All U.S. tax forms are available for download at www.irs.gov. At the same website, you can read and download IRS publications, including Publication 54 which provides an overview of rules and deadlines as they apply to U.S. taxpayers outside of the United States. If you have any trouble printing these forms or publications, please write to us at ACSTallinn@state.gov, and we will print them for you.
Quick Reference Brochure for U.S. Taxpayers Living Overseas (PDF 1.3 MB)
The Form 8938 (Statement of Specified Foreign Financial Assets) should be filed by taxpayers with specific types and amounts of foreign financial assets or foreign accounts. It is important for taxpayers to determine whether they are subject to this new requirement because the law imposes significant penalties for failing to comply. Form 8938, the instructions, regulations implementing this new foreign asset report, and other information to help taxpayers determine if they are required to file Form 8938 is available here.
U.S. Income Tax
You can find comprehensive information on U.S. taxes for international taxpayers on the website of the U.S. Internal Revenue Service (IRS) at http://www.irs.gov/.
U.S. Tax Service Providers for U.S. citizens residing in Estonia
Marc J. Strohl, CPA
Protax Consulting Services Inc
Seven Penn Plaza, Suite 416
New York, New York 10001
Phone: +1 212 714 1805
Fax: +1 212 714 6654
Hristo Ivanov, CPA, EA, ADIT
Managing partner – Taxtake LLC
3422 Old Capitol Trail, Ste 1945
Wilmington, DE 19808
Telephone: +1 302-760-9758
Category: US Expat Tax Preparation & Strategy
Service: MiklosCPA provides personalized service in US tax preparation and consulting for American Expats living and working abroad,
foreign individuals, and businesses subject to US tax laws including FBAR and FATCA reporting. Contact us for a free consultation to find the right solution for you.
1055 W. 7th Street, 33rd Floor
Los Angeles, CA 90017, USA
TEL – US: +1.213.283.9002
Tel: +43 1 364.94.08 (Austria)
Tel: +49 69 430.904.087 (Germany)
Tel: +971 7 2046723 (UAE)
Tel: +1 480.525.4829 (USA)
American Expatriate Tax Consultants
US Expat Tax Preparation Services
Phone: (256) 489-0003Fax: (205) 208-1708
Quick Links for Obtaining Information
2. Members of the U.S. Military
3. Foreign Bank and Financial Accounts (FBAR)
4. Foreign Account Tax Compliance Act (FATCA)
8. Individual Taxpayer Identification Number (ITIN) Application:
Foreign Bank and Financial Accounts (FBAR)
While there are many legitimate reasons to own foreign financial accounts, they may need to be reported, even if no taxable income is generated. For information on FinCEN Form 114 (formerly TD F 90-22.1), go to http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Report-of-Foreign-Bank-and-Financial-Accounts-FBAR.
Foreign Account Tax Compliance Act (FATCA)
You may be required to file the Form 8938, Statement of Specified Foreign Financial Assets, with your 2013 income tax returns, when the total value of your specified foreign financial assets exceeds certain amounts. Specified foreign financial assets include foreign financial accounts and foreign financial investment assets not held in a domestic or foreign account. The Form 8938 filing requirement does not replace or otherwise affect a taxpayer’s obligation to file an FBAR (see previous topic). For more information, please refer to the FATCA website at: http://www.irs.gov/Businesses/Corporations/Foreign-Account-Tax-Compliance-Act-(FATCA)
Special Resources for Taxpayers
- Individuals making $57,000 or less can use the Volunteer Income Tax Assistance program for free tax preparation and, in many cases, free electronic filing.
- Individuals aged 60 and older can take advantage of free tax counseling and basic income tax preparation through Tax Counseling for the Elderly.
- Everyone can use tools provided by the IRS Free File program to prepare a federal tax return.
International Revenue Services
The Internal Revenue Service (IRS) informed that all IRS overseas operations that previously provided taxpayer assistance, including walk-in assistance, ceased effective November 20, 2015.
With the closure of all IRS civil operations abroad, the IRS will no longer have employees overseas to provide taxpayer assistance.
Taxpayers with specific individual or business account questions should contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time):
Tel: 267-941-1000 (not toll-free)
If you are a tax professional or software provider calling about an e-file issue and it is not account related, please contact the e-help office in Austin at 512-416-7750 (not toll-free). Assistors are available Monday through Friday, from 7:00 a.m. to 6:00 p.m. (Central time).
Individual taxpayers located outside the United States may contact the IRS by mail:
Internal Revenue Service
Philadelphia, PA 19255-0725
Business taxpayers located outside the United States also may contact the IRS by mail:
Internal Revenue Service
Ogden, UT 84201-0038
For immediate assistance from a taxpayer specialist, you can call or fax the IRS International Service Center office in Philadelphia, PA. The phone service is available Monday through Friday, for 17 hours each day, from 6:00 to 23:00, Eastern Time.
Telephone: 001-267-941-1000 (not toll-free)
Other IRS contact information: https://www.irs.gov/help/contact-your-local-irs-office