Internal Revenue Service Information
The closest Internal Revenue Service (IRS) is located in Puerto Rico. IRS is available to assist you with your U.S. federal income taxes. The IRS can provide you with U.S. federal tax forms and publications. Some consulates are visited by IRS officials during tax season. Please verify which consular section is responsible for your state of residence within Brazil and contact the Embassy/Consulate to see if this service is available. You can obtain assistance by calling or writing to the following address:
Internal Revenue Service
Assistant Commissioner (International)
Mercantile Plaza Bldg. Room GF05
Ponce de Leon Avenue, Stop 27 ½
Hato Rey, Puerto Rico
Phone (787) 759-5100 / Fax (787) 759-4535
Our office hours are 8:00a.m. to 5p.m. U.S. Eastern Standard Time, Monday through Friday, excluding U.S. holidays. Information can also be obtained on the IRS Web Site.
The IRS is implementing significant changes made to the ITIN program under the PATH Act of 2015. The new law means that any ITIN not used on a federal tax return at least once in the last three years will no longer be valid as of January 1, 2017 for use on a tax return unless the taxpayer renews the ITIN. In addition, all ITINs issued prior to 2013 will begin to expire this year and taxpayers will need to renew them.
The first pre-2013 ITINs that will expire are those with middle digits of 78 and 79 (Example: 9XX-78-XXXX). The renewal period for these ITINs began October 1, 2016. The IRS began to mail letters to this group of taxpayers in August to inform them of the need to renew their ITINs in order to file a tax return, and explain the renewal steps. The IRS will announce the schedule for expiration and renewal of ITINs that do not have middle digits of 78 and 79 at a future date.
If taxpayers have an expired ITIN, not renewed before filing a tax return next year, they might face a refund delay and be ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit, until they renew the ITIN. More information is available on the ITIN page at IRS.gov.
IRS Frequently Asked Questions
I am living and working overseas in South America. May I file my U.S. federal and state income tax returns with the IRS office in Puerto Rico?
You should send your U.S. federal income tax return to Internal Revenue Service Center, Philadelphia, PA 19255-0002. IRS is not authorized to accept state income tax returns or answer questions regarding state tax laws. You should write or call your home state’s office for this information.
I am a U.S. citizen (or U.S. permanent resident) living and working overseas. I do not receive income from the United States, but I am receiving income from a foreign source which qualifies for the foreign earned income exclusion. Am I required to file a U.S. income tax return?
Maybe. U.S. citizens and U.S. permanent residents are taxed on their worldwide income. Every U.S. citizen or permanent resident must file a U.S. income tax return if certain income levels are reached. Income for filing requirement purposes is determined without regard to the foreign earned income exclusion. To determine whether you are required to file a U.S. income tax return, you will need to review the income levels for filing purposes which appear in IRS publications, including Publication 17 (“Tax Guide for Individuals”) and Publication 54 (“Tax Guide for U.S. Citizens and Resident Aliens Abroad”).
I am a U.S. citizen (or U.S. permanent resident) and have lived in South America for several years. I only recently realized that I should have been filing U.S. income tax returns. How do I correct this oversight?
You must file the late tax returns as soon as possible, stating your reason for filing late. For advice on filing the returns, you may contact IRS office in Puerto Rico.
I am a nonresident alien living and working in South America. I have received taxable income from the United States and I am required to file a U.S. income tax return. I do not have a Social Security Number and I am not eligible to obtain one. How do I file?
You should send your U.S. income tax return to Internal Revenue Service Center, Philadelphia, PA 19255-0002. However, prior to filing your tax return, you need to apply for an”Individual Taxpayer Identification Number” (ITIN). To apply for an ITIN, you need to complete IRS Form W-7. You must send the Form W-7 (and required documentation) to the following address:
Internal Revenue Service
Philadelphia Service Center, ITIN Unit
PO Box 447, Bensalem
PA, 19020, U.S.A
Does the United States have a tax treaty or a totalization agreement (Social Security) in effect with any countries in South America or Panama?
The United States does not have currently have any tax treaties or totalization agreements in effect with any countries in South America or Panama.
Where can I find more information about reporting requirements for U.S. citizens with assets held in foreign financial institutions?
The IRS has more information on reporting requirements for U.S. taxpayers holding financial assets outside the United States here. Foreign financial institutions with U.S. customers or owners can find more information on reporting requirements with the IRS here. Foreign government officials can find information on the Foreign Account Tax Compliance Act (FATCA), including model bilateral agreements, here.