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Tax and IRS information

Tax Forms

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.  The customer service representatives there can be contacted as follows :

Tel : 001-215-516-2000
Fax : 001-215-516-2555
Email enquiries : http://www.irs.gov/help/page/0,,id=133197,00.html

Inquiries regarding Tax Identification numbers should be made at:

Tel : 001-215-516-4846
Fax : 001-215-516-3271

All inquiries must be in the English language.

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 : 0049-69-7535-3834 or 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. The following are average dollar – euro exchange rates for 2008:

 

Yearly Average for 2008: $1 = euro 0.683
Monthly Averages for 2008
January	0.680	July	0.634
February	0.679	August	0.667
March	0.646	September	0.695
April	0.635	October	0.749
May	0.643	November	0.787
June	0.642	December	0.744
December 31, 2008: $1= euro 0.710

To convert from euros to dollars, divide the euro amount by the applicable abovementioned decimal figure. 
To convert from dollars to euros, multiply the dollar amount by the applicable abovementioned decimal figure. 

Note that the exchange rates for previous tax years were as follows:
2007: $1 = euro 0.73082
2006: $1 = euro 0.79703
2005: $1 = euro 0.80453
2004: $1 = euro 0.8039
2003: $1 = euro 0.8854

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 Internet at http://www.irs.gov/forms/index.html, 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.	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 :

• The Tax Guide for U.S. Citizens and Residents Abroad, publication 54,
  Download Here
• IRS
• Tax Forms and Publications
• Electronic Filing for Taxpayers
• Tax Consultants in The Netherlands