American Citizen Services

Filing your taxes and other tax questions

Tax Information

The Internal Revenue Service (IRS) office serving U.S. taxpayers living or working in Romania is located in Frankfurt, Germany. This office provides U.S. federal tax assistance to Americans in Romania. There is no IRS office at the American Embassy in Bucharest nor does the Embassy in Bucharest have the ability to provide answers to specific questions about income taxes.

The IRS Home Page, http://www.irs.gov, provides useful information for taxpayers and should be your first stop for routine tax questions and forms. In particular, the Tax Guide for U.S. Citizens and Resident Aliens Abroad and the new Federal Tax Information for U.S. Taxpayers Living Abroad are invaluable resources for anyone living abroad or with income from a foreign source.

For specific federal tax information for American citizens, please contact the IRS office in Germany as detailed below:

Internal Revenue Service
U.S. Consulate Frankfurt
Giessener Str. 30
60435 Frankfurt am Main, Germany
Tel: (49) 69-7535-3834
Fax: (49)69-7535-3803
Email: irsfrankfurtmailbox@irs.gov

One point that all international taxpayers should understand is that the United States taxes its citizens on their worldwide income. Even if you are eligible to exclude a certain amount (or all) of your earned income in a given year, you must file a U.S. tax return in order to claim that exclusion. Also, the foreign income exclusion does apply to self-employment tax.

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New Regulations Effective January 1, 2009

Please take note of new regulations giving taxpayers greater control over their personal tax return information. 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.

The regulations, along with supplemental Revenue Procedure 2008-35 are available online. This website contains 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 information page for more details. Frequently Asked Questions are available on the internet, as well.

State/Local Tax Information

Neither the IRS nor the Embassy can advise you or provide forms for U.S. state/local or Romanian taxes. Questions about U.S. state or local taxes should be directed to the appropriate state or local authority. More information about the Romanian tax code for foreign residents of Romania is available online from the Administratia Nationala de Administrare Fiscala (the National Administration of Fiscal Administration) at http://anaf.mfinante.ro. This website only has information in Romanian.

Tax Assistance

As a convenience, we are providing the following information for the only tax assistance organization that we are aware of that handles Romanian taxes. Our purpose is simply to offer you a resource to assist you with your tax needs.

Taxback.com

http://www.taxback.com

The U.S. Embassy does not recommend or endorse individual preparers or firms, and assumes no responsibility for the professional ability or integrity of the firm or its employees.

Additional information can be found on the IRS web site, http://www.irs.gov:

• General Information
• US Citizens and Resident Aliens Abroad
• Federal Tax Information for U.S. Taxpayers Living Abroad
• Tax Guide for U.S. Citizens and Resident Aliens Abroad
• Frequently Asked Questions for Persons Living Abroad
• U.S. Tax Guide for Aliens
• IRS Tax Forms and Publications
• International Tax Filing
• Information for International Taxpayers
• Application for Individual Taxpayer Information Number
• Understanding Your Individual Taxpayer Identification Number
• Report of International Transportation of Currency or Monetary Instruments
• Taxpayer Advocate Services

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