Tax and IRS information
“If you are a U.S. citizen or a resident alien living outside the United States, your worldwide income is subject to U.S. income tax, regardless of where you live. However, you may qualify for certain foreign earned income exclusions and/or foreign income tax credits” – IRS.gov
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/Help-&-Resources. There is no IRS office in The Netherlands.
All inquiries must be in the English language.
For information on combating fraud, waste and abuse in federal tax administration click here.
For guidance and assistance, please go to the IRS website and their FAQ section on filing taxes outside the U.S and publication 54: Tax Guide for U.S. Citizens and Resident Aliens Abroad,
For a list of Tax and Financial Consultants in The Netherlands click here. Note that these are commercial firms, not associated with the Consulate, and only provide paid services.
The United States Internal Revenue Service has no official exchange rate and accepts any posted exchange rate that is used consistently.
For exchange rates, 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.
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.
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
INTERNAL REVENUE SERVICE
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
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:
Living abroad and taxes
If you are a U.S. citizen or a resident alien living outside the United
States, your worldwide income is subject to U.S. income tax, regardless of
where you live (source: IRS.gov).
The Internal Revenue Service (IRS) has provided the following guidance for U.S. citizens abroad preparing for the 2015 tax filing season. This IRS guidance is posted under Federal Benefits and Obligations on travel.state.gov.
There is no information on a IRS tax advisor visiting the Consulate in 2015. Guidance for overseas taxpayers is provided on the IRS website.
For a list of Tax and Financial Consultants in The Netherlands click here. Note that these are commercial firms and only provide paid services.
- The complete text (PDF 158 KB) of the Tax Treaty between the United States and the Netherlands
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.