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Taxes

Tax and IRS information

General Information

The Internal Revenue Service (IRS) provides the following 2016 tax filing guidance for U.S. taxpayers living abroad.  Links to further IRS guidance are available on the Federal Benefits and Obligations page on travel.state.gov.  

International Taxpayer Service Call Center
operational 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

U.S. Embassies and Consulates cannot mail tax returns on behalf of U.S. taxpayers.

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 Filing Requirements table in Chapter 1 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

When is the 2015 Federal Tax Return Due?

Due date for Form 1040:  April 18, 2016

The due date is April 18 instead of April 15 because of the Emancipation Day holiday in Washington, D.C., - even if you do not live in the District of Columbia.  If you live in Maine or Massachusetts, your federal tax return is due April 19, 2016, the day after the Patriots’ Day holiday in those states.

Possible extensions of time to file tax return:

Automatic extension to June 18, 2016, for taxpayers living outside the United States and Puerto Rico.  No form is required; write “Taxpayer Resident Abroad” at the top of your tax return.

Caution:  This extension applies only for filing your tax return, not for payment.  If you owe any taxes, you’re required to pay by April 18, 2016.  Interest and penalties generally will be applied if payment is made after this date.            

Extension for all taxpayers to October 18, 2016:  File Form 4868.

Caution:  This extension applies only for filing your tax return, not for payment.  If you owe any taxes, you’re required to pay by April 18, 2016.  Interest and penalties will generally be applied if payment make after this date. 

Other extensions may be available on IRS.gov.

Can I Mail My Return and Payment?

You can mail your tax return and payment using the postal service.  If you mail a return from outside the United States, the date of filing is the postmark date.  However, if you send a payment, separately or with your return, your payment is not considered received until the date of actual receipt.  You may use approved private delivery services.  A list of approved delivery services is available on IRS.gov

Can I Electronically File My Return?

You can prepare and e-file your income tax return, in many cases for free.  Participating software companies make their products available through the IRS.  Many Free File and e-file partners accept a foreign address.  E-File options are listed on IRS.gov.

What Forms Might I Need? 

o   Instructions to Form 1040

o   Instructions to Form 1116

o   2350 in Spanish

o   Instructions to Form 2555

o   Instructions to Form 2555-EZ

o   4868 in Spanish

o   Instructions to Form 8802

o   Instructions to Form 8938

How Do I Pay My Taxes?

You must pay your taxes in U.S. dollars.

Direct pay option.  You can pay online with a direct transfer from your U.S. bank account using Direct Pay, the Electronic Federal Tax Payment System, or by a U.S. debit or credit card.  You also can pay by phone using the Electronic Federal Tax Payment System or by a U.S. debit or credit card.

Foreign wire transfers.  If you have a U.S. bank account, you can use:  EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer).  If you do not have a U.S. bank account, ask if your financial institution has a U.S. affiliate that can help you make same-day wire transfers.

Foreign electronic payments.  International taxpayers who do not have a U.S. bank account may transfer funds from their foreign bank account directly to the IRS for payment of their tax liabilities. 

Are There Other Reporting Requirements?

You also may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), by June 30, 2016.

Does the IRS Provide Help in Other Languages?

The IRS provides tax information in Chinese, Korean, Russian, Spanish, and Vietnamese.  Go to www.irs.gov and use the drop down box under “Languages” on the upper right corner to select your language.

Where Can I Get Help?

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 

I Received a Notice from the IRS – What Do I Do?

If you receive a notice from the IRS and need to contact the IRS, call the number listed in the notice or the International Taxpayer Service Call Center (contact information is listed in the section above).

Where Can I Get More Information?

For information, see the IRS website about international taxpayers.

For general information about international taxpayers, see Publication 54, Taxation of U.S. Citizens and Residents Abroad.

For information on the Affordable Care Act and taxpayers outside the United States, see Publication 5187, Health Care Law.

I Haven’t Filed All My Tax Returns – What Can I Do?

If you have not filed all the returns that you should have and want to catch up on your filing obligations, see IRS makes changes to offshore-programs.

The Consulate General in Amsterdam cannot provide any assistance with or guidance on tax issues.  We have however assembled a selection of commercial tax services in the Netherlands:

2016 Filing

How to apply for an ITIN

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).
ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.
Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.

For information on obtaining an ITIN Abroad, please refer to the IRS website. To obtain the required 'authorized' copies, please set up an appointment for a notary service, as per our notary services page.

 

United States, Netherlands Sign Agreement to Improve Tax Compliance

U.S. Embassy Chargé d’Affaires Adam Sterling and the Netherlands State Secretary for Finance Frans Weekers signed an intergovernmental agreement to implement the Foreign Accounts Tax Compliance Act (FATCA) on Wednesday, December 18, 2013 at the Ministry of Finance in The Hague.

The agreement establishes a common approach to combatting tax evasion through an automatic exchange of data between the tax authorities of both countries. Starting September 2015, the Dutch Tax and Customs Administration will automatically share data on certain financial accounts held by U.S. taxpayers in the Netherlands with the U.S. Internal Revenue Service (IRS), and receive data on certain financial accounts held by Dutch tax payers in the United States.

More information is available at:

http://photos.state.gov/libraries/netherlands/328666/pdfs/2013-12-18%20FATCA%20signing%20ceremony.pdf

http://www.nvb.nl/contentpagina-s/184/fatca-belastingplichtig-in-de-v-s-subject-to-tax-in-the-u-s.html

http://www.government.nl/government/documents-and-publications/regulations/2013/12/18/fatca-agreement.html 

Tax treaty

  • The complete text (PDF 158 KB) of the Tax Treaty between the United States and the Netherlands 

Conversion Rate

  • The IRS has NO official exchange rate. In past years the IRS has given an average based on the Department of State rates posted on its web page. Taxpayers have always been required by Internal Revenue regulations 1.905-3 and 1.988 to translate their foreign income into dollars on the date of payment. As a practical matter, a wage earner can use a yearly average with no problem. A self-employed individual usually benefits by converting at the date of payment.

    The IRS accepts any posted exchange rate that is used consistently.