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Taxes

Tax and IRS information

There is no IRS office in The Netherlands.

General Information
For immediate assistance from a taxpayer specialist, you can call, fax or email the International Customer Service Site located in Philadelphia. The Service site is open Monday through Friday, for 17 hours each day from 06:00 AM to 11:00 PM, Eastern Time.

For IRS assistance check: http://www.irs.gov/uac/e-Help-Desk-Toll-Free-Number

All inquiries must be in the English language.

For information on combating fraud, waste and abuse in federal tax administration click here.

Tax Assistance
The IRS office servicing the residents of The Netherlands is located at the American Consulate in Frankfurt.  The IRS office in Frankfurt will accept tax returns, tax payments, W-7 applications, and taxpayer correspondence.  The mailing address is :

U.S. Consulate General Frankfurt
Internal Revenue Service
Giessener Str. 30
60435 Frankfurt/Main
Tel : 0049-69-7535-3823
Fax : 0049-69-7535-3803
Email : IRS.Frankfurt@irs.gov

All papers sent to IRS Frankfurt will be routed to the proper office in the United States via regular mail. For faster processing, please directly mail your documents to the proper office in the U.S. provided at the bottom of the page.

Exchange Rates

The United States Internal Revenue Service has no official exchange rate and accepts any posted exchange rate that is used consistently.

For exchange rates (2006-2012), please check the IRS website.

For additional exchange rates, check the U.S. Treasury website www.fms.treas.gov/intn.html or other commercial sites such as www.oanda.com. The IRS requires that all income be reported in U.S. dollar equivalents. Taxpayers generally use the yearly average exchange rate to report foreign income that was regularly received throughout the year. If you had only a few foreign transactions on particular days, you may prefer to use the exchange rates for such days.

Tax Forms

Please note that the IRS is no longer publishing the Overseas Filing Package. Tax forms can be downloaded from the IRS website, ordered on line, or by calling the IRS at 001-800-829-3676.

ITEM DESCRIPTION

MAILING ADDRESS

TAX RETURNS with an APO or FPO address, a foreign country and U.S. Citizens and those filing Form 2555 or 2555-EZ. These returns include Form 1040, 1040A, 1040EZ & 1040NR

INTERNAL REVENUE SERVICE CENTER Austin, TX 73301-0215
USA



Form W-7
(with or without a Tax Return)
American Citizen Services can certify a copy of your passport or other identification for a fee. Set up a notary appointment for this service. 

INTERNAL REVENUE SERVICE
ITIN UNIT
Austin, TX 73301-0215



Form W-8 BEN

Please DO NOT send this form to the IRS. It must be returned to your financial institution.



Written Taxpayer Inquiry

INTERNAL REVENUE SERVICE
11601 Roosevelt Blvd.
Philadelphia, PA 19154

For more information see :

 

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 

IRS for Americans overseas

  • The IRS has created a new comprehensive tax page directed to U.S. citizens who reside abroad. Rather than navigating through www.irs.gov, this page will provide "one stop shopping" for U.S. citizen abroad. The intent is to provide answers to the most of your tax questions in one place. Also provided is information on how to contact the IRS to get additional assistance.

    Click here to go straight to the relevant page on www.irs.gov.

Tax Assistance

  • There is no information on a IRS tax advisor visiting the Consulate in 2011. If, like in 2010 there will be no Overseas Tax Assistance Program for 2011, there will be no tax advisor visiting the Consulate this year. Guidance for overseas taxpayers is provided in a brochure released by the IRS:

    Federal Tax Information for U.S. Taxpayers Living Abroad (PDF 754 KB)

    For a list of Tax and Financial Consultants in The Netherlands click here. Note that these are commercial firms and only provide paid services.

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.

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.