource to assist taxpayers in locating tax information useful in the preparation of their returns and resolving account related problems. Look for it here or on the www.irs.gov website in the near future.
U.S. citizens must report their worldwide income on their federal income tax returns. Living or earning income outside of the United States does not relieve an U.S. citizen of responsibility for filing tax returns. However, U.S. citizens living and/or working abroad may be entitled to various deductions, exclusions, and credits. IRS Publication 54, "Tax Guide For U.S. Citizens And Resident Aliens Abroad," which is available at the Embassy's Consular Section in Damascus, gives helpful information to those U.S. citizens residing abroad.
The Consular Section in Damascus receives a supply of federal tax forms each year from the Internal Revenue Service (IRS). If you need IRS forms, either visit our office to collect the forms or write to us requesting the forms. There is no IRS representative assigned to this Embassy, nor is there anyone at the Embassy who can provide authoritative tax information. If you have specific questions or problems, we recommend that you write directly to the IRS in the U.S. We do not maintain a supply of any individual state tax forms. Such forms must be obtained by writing the appropriate state office directly to the IRS in the U.S., or visit their website at http://www.irs.gov.