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Tax Information

U.S. Taxes

For information on the Foreign Account Tax Compliance Act (FATCA) and Poland, please click here.

Information for filers is available on the IRS website:  IRS Reminds Those with Foreign Assets of U.S. Tax Obligations.  Federal law requires U.S. citizens and resident aliens to report any worldwide income, including income from foreign trusts and foreign bank and securities accounts.  In most cases, affected taxpayers need to fill out and attach Schedule B to their tax return.  Certain taxpayers may also have to fill out and attach to their return IRS Form 8938, Statement of Foreign Financial Assets.  The filing deadline is Monday, June 16, 2014, for U.S. citizens and resident aliens living overseas, or serving in the military outside the United States on the regular due date of their tax return.

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: 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.

Tax information for U.S. Citizens and Resident Aliens Abroad is also available on the IRS website.

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.

Polish Taxes

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.