U.S. citizens are obligated to file an annual tax return based on all their worldwide income (even if, as a result of tax treaties, they may not have to pay U.S. taxes). American Citizen Services can help you fulfill your obligations as a taxpayer by:
- providing you with IRS publications designed to assist American citizens to file federal income tax returns while abroad.
The nearest Internal Revenue Service office is located at the US Consulate in Frankfurt, Germany. U.S. tax forms can be found online at: http://www.irs.gov. Tax information for U.S. Citizens overseas is also available on the Department of State website.
The Internal Revenue Service (IRS) advises that U.S. citizens and resident aliens living outside the United States can use IRS Free File to prepare and file their federal tax returns electronically.
For more information on federal benefits and federal agency services for U.S. citizens abroad you may wish to visit the Department of State website.
IRS reminds about 2012 tax liability and a filing requirement in 2013
On May 23, 2013, the Internal Revenue Service (IRS) issued a news release to remind U.S. citizens and resident aliens, including those with dual citizenship who have lived or worked abroad during all or part of 2012, that they may have a U.S. tax liability and a filing requirement in 2013. For such taxpayers who reside overseas, their form 1040 Individual Tax Return is due by June 17. Depending on the taxpayer's personal situation, Form 8938, Statement of Foreign Financial Assets, may also be due (attached to their form 1040). Depending on the balance maintained in a foreign bank account, a taxpayer may also need to file a form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) by June 30, 2013. These reminders are addressed in the IRS News Release found at http://www.irs.gov/uac/Newsroom/IRS-Reminds-
IRS Implements Changes to ITIN Application Requirement
Effective January 1, 2013, the IRS implemented new procedures for issuing new Individual Taxpayer Identification Numbers (ITINs). You may wish to refer to the Frequently Asked Questions for more information on these changes.
Detailed information about payment of Polish taxes can be obtained at local Polish fiscal offices (Urzad Skarbowy).
In Warsaw, the fiscal office is located at ul. Lindleya 14. The telephone number is +(48) 22 583 1512, or 583 1521. This office assists all foreigners in Warsaw.
In Kraków, the fiscal office is located at ul. Krowoderskich Zuchów 2, and the telephone number is +(48) 12 633 2041.